Search: penalty u/s 271

7 results for “penalty u/s 271”+ Section 272A(2)(g)clear

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Section 271(1)(b)28 Section 143(3)21 Section 142(1)21 Section 153A14 Section 254(1)7 Section 1327 Section 2747 Unexplained Investment7 Penalty

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 21/SRT/2023[2015-16]Status: DisposedITAT Surat31 Jan 2023AY 2015-16

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

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

G. Macwan Vs DCIT heard together and are decided by this consolidate order to avoid the conflicting decision. In all these appeals the assessee has challenged the penalty levied under Section 271(1)(b) and / or 272A(1)(d) of the Income Tax Act, 1961 (in short, the Act). For appreciation of fact, the appeal in ITA No. 391/Srt/2022