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4 results for “penalty u/s 271”+ Section 144Aclear

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Key Topics

Section 254(1)4Addition to Income4Section 145(3)3Section 53A3Survey u/s 133A3Undisclosed Income3

SURAT ROUGH DIAMOND SOURCING (INDIA) LIMITED,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

In the result, appeal of the assessee is allowed

ITA 2571/AHD/2015[2011-12]Status: DisposedITAT Surat13 Dec 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Surat Rough Diamond Sourcing The Income Tax Officer, (India) Limited, Ward-4(3), Surat. Vs C-401/403, Diamond World, Mini Bazar, Varachha Road, Surat – 395006. Pan: Aaocs 9292 D Assessee / Appellant Revenue /Respondent

Section 144ASection 234ASection 254(1)Section 271

penalty u/s 271(l)(c) ofthe Act. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 2. Brief facts of the case are that the assessee is a company engaged in the sourcing of rough diamonds, filed

THE DY.COMMISSIONER OF INCOME TAX CIRCLE-2(3),, SURAT vs. M/S. RAJ ENTERPRISES,, SURAT

ITA 1164/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

Penalty Proceedings u/s 271(1)(c) of the Act is initiated for furnishing inaccurate particulars of income/concealment of income.” 11. On the basis of aforesaid observation, the AO made addition of Rs.7.96 crore to the total income of assessee. 12. Aggrieved by the order of AO, assessee filed appeal before the ld.CIT(A).Before the ld.CIT(A), the assessee filed

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

ITA 1167/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

Penalty Proceedings u/s 271(1)(c) of the Act is initiated for furnishing inaccurate particulars of income/concealment of income.” 11. On the basis of aforesaid observation, the AO made addition of Rs.7.96 crore to the total income of assessee. 12. Aggrieved by the order of AO, assessee filed appeal before the ld.CIT(A).Before the ld.CIT(A), the assessee filed

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

ITA 1166/AHD/2016[2009-10]Status: DisposedITAT Surat31 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

Penalty Proceedings u/s 271(1)(c) of the Act is initiated for furnishing inaccurate particulars of income/concealment of income.” 11. On the basis of aforesaid observation, the AO made addition of Rs.7.96 crore to the total income of assessee. 12. Aggrieved by the order of AO, assessee filed appeal before the ld.CIT(A).Before the ld.CIT(A), the assessee filed