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9 results for “penalty u/s 271”+ Section 143(1)(a)clear

Sorted by relevance

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Key Topics

Section 80P(2)(a)18Section 80P18Section 143(3)13Penalty8Section 2717Disallowance7Section 2546Section 2(19)6Section 36

RAEES ALAM SIDDIQUI,GHAZIPUR vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, the appeal of the assessee is allowed

ITA 39/VNS/2024[2015-2016]Status: DisposedITAT Varanasi31 Dec 2025AY 2015-2016

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Arvind Shukla, AdvocateFor Respondent: Smt. Amandeep Kaur, Sr. DR
Section 143(3)Section 145(3)Section 271Section 271(1)(c)

u/s 271(1)(c) without appreciating that the Ld. A.O. levied penalty without establishing that the explanation furnished by the appellant was false. 6. Because on the facts and circumstances of the case and in law the learned Commissioner of Income Tax (Appeals), NFAC erred in upholding penalty order pervasive to binding decisions interpreting provision explained by courts. 7. Because

Section 226
Deduction6
Addition to Income3

SANJAY TIWARI,GORAKHPUR vs. INCOME TAX OFFICER, WARD - 2(1), GORAKHPUR

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

ITA 22/VNS/2021[2015-2016]Status: DisposedITAT Varanasi13 Feb 2023AY 2015-2016

Bench: Shri. Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Sanjay Tiwari V. The Ito Prop. Tiwari Automobiles Ward 2(1) Bewari Chowk, Gola Bazar Gorakhpur Gorakhpur Pan:Agupt4822H (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 09 02 2023 Date Of Pronouncement: 13 02 2023 O R D E R

For Appellant: NoneFor Respondent: Shri A. K. Singh, D.R
Section 142(1)Section 143(2)Section 144Section 144ASection 271B

143(2) of the Act on 21.9.2017, but there was no response from the assessee. Thereafter, a notice under section 142(1) of the Act was issued on 25.9.2017, in response to which the ld. A. R. of the assessee appeared and sought adjournment. Thereafter, the Assessing Officer issued notices under section 142(1) of the Act, but there

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 53/VNS/2023[2011-2012]Status: DisposedITAT Varanasi26 Sept 2023AY 2011-2012

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

143(3) of the Act for the Assessment Years 2017-18, 2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts in deleting the disallowance of claim of deduction of rs.9,91,23,980/- under section

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U. P.. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 54/VNS/2023[2017-2018]Status: DisposedITAT Varanasi26 Sept 2023AY 2017-2018

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

143(3) of the Act for the Assessment Years 2017-18, 2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts in deleting the disallowance of claim of deduction of rs.9,91,23,980/- under section

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 51/VNS/2023[2009-2010]Status: DisposedITAT Varanasi26 Sept 2023AY 2009-2010

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

143(3) of the Act for the Assessment Years 2017-18, 2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts in deleting the disallowance of claim of deduction of rs.9,91,23,980/- under section

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 56/VNS/2023[2019-2020]Status: DisposedITAT Varanasi26 Sept 2023AY 2019-2020

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

143(3) of the Act for the Assessment Years 2017-18, 2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts in deleting the disallowance of claim of deduction of rs.9,91,23,980/- under section

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 55/VNS/2023[2018-2019]Status: DisposedITAT Varanasi26 Sept 2023AY 2018-2019

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

143(3) of the Act for the Assessment Years 2017-18, 2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts in deleting the disallowance of claim of deduction of rs.9,91,23,980/- under section

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 52/VNS/2023[2010-2011]Status: DisposedITAT Varanasi26 Sept 2023AY 2010-2011

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

For Appellant: Shri S. K. Garg, AdvocateFor Respondent: Shri Robin Chaudhary, CIT
Section 143(3)Section 2(19)Section 22Section 254Section 271Section 3Section 80PSection 80P(2)(a)

143(3) of the Act for the Assessment Years 2017-18, 2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts in deleting the disallowance of claim of deduction of rs.9,91,23,980/- under section

M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH

In the result, the appeal of the assessee is dismissed

ITA 164/VNS/2019[2013-2014]Status: DisposedITAT Varanasi07 Feb 2023AY 2013-2014

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

For Appellant: Sh.Hari N. Singh Bisen, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 145(3)

143(2) was issued by the Assessing Officer on 12.09.2014. The Assessing Officer rejected the books of accounts by invoking the provisions of section 145(3) of the Income Tax Act and then estimated the business income by excluding the interest income on FDR which was separately assessed as income from other sources. Accordingly, the net profit was estimated