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7 results for “penalty u/s 271”+ Section 234Cclear

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Key Topics

Section 1489Penalty7Addition to Income7Section 1476Section 254(1)5Section 234A5Section 271(1)(c)5Section 143(3)4Section 69A4

SADIK DAUDBHAI NANDOLIYA,SURAT vs. ITO, WARD 2(1), BHARUCH

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 889/SRT/2024[2012-13]Status: DisposedITAT Surat25 Apr 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Jigar Adhiyaru, A.RFor Respondent: Shri Mukesh Jain, Sr. DR
Section 143Section 271(1)(b)Section 44ASection 69Section 69A

penalty proceedings as initiated u/s 271(1)(b), 271(1)(c) & 271Fof the Act being unlawful and devoid of any merit kindly be quashed. Sadik Daudbhai Nandoliya vs. ITO Asst. Year –2012-13 - 3– 7. On the facts and in the circumstances of the case and in law, the ld. CIT(A) has grossly erred in charging interest u/s 234A

Disallowance4
Section 37(1)3
Reopening of Assessment3

LIGI BIJU KODDASARY,VAPI vs. ITO, WARD-5, VAPI, VAPI

In the result, the appeal of the assessee is allowed

ITA 727/SRT/2024[2013-14]Status: DisposedITAT Surat03 Mar 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.727/Srt/2024 (Ay 2013-14) (Hybrid Hearing) Ligi Biju Koddasary Income Tax Officer, Ward-5, B-302, Sapphire Apartment, Vapi, 8Th Floor Fortune Square बनाम Raveshia Park, Murarji Circle, Ii, Above Tvz. Chala, Vs Gidc, Vapi-396 195 Vapi-396 191 [Pan : Anypk 5855 G] अपीलाथ"/Appellant ""थ" /Respondent

Section 115BSection 147Section 148Section 234ASection 250Section 254(1)Section 271(1)(c)Section 69A

234C & 234D are unjustified. 9. Initiation of penalty proceedings u/s 271(1)(c) is unjustified.” 2. Rival submissions of the parties have been heard and record perused. The Ld. Authorized Representative (Ld.AR) of the assessee submits that assessee filed first appeal on 16.04.2022. Notice under section

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

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

ITA 103/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

234C & 234D of the Act is unjustified. 10. Initiation of penalty proceedings u/s 271(1)(c) of the Act is unjustified.” 2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera. The assessee

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

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

ITA 104/SRT/2023[2014-15]Status: DisposedITAT Surat31 Oct 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

234C & 234D of the Act is unjustified. 10. Initiation of penalty proceedings u/s 271(1)(c) of the Act is unjustified.” 2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera. The assessee

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

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

ITA 102/SRT/2023[2012-13]Status: DisposedITAT Surat31 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

234C & 234D of the Act is unjustified. 10. Initiation of penalty proceedings u/s 271(1)(c) of the Act is unjustified.” 2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera. The assessee

KETAN NATVARLAL SHAH,VAPI vs. INCOME TAX OFFICER, SURAT

In the result, the appeal of the assessee is allowed

ITA 894/SRT/2023[2013-14]Status: DisposedITAT Surat03 Feb 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year:2013-14

Section 143(3)Section 147Section 148Section 148ASection 234BSection 274

penalty proceedings u/s 274 rws 271(1)(c) of the Income Tax Act, 1961 6. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in charging interest u/s 234B and 234C

SHRI GORDHANBHAI R. ASODARIA,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, the ground No

ITA 267/SRT/2022[2012-13]Status: DisposedITAT Surat25 Apr 2023AY 2012-13

Bench: Shri Pawan Singh(Virtual Hearing) Shri Gordhanbhai R. Asodaria, A.C.I.T., 8, Raghuvir Bunglow, City Light Road, Central Circle-3, Vs. Parle Point, Surat-395007. Surat. Pan No. Abapa 6910 G Appellant/ Assessee Respondent/ Revenue

Section 10Section 139(1)Section 143(3)Section 147Section 148Section 14ASection 234ASection 254(1)Section 271(1)(c)

234C and 234D and when no such interest is chargeable. It may be deleted. 4. In law and in the facts and circumstances of the assessee’s case, the ld. CIT(A) has grossly erred in dismissing ground No. 2 of the assessee’s appeal before him challenging initiation of penalty proceedings u/s 271(1)(c) on the ground that