clause (b) to Section 2(4)(ii) was
added with retrospective effect, the proviso to Section 12 was
deleted with retrospective effect and the amendments ... protection as tenants under Section 2(4)(i) or to Section 2(4)(ii)(a)
of the Act read with Sections
context of penalties levied u/s 271(1)(c) or u/s
271AAA are equally applicable in respect of penalties levied u/s 271AAB
since ... Mahendra Singh Shah (2008) 299 ITR
305, the penalty levied u/s 271AAA was deleted.
27
Smt.Rajrani Mittal
case
and in law, the Ld. CIT(A) erred in deleting the penalty u/s
271(1)(c) of the Act even though ... case
and in law, the Ld. CIT(A) erred in deleting the penalty u/s
271(1)(c) of the Act even though
infirmity in the
order of the learned CIT - A in deleting the disallowance u/s 14 A of
the income tax act on account ... appeal of the AO.
47. Ground number 2 is against the disallowance deleted u/s 14 A of the
act. The fact shows that assessee
fees u/s. 194J and not as
contract u/s. 194C . Therefore, since the assessee has deducted TDS
@2% u/s. 194C instead ... section 40(a)(ia) of the Act as the assessee deducted TDS
@2% u/s. 194C instead 10% u/s. 194J. Ld.CIT(A) deleted
Ground number 3 of the appeal is with respect to the deleting the
disallowance u/s 35D of the act wherein ... dismissed.
33 The ground number 8 is with respect to the disallowance deleted
u/s 10 (23G) of the act. During the year assessee
interest expenses on unproven unsecured loans in consequence of deleting the
additions made u/s. 68 of the I.T. Act, 1961 as above ... Assessment Years: 2013-14 & 2014-15
similarly aggrieved by deletion of part additions u/s 68 as well as deletion
of consequential interest disallowance
case.
2.1 The ld CIT(A) erred in deleting the disallowance
effected u/s. 14A r.w.r 8D made ... viii) of the Act.
4.1 The id CIT(A) erred in deleting the disallowance
under Section 54(3) ; and second, its effect on Section 49-E(2) .
19
28 By virtue of the 2012 Amendment Act, Section ... Section 54(3) . We are strengthened in this view by the
deletion of Section 57-B(19) and the simultaneous insertion of clauses
therefore the penalty under section 271E is not leviable."
Against deletion of penalties u/s. 271D/271E ... similar
Grounds on the question whether the Tribunal is justified in deleting
the penalty u/s. 271 held that here was reasonable cause
