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2 results for “penalty u/s 271”+ Section 92(3)clear

Sorted by relevance

Mumbai381Delhi296Jaipur116Raipur94Ahmedabad81Bangalore71Pune59Chennai46Hyderabad46Chandigarh40Kolkata38Indore32Rajkot30Guwahati28Amritsar24Allahabad23Visakhapatnam22Nagpur20Surat16Lucknow14Cochin6Jabalpur5Patna5Dehradun4Jodhpur3Panaji3Varanasi2Ranchi1Cuttack1Agra1

Key Topics

Section 14718Section 1486Section 271(1)(c)4Section 1442Section 1512Cash Deposit2Penalty2Limitation/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)

92,400/- made by the assessee in his bank account during the year under consideration as his unexplained income and added the same to the total income of the assessee. Apart from this, the AO also added a sum of Rs.6,120/- to the total income of the assessee under the head ‘other source of income’, being bank interest received

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)

92,400/- made by the assessee in his bank account during the year under consideration as his unexplained income and added the same to the total income of the assessee. Apart from this, the AO also added a sum of Rs.6,120/- to the total income of the assessee under the head ‘other source of income’, being bank interest received