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2 results for “penalty u/s 271”+ Section 111Aclear

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Mumbai43Delhi9Hyderabad3Kolkata2Surat2Indore1Bangalore1Ahmedabad1

Key Topics

Section 271(1)(c)6Section 69A4Section 2502Section 242Section 162Section 111A2Short Term Capital Gains2Cash Deposit2Deduction2Penalty

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 330/SRT/2025[2015-16]Status: DisposedITAT Surat26 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

Section 111ASection 16Section 24Section 250Section 271(1)(c)Section 69A

penalty order u/s 271(1)(c) of the Act. Since the matter pertains to the same assessee for the same AY, with consent of both parties, they were heard together and are decided by a common order for the sake of convenience and brevity. ITA No.329/SRT/2025 is taken as ‘lead’ case. ITA Nos.329 & 330/SRT/2025/AYs.2015-16 2. The grounds of appeal raised

2
TDS2
Disallowance2

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 329/SRT/2025[2015-16]Status: DisposedITAT Surat26 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

Section 111ASection 16Section 24Section 250Section 271(1)(c)Section 69A

penalty order u/s 271(1)(c) of the Act. Since the matter pertains to the same assessee for the same AY, with consent of both parties, they were heard together and are decided by a common order for the sake of convenience and brevity. ITA No.329/SRT/2025 is taken as ‘lead’ case. ITA Nos.329 & 330/SRT/2025/AYs.2015-16 2. The grounds of appeal raised