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2 results for “penalty u/s 271”+ Section 246clear

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Key Topics

Section 271(1)(c)11Section 1486Section 1472Section 143(3)2Penalty2Addition to Income2

VASIMKHAN HAMIDKHAN PATHAN,DANG vs. INCOME TAX OFFICER, WARD-5, NAVSARI, NAVSARI

In the result, appeal of the assessee is allowed

ITA 704/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.704/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Vasimkhan Hamidkhan Pathan Income Tax Officer Ward-5, Navsari, Income Ta Office, Charpool, O Main Bazar, At & Po Waghai Vs. Awabaug, Navsari-396445 Tal, Dang-394730 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bptpp 6081 B (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 147Section 148Section 271(1)(c)

u/s 147 of the Act). We note that Hon’ble Madras High Court in the case of CIT v. K.R. Chinni Krishna Chetty [2000] 246 ITR 121 has held that under section 271(1)(c) of the Act the authority is given the ITA No.704/SRT/2023 A.Y. 2013-14 Vasimkhan H Pathan discretion to levy a penalty

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