61 results for “penalty u/s 271”+ Section 22clear
Sorted by relevance
Key Topics
Showing 1–20 of 61 · Page 1 of 4
In the result, the appeal filed by assessee, in ITA No
Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023
22. Shri Jagasheth, also stated that assessing officer made quantum addition on protective bases, therefore, penalty under section 271(1)(c) of the Act, should not be imposed on protective addition, for this, ld ITA.280 to 282/SRT/2022/AY.2009-10 Pinky Manishkumar Jariwala Counsel relied on the judgment of Hon`ble Jurisdictional Gujarat High Court in the case of Bhailal Manilal Patel