Section 275(1)(a) of the Income Tax Act

Income-tax Act, 2025: s.472

Section 275(1)(a) falls under section 275 of the Income-tax Act, 1961, which corresponds to section 472 (Bar of limitation for imposing penalties) of the Income-tax Act, 2025.

Read section 472 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 275(1)(a) is CIT v. Virtual Soft Systems Ltd. (341 ITR 593), cited in 33 of the 114 judgments on BharatTax that turn on this section.

Leading authorities on Section 275(1)(a)

CIT v. Virtual Soft Systems Ltd.
341 ITR 593 · 2012 · High Court
33
citing judgments

A mandatory change in the method of accounting, if bonafide, allows for deductions based on the changed method when computing business income. The method of accounting for lease followed by an assessee, based on ICAI guidelines, was accepted.

COMMISSIONER OF INCOME TAX v. ODEON BUILDERS P. LTD.
393 ITR 27 · 2017 · High Court
14
citing judgments

The limitation period for filing an appeal against an ITAT order commences from the date of receipt of the order by any CIT, not necessarily the 'concerned jurisdictional CIT'. Alternatively, the date of pronouncement of the order can be taken as the date of service.

Parkinson Electrical Corprn v. ITO
84 Taxmann 82 · 1996 · High Court
9
citing judgments
Bata India Ltd. v. DCIT
11 Taxmann.com 453 · Reported
5
citing judgments

Judgments on Section 275(1)(a)

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2698/CHNY/2018[2003-04]Status: DisposedITAT Chennai30 Nov 2022AY 2003-04

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2697/CHNY/2018[2002-03]Status: DisposedITAT Chennai30 Nov 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2696/CHNY/2018[2001-02]Status: DisposedITAT Chennai30 Nov 2022AY 2001-02

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2695/CHNY/2018[2000-01]Status: DisposedITAT Chennai30 Nov 2022AY 2000-01

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2694/CHNY/2018[1999-00]Status: DisposedITAT Chennai30 Nov 2022AY 1999-00

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

Gayathri Devi Vyas, D.Srinivas Vyas Manohar Vyas Vijay Shri Legal Heirs of Late Shri Durga Das Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2693/CHNY/2018[1998-99]Status: DisposedITAT Chennai30 Nov 2022AY 1998-99

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

D.Srinivas Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2692/CHNY/2018[2002-03]Status: DisposedITAT Chennai30 Nov 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

D.Srinivas Vyas, Chennai vs. ITO Non Corporate Ward 12(5), Chennai

In the result, all the appeals filed by both the assessees are dismissed

ITA 2691/CHNY/2018[2001-02]Status: DisposedITAT Chennai30 Nov 2022AY 2001-02

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

National Association of Software and Service Companies (Nasscom), New Delhi vs. DDIT (E), Inv. Circle-II, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7787/DEL/2018[2007-08]Status: DisposedITAT Delhi17 Mar 2022AY 2007-08

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7787/Del/2018 : Asstt. Year : 2007-08 National Association Of Software & Vs Ddit(Exemption) Inv., Service Companies (Nasscom), Circle-Ii, Ground Floor, Iete Building, New Delhi Property No. 2, Institutional Area, Lodhi Road, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaatn2595F Assessee By : Sh. Salil Kapoor, Adv. Revenue By : Ms. Sweta Yadav, Sr. Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 17.03.2022

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Sweta Yadav, Sr. DR
Section 11Section 254Section 271Section 271(1)(c)Section 274Section 275Section 275(1)(a)

ACIT, Central Circle- 8, New Delhi vs. The Printers House Ltd., New Delhi

In the result, the appeal is dismissed

ITA 7818/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Mar 2022AY 2008-09

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2008-09 Acit, Vs. M/S. The Printers House Ltd., Central Circle-8, R/O- At 10, Scindia House, New Delhi New Delhi Pan :Aaact0004A (Appellant) (Respondent)

Section 143(3)Section 271(1)(c)Section 275(1)(a)

Amd Research & Development Center India Private Limited(Now Known As Amd India Private Limited), Bangalore vs. Jt. Commissioner of Income Tax, (International Taxation), Hyderabad

Appeals are allowed in above terms

ITA 66/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Mar 2022AY 2010-11

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

Amd Research & Development Center India Private Limited(Now Known As Amd India Private Limited), Bangalore vs. Jt. Commissioner of Income Tax, (International Taxation), Hyderabad

Appeals are allowed in above terms

ITA 65/HYD/2018[20009-10]Status: DisposedITAT Hyderabad04 Mar 2022

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

Amd Research & Development Center India Private Limited(Now Known As Amd India Private Limited), Bangalore vs. Jt. Commissioner of Income Tax, (International Taxation), Hyderabad

Appeals are allowed in above terms

ITA 64/HYD/2018[2008-09]Status: DisposedITAT Hyderabad04 Mar 2022AY 2008-09

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

Amd Research & Development Center India Private Limited(Now Known As Amd India Private Limited), Bangalore vs. Jt. Commissioner of Income Tax, (International Taxation), Hyderabad

Appeals are allowed in above terms

ITA 63/HYD/2018[2007-08]Status: DisposedITAT Hyderabad04 Mar 2022AY 2007-08

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

DCIT, Corporate Circle-2, Coimbatore vs. M/S. Dhandayuthapani Foundry Pvt. Ltd., Coimbatore

In the result, appeal filed by the revenue is dismissed

ITA 698/CHNY/2020[2008-09]Status: DisposedITAT Chennai23 Feb 2022AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.698/Chny/2020 ("नधा"रणवष" / Assessment Year: 2008-09) Deputy Commissioner Of Income Tax, Vs M/S. Dhandayuthapani Foundry Corporate Circle-2 Pvt.Ltd. Coimbatore. Door No.1/4, Vetrivel Layout Opp. To Dpf Electricals, Vilankurichi Post Vilankurichi Road, Coimbatore-641 035. Pan: Aaacd 6151G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. K. Raghu, C.AFor Respondent: 09.02.2022
Section 133ASection 143(3)Section 147Section 2Section 275Section 275(1)

Looms India Patner, Mumbai vs. ITO 18 (2)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 7188/MUM/2019[2003-04]Status: DisposedITAT Mumbai24 Jan 2022AY 2003-04
Section 143(3)Section 271(1)Section 271(1)(c)Section 275(1)(a)Section 3

Shyam Sunder Jindal, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2246/DEL/2018[2007-08]Status: DisposedITAT Delhi16 Jul 2021AY 2007-08

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2007-08

Section 143(3)Section 271Section 271(1)(c)Section 275

Ambika Vitthal Dhawale, Pune vs. Deputy Commissioner of Income-Tax, Circle - 6, Pune

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 1553/PUN/2017[2010-11]Status: DisposedITAT Pune04 Nov 2020AY 2010-11
For Appellant: Shri Suhas P. BoraFor Respondent: Shri Shivanand H. Kalakeri
Section 271(1)(c)Section 275(1)(A)

Vitthal Manik Dhawale, Pune vs. Deputy Commissioner of Income-Tax, Circle -8, Pune

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 1552/PUN/2017[2009-10]Status: DisposedITAT Pune04 Nov 2020AY 2009-10
For Appellant: Shri Suhas P. BoraFor Respondent: Shri Shivanand H. Kalakeri
Section 271(1)(c)Section 275(1)(A)

Dipu Kumar Jaiswal, Keonjhar vs. ITO, Keonjhar Ward, Keonjhar

In the result, appeal of the assessee is allowed

ITA 146/CTK/2018[2011-12]Status: DisposedITAT Cuttack05 Jun 2020AY 2011-12

Bench: Shri Chandra Mohan Gargassessment Year : 2011-12

For Appellant: Shri Somnath Sahoo/S.N.Sahu,, ARFor Respondent: Shri J.K.Lenkja, DR
Section 271Section 271(1)(c)Section 274Section 275(1)(a)