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5 results for “penalty u/s 271”+ Section 28clear

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Mumbai781Delhi660Jaipur251Ahmedabad228Hyderabad173Bangalore164Chennai155Raipur123Kolkata119Pune105Indore94Chandigarh69Rajkot68Surat65Amritsar57Allahabad31Nagpur27Lucknow24Visakhapatnam22Guwahati20Agra17Panaji16Dehradun15Patna13Cuttack11Jabalpur8Cochin8Varanasi7Jodhpur6Ranchi5

Key Topics

Section 26318Section 271(1)(c)10Section 153A10Penalty5Search & Seizure4Section 132(1)3Section 143(2)3Section 2502Section 274

SHRI NAVNEET MODI,RANCHI vs. DCIT,CIRCLE-2, RANCHI

In the result, the appeal of the assessee stands allowed

ITA 53/RAN/2019[2013-14]Status: DisposedITAT Ranchi28 Apr 2023AY 2013-14

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.53/Ran/2019 Assessment Year: 2013-14 Shri Navneet Modi….…..…………..…...…......................……...…..….. Appellant Modi House, Kanke Dam Side Road, Kanke, Ranchi-834008. [Pan: Actpm1511F] Vs. Dcit, Circle-2, Ranchi.………………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 28, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 03.10.2018 Of The Commissioner Of Income Tax (Appeals), Ranchi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 250Section 271(1)(c)Section 274Section 40A(3)

28, 2023 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 03.10.2018 of the Commissioner of Income Tax (Appeals), Ranchi [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. Earlier, the present appeal was disposed of vide order

2
Section 132(4)2
Addition to Income2

MANISH KUMAR SAGU(HUF),RANCHI vs. ACIT, C.C.-2, RANCHI

In the result, the appeal of the assessee stands allowed

ITA 26/RAN/2020[2014-15]Status: DisposedITAT Ranchi28 Apr 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.26/Ran/2020 Assessment Year: 2014-15 Manish Kumar Sahu (Huf)..…...………………......................……...…..….. Appellant 201, Krishna Apartment, Ratu Road, Ranchi-834001. [Pan: Aaghm3591N] Vs. Acit, Central Circle-2, Ranchi…..…..………..…….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 27, 2023 Date Of Pronouncing The Order : April 28 , 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.01.2020 Of The Commissioner Of Income Tax(Appeals)-3, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 132(4)Section 153ASection 250Section 271(1)(c)

28 , 2023 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 30.01.2020 of the Commissioner of Income Tax(Appeals)-3, Patna [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The assessee in this appeal has agitated

RAMESH KUMAR SINGH,RANCHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PATNA, RANCHI

In the result, grounds of appeal raised by the assessee are allowed

ITA 9/RAN/2021[2012-13]Status: DisposedITAT Ranchi29 Apr 2025AY 2012-13

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 143(2)Section 153ASection 263Section 271(1)(c)

Penalty proceedings under Section 271(1)(c) of the Act was also initiated in this case. 5. Subsequently, the ld. PCIT vide its order under Section 263 of the Act for the A.Y. 2012-13 dated 03/12/2020, set aside the assessment order dated 29/12/2017 passed under Section 153A/143(3) of the Act on the ground that the said assessment order

PR. CIT (C), PATNA, PATNA vs. RAMESH KUMAR SINGH, RANCHI

In the result, grounds of appeal raised by the assessee are allowed

ITA 10/RAN/2021[2014-15]Status: DisposedITAT Ranchi29 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 143(2)Section 153ASection 263Section 271(1)(c)

Penalty proceedings under Section 271(1)(c) of the Act was also initiated in this case. 5. Subsequently, the ld. PCIT vide its order under Section 263 of the Act for the A.Y. 2012-13 dated 03/12/2020, set aside the assessment order dated 29/12/2017 passed under Section 153A/143(3) of the Act on the ground that the said assessment order

RAMESH KUMAR SINGH,RANCHI vs. PR. CIT(C), PATNA, PATNA

In the result, grounds of appeal raised by the assessee are allowed

ITA 11/RAN/2021[2016-17]Status: DisposedITAT Ranchi29 Apr 2025AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 143(2)Section 153ASection 263Section 271(1)(c)

Penalty proceedings under Section 271(1)(c) of the Act was also initiated in this case. 5. Subsequently, the ld. PCIT vide its order under Section 263 of the Act for the A.Y. 2012-13 dated 03/12/2020, set aside the assessment order dated 29/12/2017 passed under Section 153A/143(3) of the Act on the ground that the said assessment order