Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. ADIT

115 TTJ 419Income Tax Appellate Tribunal2008#267 most cited

What is Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. ADIT authority for?

Penalty under Section 272A(1)(d) for non-compliance with a notice issued under Section 142(1) is not leviable when the assessee demonstrates a reasonable cause for such non-compliance. The decision defines what constitutes 'reasonable cause' in this context.

292

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2016 to 2026.

Also referred to as

Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust · 115 TTJ 419 · Section 272A(1)(d) penalty · Section 142(1) notice · non-compliance penalty · reasonable cause · deletion of penalty · cancellation of penalty · sustainability of penalty · Delhi Tribunal

Sections most often in play

Section 115BSection 139(1)Section 142(1)Section 143(3)Section 144Section 14ASection 156Section 250

Issues it is cited on

section 272a(1)section 271(l)(b)section 272section 272asection 272a(1)(d)section 271(1)(b)section 254(1)section 274section 254levy of penaltyfinal assessment ordersection 271(1)

Judgments citing Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v. ADIT

Shri Deepak Rambhau Asai (HUF), Bhopal vs. The ITO-2(1), Bhopal

In the result, all the 28 appeals of the assessee

ITA 810/IND/2016[2009-10]Status: DisposedITAT Indore16 May 2018AY 2009-10

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Bleita Nos. 798 To 804/Ind/2016 A.Ys. 2004-05 To & 2010-11

Section 142(1)Section 143(2)Section 271(1)(b)Section 271oSection 274

…(1)(b) of the Act was not exigible. In support of his submission, the learned counsel for the assessee referred to and relied upon the judgments in the cases of Akhil Bhartiya Prathmik Shmshak Sangh; Rambhau Ghanshyam Asai & others ITA 798 to 804/Ind/2016 115 TTJ 419 (Del); Hemant Soni and others; ITA Nos. 361 to 1367/Ind/2016, etc.; (Trib. Indore) and Vineet Chauhan and others ITA Nos. 1061 to 1181/Ind/2016. 9. On the other hand, the learned DR vehemently argued supporting the orders of the authorities below. 10. We have heard both the sides and have gone through the orders of the authorities below and…

Shri Deepak Rambhau Asai (HUF), Bhopal vs. The ITO-2(1), Bhopal

In the result, all the 28 appeals of the assessee

ITA 809/IND/2016[2008-09]Status: DisposedITAT Indore16 May 2018AY 2008-09

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Bleita Nos. 798 To 804/Ind/2016 A.Ys. 2004-05 To & 2010-11

Section 142(1)Section 143(2)Section 271(1)(b)Section 271oSection 274

…(1)(b) of the Act was not exigible. In support of his submission, the learned counsel for the assessee referred to and relied upon the judgments in the cases of Akhil Bhartiya Prathmik Shmshak Sangh; Rambhau Ghanshyam Asai & others ITA 798 to 804/Ind/2016 115 TTJ 419 (Del); Hemant Soni and others; ITA Nos. 361 to 1367/Ind/2016, etc.; (Trib. Indore) and Vineet Chauhan and others ITA Nos. 1061 to 1181/Ind/2016. 9. On the other hand, the learned DR vehemently argued supporting the orders of the authorities below. 10. We have heard both the sides and have gone through the orders of the authorities below and…

Shri Deepak Rambhau Asai (HUF), Bhopal vs. The ITO-2(1), Bhopal

In the result, all the 28 appeals of the assessee

ITA 808/IND/2016[2007-08]Status: DisposedITAT Indore16 May 2018AY 2007-08

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Bleita Nos. 798 To 804/Ind/2016 A.Ys. 2004-05 To & 2010-11

Section 142(1)Section 143(2)Section 271(1)(b)Section 271oSection 274

…(1)(b) of the Act was not exigible. In support of his submission, the learned counsel for the assessee referred to and relied upon the judgments in the cases of Akhil Bhartiya Prathmik Shmshak Sangh; Rambhau Ghanshyam Asai & others ITA 798 to 804/Ind/2016 115 TTJ 419 (Del); Hemant Soni and others; ITA Nos. 361 to 1367/Ind/2016, etc.; (Trib. Indore) and Vineet Chauhan and others ITA Nos. 1061 to 1181/Ind/2016. 9. On the other hand, the learned DR vehemently argued supporting the orders of the authorities below. 10. We have heard both the sides and have gone through the orders of the authorities below and…

Shri Deepak Rambhau Asai (HUF), Bhopal vs. The ITO-2(1), Bhopal

In the result, all the 28 appeals of the assessee

ITA 807/IND/2016[2006-07]Status: DisposedITAT Indore16 May 2018AY 2006-07

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Bleita Nos. 798 To 804/Ind/2016 A.Ys. 2004-05 To & 2010-11

Section 142(1)Section 143(2)Section 271(1)(b)Section 271oSection 274

…(1)(b) of the Act was not exigible. In support of his submission, the learned counsel for the assessee referred to and relied upon the judgments in the cases of Akhil Bhartiya Prathmik Shmshak Sangh; Rambhau Ghanshyam Asai & others ITA 798 to 804/Ind/2016 115 TTJ 419 (Del); Hemant Soni and others; ITA Nos. 361 to 1367/Ind/2016, etc.; (Trib. Indore) and Vineet Chauhan and others ITA Nos. 1061 to 1181/Ind/2016. 9. On the other hand, the learned DR vehemently argued supporting the orders of the authorities below. 10. We have heard both the sides and have gone through the orders of the authorities below and…

Shri Deepak Rambhau Asai (HUF), Bhopal vs. The ITO-2(1), Bhopal

In the result, all the 28 appeals of the assessee

ITA 806/IND/2016[2005-06]Status: DisposedITAT Indore16 May 2018AY 2005-06

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Bleita Nos. 798 To 804/Ind/2016 A.Ys. 2004-05 To & 2010-11

Section 142(1)Section 143(2)Section 271(1)(b)Section 271oSection 274

…(1)(b) of the Act was not exigible. In support of his submission, the learned counsel for the assessee referred to and relied upon the judgments in the cases of Akhil Bhartiya Prathmik Shmshak Sangh; Rambhau Ghanshyam Asai & others ITA 798 to 804/Ind/2016 115 TTJ 419 (Del); Hemant Soni and others; ITA Nos. 361 to 1367/Ind/2016, etc.; (Trib. Indore) and Vineet Chauhan and others ITA Nos. 1061 to 1181/Ind/2016. 9. On the other hand, the learned DR vehemently argued supporting the orders of the authorities below. 10. We have heard both the sides and have gone through the orders of the authorities below and…

Shri Deepak Rambhau Asai (HUF), Bhopal vs. The ITO-2(1), Bhopal

In the result, all the 28 appeals of the assessee

ITA 805/IND/2016[2004-05]Status: DisposedITAT Indore16 May 2018AY 2004-05

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Bleita Nos. 798 To 804/Ind/2016 A.Ys. 2004-05 To & 2010-11

Section 142(1)Section 143(2)Section 271(1)(b)Section 271oSection 274

…(1)(b) of the Act was not exigible. In support of his submission, the learned counsel for the assessee referred to and relied upon the judgments in the cases of Akhil Bhartiya Prathmik Shmshak Sangh; Rambhau Ghanshyam Asai & others ITA 798 to 804/Ind/2016 115 TTJ 419 (Del); Hemant Soni and others; ITA Nos. 361 to 1367/Ind/2016, etc.; (Trib. Indore) and Vineet Chauhan and others ITA Nos. 1061 to 1181/Ind/2016. 9. On the other hand, the learned DR vehemently argued supporting the orders of the authorities below. 10. We have heard both the sides and have gone through the orders of the authorities below and…

Shri Rambhau Ghanshyam Asai (HUF), Bhopal vs. The ITO-2(1), Bhopal

In the result, all the 28 appeals of the assessee

ITA 799/IND/2016[2005-06]Status: DisposedITAT Indore16 May 2018AY 2005-06

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Bleita Nos. 798 To 804/Ind/2016 A.Ys. 2004-05 To & 2010-11

Section 142(1)Section 143(2)Section 271(1)(b)Section 271oSection 274

…(1)(b) of the Act was not exigible. In support of his submission, the learned counsel for the assessee referred to and relied upon the judgments in the cases of Akhil Bhartiya Prathmik Shmshak Sangh; Rambhau Ghanshyam Asai & others ITA 798 to 804/Ind/2016 115 TTJ 419 (Del); Hemant Soni and others; ITA Nos. 361 to 1367/Ind/2016, etc.; (Trib. Indore) and Vineet Chauhan and others ITA Nos. 1061 to 1181/Ind/2016. 9. On the other hand, the learned DR vehemently argued supporting the orders of the authorities below. 10. We have heard both the sides and have gone through the orders of the authorities below and…

Shri Rambhau Ghanshyam Asai (HUF), Bhopal vs. The ITO-2(1), Bhopal

In the result, all the 28 appeals of the assessee

ITA 798/IND/2016[2004-05]Status: DisposedITAT Indore16 May 2018AY 2004-05

Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Bleita Nos. 798 To 804/Ind/2016 A.Ys. 2004-05 To & 2010-11

Section 142(1)Section 143(2)Section 271(1)(b)Section 271oSection 274

…(1)(b) of the Act was not exigible. In support of his submission, the learned counsel for the assessee referred to and relied upon the judgments in the cases of Akhil Bhartiya Prathmik Shmshak Sangh; Rambhau Ghanshyam Asai & others ITA 798 to 804/Ind/2016 115 TTJ 419 (Del); Hemant Soni and others; ITA Nos. 361 to 1367/Ind/2016, etc.; (Trib. Indore) and Vineet Chauhan and others ITA Nos. 1061 to 1181/Ind/2016. 9. On the other hand, the learned DR vehemently argued supporting the orders of the authorities below. 10. We have heard both the sides and have gone through the orders of the authorities below and…

P.C. Pantulu, Hyderabad vs. DCIT, Circle-1(2), Hyderabad

In the result, the appeal of assessee is allowed

ITA 276/HYD/2017[2002-03]Status: DisposedITAT Hyderabad11 Apr 2018AY 2002-03

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Smt. U. Minichandran, DR
Section 143(2)Section 143(3)Section 144Section 271(1)(b)

…’ and the defaults committed earlier were ignored by the AO. He relied on the Co-ordinate Bench decisions in the case of Gloubs Infocom Limited Vs. DCIT in ITA No. 738/Del/2014, dt. 29-06- 2016 and Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust Vs. ACIT [115 TTJ 419] (Delhi). :- 3 -: 5. Ld.DR, however, supported the orders of AO and CIT(A) and submitted that assessee has not complied with the notices and even to the show cause notice. 6. We have considered the rival contentions and perused the documents placed on record along with case law relied upon. It is true that assessee has physical disability, rest…

M/S Shiva Lokenath Rice Mill (P) Ltd., Dakshin Dinajpur vs. DCIT, CC-Xxvii, Kolkata

In the result, all the appeals (ITA Nos

ITA 813/KOL/2016[2006-07]Status: DisposedITAT Kolkata12 Jan 2018AY 2006-07

Bench: : Shri M. Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri Subash Agarwal, Advocate, ld.ARFor Respondent: Shri A.K. Tiwari, CIT, ld.DR
Section 132(1)Section 133ASection 142Section 142(1)Section 143(3)Section 144Section 153ASection 271(1)Section 271(1)(b)

…ue on similar set of facts and circumstances has already been disposed by reversing the orders of the authorities below in favour of assessee, by following the orders of ITAT Delhi in the case of Akhil Bhartiya Praathmik Shishak Sangh Bhawan Trust reported in 115 TTJ 419 (Del) and the Hon’ble Apex Court in the case of Hindustan Steel ITA Nos. 813 to 819/Kol/16 4 M/s. Shiva Lokenath Rice Mill (P) Ltd. reported in 83 ITR 26 (SC). Relevant finding of the order dt: 31-10- 2017 in the case of supra is reproduced herein below for better understanding:- 7. The ld. AR before us submitted that all the queries raised b…

Akshay Commercial Pvt. Ltd., Delhi vs. ITO, New Delhi

In the result, appeals of the assessee are allowed

ITA 4145/DEL/2016[2006-07]Status: DisposedITAT Delhi26 Oct 2017AY 2006-07

Bench: Shri N.K. Saini & Before Ms. Suchitra Kamble

For Appellant: Sh. Hiren Mehta, AdvocateFor Respondent: Sh. B. Raman Janeyulu, Sr. DR
Section 132Section 139(2)Section 142(1)Section 143(1)Section 143(3)Section 144Section 153Section 271(1)(b)

…he case, to uphold the order of Assessing Officer in levying the penalty of Rs. 10,000/- u/s 271(1)(b) of the I.T. Act, ignoring the contention of the appellant that as per settled position of law in Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. ADIT 115 TTJ 419 (Del), penalty u/s 271(1)(b) was not justified where the assessment order was passed u/s 143(3) and not u/s 144. iii. That appellant craves leaves to add, alter and modify any of the grounds during the course of appellate proceedings.” 2. From the above grounds, it is gathered that grievance of the assessee in all these appeals relates to the su…

Akshay Commercial Pvt. Ltd., Delhi vs. ITO, New Delhi

In the result, appeals of the assessee are allowed

ITA 4151/DEL/2016[2006-07]Status: DisposedITAT Delhi26 Oct 2017AY 2006-07

Bench: Shri N.K. Saini & Before Ms. Suchitra Kamble

For Appellant: Sh. Hiren Mehta, AdvocateFor Respondent: Sh. B. Raman Janeyulu, Sr. DR
Section 132Section 139(2)Section 142(1)Section 143(1)Section 143(3)Section 144Section 153Section 271(1)(b)

…he case, to uphold the order of Assessing Officer in levying the penalty of Rs. 10,000/- u/s 271(1)(b) of the I.T. Act, ignoring the contention of the appellant that as per settled position of law in Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. ADIT 115 TTJ 419 (Del), penalty u/s 271(1)(b) was not justified where the assessment order was passed u/s 143(3) and not u/s 144. iii. That appellant craves leaves to add, alter and modify any of the grounds during the course of appellate proceedings.” 2. From the above grounds, it is gathered that grievance of the assessee in all these appeals relates to the su…

Sh. Sanjay Dalmia, New Delhi vs. DCIT, New Delhi

In the result all the appeal filed by the assessee are dismissed

ITA 3795/DEL/2014[2006-07]Status: DisposedITAT Delhi05 Oct 2017AY 2006-07

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri Vinod Kumar Bindal, AdvFor Respondent: Shri SS Rana, CIT DR
Section 132Section 142(1)Section 153ASection 271Section 271(1)(b)

…is means that the AO has ignored the alleged default committed earlier and the information desired by the said notice did not have any bearing on the information relied in the assessment made. It was held in Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust 115 TTJ 419 (copy placed in paper book) that ITA No. 3795 to 3801/Del/2014 (Assessment Year: 2006-07 to 2012-13 Sanjay Dalmia, Vs DCIT ―2.5 We also find that finally the order was passed under s. 143(3) and not under s. 144 of the Act. This means that subsequent compliance in the assessment proceedings was considered as good compliance and the defaults comm…

Glenasia Commodities Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee are allowed

ITA 589/DEL/2015[2005-06]Status: DisposedITAT Delhi03 Oct 2017AY 2005-06

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 132(1)Section 142(1)Section 153ASection 271(1)(b)

…also not be ruled out. Moreover, the assessment orders in the present cases have been passed by the AO u/s. 153A read with section 143(3) and therefore, in view of the decision relied by assessee in case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust, 115 TTJ 419, no penalty u/s. 271(1)(b) can be sustained. The relevant findings read as under : “We also find that the finally the order was passed under s. 143(3) and not under s. 144 of the Act. This means that subsequent compliances in the assessment proceedings was considered as good compliance and the defaults committed earlier were ignored by the AO. Th…

Carreen Builders & Developers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5737/DEL/2015[2012-13]Status: DisposedITAT Delhi20 Sept 2017AY 2012-13

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Shri R.S. Singhvi, CAFor Respondent: None
Section 143(3)Section 144Section 271(1)Section 271(1)(b)

…ssessee. Our attention was also drawn to page 1 and 2 of the penalty order dated 14.1.2015 wherein the assessee’s reply to the penalty notice issued on 9.1.2015 has been reproduced. It was also submitted that the assessment was completed u/s 143(3) of vs ACIT 115 TTJ 419 (Del) for the proposition that when the order is finally passed u/s 143(3) of the Act and not u/s 144 of the Act, it would mean that subsequent compliance in the assessment proceedings was considered as good compliance and the defaults committed earlier were ignored by the Assessing Officer. Reliance was also placed on another order of the I…

Sh Praveen Sawhney, New Delhi vs. ACIT, New Delhi

In the result, all the appeals filed by the assessee for the aforementioned assessment years are allowed

ITA 4039/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Apr 2017AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri F.R. Meena, Sr. DR
Section 132(1)Section 142(1)Section 143(3)Section 153ASection 271(1)(b)

…ITA Nos. 4039, 4040, 4041 & 4042/Del./2014 Assessment Years: 2006-07, 2007-08, 2008-09 & 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “F” BENCH NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 4039, 4040, 4041 & 4042/Del./2014 Assessment Years: 2006-07, 2007-08, 2008-09 & 2009-10 Praveen Sawhney Vs. ACIT C/o RRA Taxindia, D-28, Central Circle-2, South Extension Part-1, New Delhi New Delhi (Applicant) (Respondent) (PAN: ABOPS1461Q) Assessee by: Shri Somil Aggarwal, Advocate Shri Dr. Rakesh Gupta, Advocate Revenue by: Shri F.R. Meena, Sr. DR Date of he…

Shyam Sunder Jindal, New Delhi vs. ACIT, New Delhi

In the result both the appeals of the assessee are allowed

ITA 6425/DEL/2015[2006-07]Status: DisposedITAT Delhi28 Feb 2017AY 2006-07

Bench: Shri N.K. Saini & Smt. Beena A Pillai & Assessment Year:- 2006-07 Sh. Shyam Sunder Jindal Vs. Acit, Central Circle 30 12 A, Green Avenue New Delhi Sector D, Pocket 3 Vasant Kunj New Delhi 110 070 Pan: Aagpj 0184 N

For Appellant: Shri Rupesh Jain, AdvFor Respondent: Sh. A.K.Sharma, Sr. D.R
Section 132Section 139Section 142(1)Section 271Section 271(1)(b)Section 274

…v Rampur Engineering Co. Limited (2009) 309 ITR 143 (HC - Delhi) • Commissioner of Income-tax v Ram Commercial Enterprises Limited (2002) 246 ITR 548 (HC - Delhi) • Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust v Assistant Director of Income tax (2008) 115 TTJ 419 (ITAT - Delhi) A.Y. 2006-07 Sh. Shyam Sunder Jindal, New Delhi • Assistant Commissioner of Income tax v K K Mansinghka (ITA No. 9207/ Bom. / 1990) (ITAT - Mumbai) • Parmeshwari Textiles v income-tax officer(2005) 146 Taxman 38 (Mag.) (ITAT- Jodhpur) (III) ) Arguments on Grounds of Appeal No. 4 4.1 It is pertinent to note that the learned assessi…

Dalas Biotech Ltd., Alwar vs. ACIT, Alwar

In the result, appeal of the assessee is allowed

ITA 740/JPR/2015[2010-11]Status: DisposedITAT Jaipur07 Feb 2017AY 2010-11
For Appellant: NoneFor Respondent: Shri Shailendra Sharma
Section 143(3)Section 271(1)(b)Section 274

…terial supporting the orders of the authorities 3 M/s. Dalas Biotech Ltd. below. Under these facts, considering the judgment relied on by the assessee in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bjhawan Trust vs. Assistant Director of Income Tax, 115 TTJ 419 (Del.) and the orders of the Coordinate Bench in the case of M/s. Zunzubhai P. Patel, Surat vs. AO in ITA No. 3194/Ahd/2009 dated 13.05.2011 and also order of ld. CIT (A) dated 18.08.2015 on similar issue, we set aside the order of ld. CIT (A) and direct the AO to delete the penalty. 5. In the result, appeal of the assessee is allowed. Order…

M/S Ma Bhagwati Sugar Mill Ltd., Bhopal vs. The DCIT Central-1, Bhopal

The appeals of the assessees are allowed

ITA 1483/IND/2016[2011-12]Status: DisposedITAT Indore18 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri O.P. Meenaआ.अ.सं./ I.T.A. Nos.1466 To 1472/Ind/2016 1 To 7 "नधा"रण वष" /A.Ys. : 2008-09 To 2014-15 8 To 14 आ.अ.सं./ I.T.A. Nos.1473 To 1479/Ind/2016 "नधा"रण वष" /A.Ys. : 2008-09 To 2014-15 15 To 21 आ.अ.सं./ I.T.A. Nos.1480 To 1486/Ind/2016 "नधा"रण वष" /A.Ys. : 2008-09 To 2014-15 22 To 28 आ.अ.सं./ I.T.A. Nos.1487 To 1493/Ind/2016 "नधा"रण वष" /A.Ys. : 2008-09 To 2014-15 आ.अ.सं./ I.T.A. Nos.1494 To 1498/Ind/2016 29 To 33 "नधा"रण वष" /A.Ys. : 2010-11 To 2014-15 34 To 37 आ.अ.सं./ I.T.A. Nos.1499 To 1502/Ind/2016 "नधा"रण वष" /A.Ys. : 2011-12 To 2014-15 आ.अ.सं./ I.T.A. Nos.1503 To 1508/Ind/2016 38 To 43 "नधा"रण वष" /A.Ys. : 2009-10 To 2014-15 44 To 46 आ.अ.सं./ I.T.A. Nos.1509 To 1511/Ind/2016 "नधा"रण वष" /A.Ys. : 2012-13 To 2014-15 47 To 48 आ.अ.सं./ I.T.A. Nos.1512 To 1513/Ind/2016 "नधा"रण वष" /A.Ys. : 2013-14 To 2014-15

Section 142(1)Section 271(1)(b)

…counsel for the assessee submitted that it is held by the Delhi Bench Ma Bhagwati Power P. Ltd. 5 I.T.A. Nos. 1466 to 1513 of 2016 of the Tribunal in the case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. Assistant Director of Income Tax; (2008) 115 TTJ 419(Del) that where the assessee had not complied with notice u/s 142(1) but assessment order was passed u/s 143(3) and not u/s 144, that meant that subsequent compliance in assessment proceedings was considered as good compliance and defaults committed earlier were ignored be Assessing Officer and therefore, levy of penalty u/s 271(1)(b) was not j…

M/S Ma Bhagwati Sugar Mill Ltd., Bhopal vs. The DCIT Central-1, Bhopal

The appeals of the assessees are allowed

ITA 1482/IND/2016[2010-11]Status: DisposedITAT Indore18 Jan 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meenaआ.अ.सं./ I.T.A. Nos.1466 To 1472/Ind/2016 1 To 7 "नधा"रण वष" /A.Ys. : 2008-09 To 2014-15 8 To 14 आ.अ.सं./ I.T.A. Nos.1473 To 1479/Ind/2016 "नधा"रण वष" /A.Ys. : 2008-09 To 2014-15 15 To 21 आ.अ.सं./ I.T.A. Nos.1480 To 1486/Ind/2016 "नधा"रण वष" /A.Ys. : 2008-09 To 2014-15 22 To 28 आ.अ.सं./ I.T.A. Nos.1487 To 1493/Ind/2016 "नधा"रण वष" /A.Ys. : 2008-09 To 2014-15 आ.अ.सं./ I.T.A. Nos.1494 To 1498/Ind/2016 29 To 33 "नधा"रण वष" /A.Ys. : 2010-11 To 2014-15 34 To 37 आ.अ.सं./ I.T.A. Nos.1499 To 1502/Ind/2016 "नधा"रण वष" /A.Ys. : 2011-12 To 2014-15 आ.अ.सं./ I.T.A. Nos.1503 To 1508/Ind/2016 38 To 43 "नधा"रण वष" /A.Ys. : 2009-10 To 2014-15 44 To 46 आ.अ.सं./ I.T.A. Nos.1509 To 1511/Ind/2016 "नधा"रण वष" /A.Ys. : 2012-13 To 2014-15 47 To 48 आ.अ.सं./ I.T.A. Nos.1512 To 1513/Ind/2016 "नधा"रण वष" /A.Ys. : 2013-14 To 2014-15

Section 142(1)Section 271(1)(b)

…counsel for the assessee submitted that it is held by the Delhi Bench Ma Bhagwati Power P. Ltd. 5 I.T.A. Nos. 1466 to 1513 of 2016 of the Tribunal in the case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. Assistant Director of Income Tax; (2008) 115 TTJ 419(Del) that where the assessee had not complied with notice u/s 142(1) but assessment order was passed u/s 143(3) and not u/s 144, that meant that subsequent compliance in assessment proceedings was considered as good compliance and defaults committed earlier were ignored be Assessing Officer and therefore, levy of penalty u/s 271(1)(b) was not j…