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2 results for “penalty u/s 271”+ Section 292Bclear

Sorted by relevance

Mumbai79Delhi66Bangalore40Chandigarh16Rajkot10Pune10Jaipur9Kolkata9Chennai8Nagpur6Jabalpur5Indore3Visakhapatnam2Ahmedabad2Amritsar2Cochin2Hyderabad2Lucknow2Patna2Surat1Agra1

Key Topics

Section 271(1)(c)8Section 50C3Section 142(1)2Addition to Income2

MEKA RANGANAYAKAMMA,KRISHNA DISTRICT vs. INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA

In the result, appeal of the assessee is dismissed

ITA 119/VIZ/2023[2011-12]Status: DisposedITAT Visakhapatnam22 Jan 2024AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 139(1)Section 142(1)Section 148Section 271(1)(c)Section 50CSection 50GSection 54G

U/s. 271(1) is not valid because it has not been specified whether it was issued for concealment of income or furnishing inaccurate particulars of income and the specific item have not been ticked. However, it is seen from the penalty order that the penalty has been initiated for specific reason of concealment of income which is categorically mentioned

MAHANKALI JYOTHI,DUBLIN, USA vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD, VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 22/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 271ASection 69A

U/s. 143(2) was originally issued by the Income Tax Officer, Ward-1(3), Vijayawada vide DIN No. ITBA/AST/S/143(2)/2018- 8 19/1011595547(1), dated 17/08/2018 which remained unsigned. Later on, the same notice was manually signed by the Income Tax Officer, Ward-2, Ongole and the Revenue has produced an acknowledgement slip stating that it has been delivered