facts that the notice was issued for imposition of penalty u/s 271AAB and not for imposition of penalty ... undisclosed income, the assessing officer has initiated penalty proceedings under Sections 271AAB of the Act. A notice dated 24.9.2015 has been issued of which
imposed by the Assessing Officer under Section
271AAB of the Act of 1961, which was challenged by the petitioner
by way of appeal filed before ... CRLMP-4839/2019]
consequently, levied penalty under Section 271AAB of the Act,
whereas undisputedly the alleged income was found recorded in
the diary, which
First Respondent to quash the impugned order
dated 30.06.2022 passed u/s.271AAB of the Act for the Assessment Year
2016-17 in ITBA ... 271AAB(1)/2022-23/1043699359(1).
For Petitioner(s) : M/s. A.S.Sriraman
G.Tarun
For Respondent(s): Mr.A.P.Srinivas, Senior Standing
penalty on the respondent could have been
imposed under Section 271AAB of the Act.
3
Aggrieved by the said order dated 11.10.2018 passed ... course of search within the
meaning of explanation (c) to section 271AAB?
(ii). Whether in the facts and circumstances of the case, the
impugned order
right by
holding the notice under Section 274 read with
Section 271AAB as not valid when the
assessee himself has comprehended the
contents ... correct in holding that the notice under Section
274 read with Section 271AAB
ITAT is right in holding that penalty
cannot be invoked u/s.271AAB in a case where the partner of
assessee firm admitted unaccounted income ... ITAT is right in holding that penalty
u/s.271AAB is to be invoked only in the cases of persons where
assessment completed
Certiorari, to call for the records in DIN
ITBA/PNL/F/271AAB/2023-24/1054034886(1) dated 28.06.2023 on the
file of the 1st respondent ... judis
W.P.No.2225 of 2023
ITBA/PNL/F/271AAB/2023-24/1054034880(1) dated 28.06.2023 on the
file of the 1st respondent relating
complied with provisions of Section 271AAB of the
I.T. Act 1961 and passed penalty order?
2. Whether on the facts and circumstances ... ITAT has misinterpreted the
A.O's. order under Section 271AAB of the I.T. Act
1961?
3. Whether on the facts
PRAYING TO
QUASH THE PENALTY ORDER PASSED BY THE
RESPONDENT UNDER SECTION 271AAB OF THE INCOME
TAX ACT, 1961 DATED 29.03.2022 FOR THE ASSESSMENT ... ORDER
The petitioner has impugned the penalty order
dated 29.03.2022 under Section 271AAB of the Income
Tax Act, 1961 [for short
facts in upholding
the order of CIT(A) deleting penalty u/s. 271AAB of the
Income Tax Act imposed penalty by the Assessing Officer ... ITAT has erred in law and on facts in holding
that sec. 271AAB is not applicable in the case of
assessment framed u/s 153C
