PBA INFRASTRUCTURE LIMITED ,MUMBAI vs. DCIT, CENTRAL CIRCLE 5(1), MUMBAI

ITA 4211/MUM/2025Status: DisposedITAT Mumbai13 February 2026AY 2013-14Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI SANDEEP SINGH KARHAIL (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty under section 271(1)(c) cannot be imposed with reference to additions/disallowances made under normal provisions when the tax liability has been determined under MAT provisions (Section 115JB), especially for assessment years prior to April 1, 2016. This is based on the Delhi High Court's decision in CIT vs. Nalwa Sons Investment Ltd. and CBDT Circular dated 31-12-2015.

What were the facts?

The assessee filed appeals against orders sustaining penalty under section 271(1)(c) of the Income Tax Act, 1961. The appeals were filed with a delay, which was condoned. The core issue was the levy of penalty when tax liability was determined under Section 115JB (MAT provisions) and not under normal provisions.

What were the issues?

Whether penalty under section 271(1)(c) is leviable when tax was computed under MAT provisions (Section 115JB) and not under normal provisions for assessment years prior to 1.4.2016.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 115JB,Section 143(3),Section 153A,Section 115JC

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Income Tax Appellate Tribunal, MUMBAI “C” BENCH : MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI SANDEEP SINGH KARHAIL

PER VIKRAM SINGH YADAV, A.M : These are two appeals filed by the assessee against the respective orders of the Learned Commissioner of Income Tax (Appeals)-53, Mumbai [„Ld.CIT(A)‟], dated 18-03-2025, pertaining to Assessment Years (AYs.) 2003-04 & 2013-14, sustaining levy of penalty u/s. 271(1)(c) of the Income Tax Act, 1961 („the Act‟).

2.

At the outset, it is noted that there is a delay in filing these appeals as pointed out by the Registry. After hearing both the parties and perusing the facts placed on record, we find that there was reasonable cause for the and both the app

The order continues below.

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