Search: penalty u/s 271

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Section 271(1)(c)6 Disallowance3 Addition to Income3 Section 234A2 Section 153A2 Section 362 Deduction2

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)

section 271(1)(c) of Income Tax Act, 1961 without affording proper opportunity of being heard to the appellant. 4. Because on the facts and circumstances of the case and in law the learned Commissioner of Income Tax (Appeals), NFAC erred in upholding levying penalty of Rs. 2,13,250/- u/s 271 (1)(c) of Income Tax Act. 1961, levied

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

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

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI