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4 results for “penalty u/s 271”+ Section 148(1)clear

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Key Topics

Section 14722Section 14811Section 271(1)(b)7Section 1445Section 271(1)(c)4Penalty4Section 142(1)3Cash Deposit3Section 151

SMT. ANITA AWASTHI,JAIPUR vs. ITO, WARD - 3(5), SONEBHADRA

In the result, appeal filed by the assessee in ITA No

ITA 243/VNS/2019[2010-2011]Status: DisposedITAT Varanasi03 Jun 2022AY 2010-2011

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2010-11 Smt. Anita Awasthi, Ito, Ward-3(5), 1142, Block-36, V. Income Tax Office, Sonebhadra, Rangoli Gardens, Uttar Pradesh Kanakpura, Jaipur, Rajasthan, 302021 Pan:Acbpa9520E (Appellant) (Respondent)

For Appellant: Shri T.P. Shukla, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 142(1)Section 144Section 147Section 271(1)(b)Section 273B

Section 271(1)(b) of the 1961 Act , vide penalty order dated 5th June, 2018 passed by the AO. 4. Aggrieved by penalty levied by the AO u/s 271(1)(b) vide penalty order dated 05.06.2018 , the assessee filed first appeal before CIT(A) , and submitted as under: "The appellant, Anita Awasthi was regularly filing her returns of income from

2
Limitation/Time-bar2

PANKAJ KUMAR GUPTA,AZAMGARH vs. INCOME TAX OFFICER, INCOME TAX OFFICER

In the result, both the appeals of the assessee stand allowed for statistical purposes

ITA 125/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava

For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 151Section 271(1)(c)

148 of the Income Tax Act, 1961 (hereinafter called “the Act’) and reopened the assessment under section 147 of the Act. However, the assessee did not respond to this notice also. The AO, therefore, proceeded to complete the assessment under section 147 read with section 144 of the Act. While completing the assessment under section 147 read with

PANKAJ KUMAR GUPTA,AZAMGARH vs. ITO WARD3(1), INCOME TAX OFFICE AZAMGARH

In the result, both the appeals of the assessee stand allowed for statistical purposes

ITA 126/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava

For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 151Section 271(1)(c)

148 of the Income Tax Act, 1961 (hereinafter called “the Act’) and reopened the assessment under section 147 of the Act. However, the assessee did not respond to this notice also. The AO, therefore, proceeded to complete the assessment under section 147 read with section 144 of the Act. While completing the assessment under section 147 read with

BYAS PRASAD VERMA,KUSHINAGAR vs. INCOME TAX OFFICER, WARD - 2(4), KUSHINAGAR

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

ITA 2/VNS/2024[2012-2013]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-2013

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Byas Prasad Verma V. The Income Tax Officer Vill. Dhaurahara Ward 2(4) Nadwa Bishunpur Kushinagar Fazilnagar, Kushinagar (U.P) Tan/Pan:Amupv6031E (Appellant) (Respondent) Appellant By: None Respondent By: Smt Amandeep Kaur, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 26.07.2023, Passed By The National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed His Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That The Assessee Had Made Cash Deposits To The Tune Of Rs.16,45,000/- In His Saving Bank Account. In Order To Examine These Facts, The Assessing Officer (Ao) Reopened The Case Of The Assessee Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148 Of The Act. Thereafter, The Ao Issued Statutory Notices To The Assessee, Requiring The Assessee To Furnish The Source Of Cash

For Appellant: NoneFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 69A

penalty proceedings under sections 271(1)(c) and 271(1)(b)of the Act, separately. 2.2 Aggrieved, the assessee preferred an appeal before the NFAC, which dismissed the appeal of the assessee ex-parte qua the assessee. 2.3 Now, the assessee has approached this Tribunal challenging the orders of the AO as well as the NFAC by raising the following