PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

u/s 271(1)(c) of the Income-tax Act, 1961\n[hereinafter referred as to the \"Act\"] at Rs.35,55,728/-on the alleged ground that the\nassessee has not disclosed the income earned of Rs.1,04,61,096/- from the\nundisclosed foreign account either in the return of income filed u/s.139(1) or 153A of\nthe Act. The penalty

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n11\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions may be good but not for penalty. The\nassessee has relied on the various judgements. However, ld CIT(A) rejected the\nabove contention

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n\n11\n\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions may be good but not for penalty. The\nassessee has relied on the various judgements. However, ld CIT(A) rejected the\nabove contention

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n11\nH\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions may be good but not for penalty. The\nassessee

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

u/s 271(1)(c) of the Income-tax Act, 1961\n[hereinafter referred as to the \"Act\"] at Rs.35,55,728/-on the alleged ground that the\nassessee has not disclosed the income earned of Rs.1,04,61,096/- from the\nundisclosed foreign account either in the return of income filed u/s.139(1) or 153A of\nthe Act. The penalty

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

TDS. Since, the addition was upheld by invoking\n11\nH\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\ndeemed provision, penalty cannot be levied. The assessee has further stated that\nthe assessment proceeding and penalty proceedings are distinct. In the\nassessment proceedings, the additions may be good but not for penalty. The\nassessee

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing expenses of Rs. 39,12,530/- u/s. 40(a)(ia) of the Act as assessee failed to make TDS

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing expenses of Rs. 39,12,530/- u/s. 40(a)(ia) of the Act as assessee failed to make TDS

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing expenses of Rs. 39,12,530/- u/s. 40(a)(ia) of the Act as assessee failed to make TDS

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG) vs. SOUTH EASTERN COAL FIELDS LTD.,, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing expenses of Rs. 39,12,530/- u/s. 40(a)(ia) of the Act as assessee failed to make TDS

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing expenses of Rs. 39,12,530/- u/s. 40(a)(ia) of the Act as assessee failed to make TDS

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing expenses of Rs. 39,12,530/- u/s. 40(a)(ia) of the Act as assessee failed to make TDS

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing expenses of Rs. 39,12,530/- u/s. 40(a)(ia) of the Act as assessee failed to make TDS

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. JT. COMMISSIONER OF INCOME TAX (OSD), CIRCLE-1(1), BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing expenses of Rs. 39,12,530/- u/s. 40(a)(ia) of the Act as assessee failed to make TDS

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing expenses of Rs. 39,12,530/- u/s. 40(a)(ia) of the Act as assessee failed to make TDS

THE DY. CIT- CIR.-1(1),, BILASPUR(CG) vs. SOUTH EASTERN COALFILDS LTD.,, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing expenses of Rs. 39,12,530/- u/s. 40(a)(ia) of the Act as assessee failed to make TDS

SOUTH EASTERN COAL FIELDS LTD.,,BILASPUR(CG) vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

penalty levied u/s 271(1)(c) of the Act by the A.O while disallowing expenses of Rs. 39,12,530/- u/s. 40(a)(ia) of the Act as assessee failed to make TDS