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8 results for “penalty u/s 271”+ Section 161clear

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Key Topics

Section 271(1)(b)28Section 142(1)21Section 153A14Section 143(3)14Section 254(1)8Section 2748Penalty8Section 272A(1)(d)7Section 132

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 367/SRT/2022[2018-19]Status: DisposedITAT Surat23 Jan 2023AY 2018-19

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 23/01/2023 Date of pronouncement 23/01/2023 Order under section 254(1) of Income

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M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 368/SRT/2022[2019-20]Status: DisposedITAT Surat23 Jan 2023AY 2019-20

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 23/01/2023 Date of pronouncement 23/01/2023 Order under section 254(1) of Income

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 362/SRT/2022[2013-14]Status: DisposedITAT Surat23 Jan 2023AY 2013-14

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 23/01/2023 Date of pronouncement 23/01/2023 Order under section 254(1) of Income

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 363/SRT/2022[2014-15]Status: DisposedITAT Surat23 Jan 2023AY 2014-15

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 23/01/2023 Date of pronouncement 23/01/2023 Order under section 254(1) of Income

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 364/SRT/2022[2015-16]Status: DisposedITAT Surat23 Jan 2023AY 2015-16

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 23/01/2023 Date of pronouncement 23/01/2023 Order under section 254(1) of Income

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 365/SRT/2022[2016-17]Status: DisposedITAT Surat23 Jan 2023AY 2016-17

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 23/01/2023 Date of pronouncement 23/01/2023 Order under section 254(1) of Income

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 366/SRT/2022[2017-18]Status: DisposedITAT Surat23 Jan 2023AY 2017-18

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 23/01/2023 Date of pronouncement 23/01/2023 Order under section 254(1) of Income

SUDHIR BHUPENDRA DESAI,SURAT vs. INCOME TAX OFFICER, (INT. TAX), SURAT

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

ITA 92/SRT/2023[2012-13]Status: DisposedITAT Surat30 Mar 2023AY 2012-13

Bench: Shri Pawan Singhआ.अ.सं./Ita No.92/Srt/2023 (Ay 2012-13) (Hearing In Physical Court) Sudhir Bhupendra Desai Income Tax Officer, (Int. Tax), 106, ‘Shriyam’, Nehru Nagar, Room No.107, 1St Floor, Vs Ichhanath, Svr College, S.O., Income-Tax Office, Surat Surat-395007 Anavil Business Centre, Pan No: Axdpd 7887 Q Adajan Hazira Road, Adajan, Surat-395007 अपीलाथ"/Appellant ""थ" /Respondent

Section 148Section 254(1)Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act. Sudhir B Desai (2) The learned CIT(A) ought to have appreciated the circumstances of the appellant of he being Non-resident Indian and his bona fides. 4. The appellant craves leave to add, alter or vary any of the grounds of appeal.” 2. Brief facts of the case are that assessee