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8 results for “penalty u/s 271”+ Section 196clear

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Key Topics

Section 271(1)(b)28Section 142(1)21Section 153A14Section 143(3)14Section 254(1)8Penalty8Section 272A(1)(d)7Section 1327Section 274

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

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 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

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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 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

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 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

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

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 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

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

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 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

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

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 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

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

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 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

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

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 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

DHANLAXMI PIGMENTS PVT.LTD.,BHARUCH vs. ACIT-, CIRCLE,-2,, BHARUCH

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

ITA 235/SRT/2019[2012-13]Status: DisposedITAT Surat08 Jul 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) M/S Dhanlaxmi Pigments Pvt. A.C.I.T., Ltd., Room No. 5, 2Nd Floor, Income Vs. Plot No. 3019/20/21, Gidc Tax Office, Station Road, Estate, Panoli, District- Bharuch. Bharuch-394116. (Gujarat) Pan No. Aabcd 0214 H Appellant/ Assessee Respondent/ Revenue

Section 234ASection 254(1)Section 271(1)(c)Section 40A(2)(b)

u/s 234A/B/C/D of the Act. 4. The learned Assessing Officer has erred in law and on facts in initiating penalty under Section 271(1)(c) of the Act without recording mandatory satisfaction as contemplated under the Act. 5. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal