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7 results for “penalty u/s 271”+ Section 26clear

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Mumbai778Delhi751Ahmedabad220Jaipur216Hyderabad169Bangalore152Chennai146Raipur126Kolkata118Indore102Pune97Chandigarh85Rajkot74Surat53Allahabad45Guwahati35Lucknow34Amritsar28Nagpur26Visakhapatnam22Agra17Panaji13Cuttack11Cochin10Dehradun10Patna7Varanasi7Ranchi5Jodhpur4Jabalpur2

Key Topics

Section 80P(2)(a)18Section 80P18Section 143(3)12Section 2546Section 2(19)6Section 2716Section 36Section 226Deduction6

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)

26 09 2023 O R D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income

Penalty6
Disallowance6

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)

26 09 2023 O R D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income

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)

26 09 2023 O R D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income

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)

26 09 2023 O R D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income

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)

26 09 2023 O R D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income

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)

26 09 2023 O R D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income

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)

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 by the Assessing Officer at 8% before interest and remuneration paid to partner. Consequently, the Assessing Officer has assessed the total income