State Bank of India v. ACIT

101 Taxmann.com 61Reported decision2019#2686 most cited

What is State Bank of India v. ACIT authority for?

Penalty levied under Section 271C of the Income Tax Act must be deleted if the assessee demonstrates reasonable cause for the default.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2020.

Also referred to as

State Bank of India v ACIT · 101 Taxmann.com 61 · Section 271C · penalty deletion · reasonable cause · ITAT Jaipur · Income Tax Act penalty · tax penalty deletion

Judgments citing State Bank of India v. ACIT

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

In the result, all the five appeals filed by the assessee are allowed for statistical purposes

ITA 534/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Jul 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Dheeraj M., CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 10(5)Section 271CSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 532 to 536/Bang/2019 Assessment Years : 2011-12 to 2013-14 M/s. Syndicate Bank, Banashankari II Stage The Additional Branch, Commissioner of No. 507, 9th Main, Vs. Income-tax (TDS), Banashankari II Stage, Range – 3, Bangalore – 560 070. Bangalore. PAN: AACCS4699E APPELLANT RESPONDENT Assessee by : Shri Dheeraj M., CA Revenue by : Dr. P.V. Pradeep Kumar, Addl. CIT (DR) Date of hearing : 04.07.2019 Date of Pronouncement : 12.07.2019 O R D E R Per Shri A…

M/S Syndicate Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

In the result, all the five appeals filed by the assessee are allowed for statistical purposes

ITA 533/BANG/2019[2011-12]Status: DisposedITAT Bangalore12 Jul 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Dheeraj M., CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 10(5)Section 271CSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 532 to 536/Bang/2019 Assessment Years : 2011-12 to 2013-14 M/s. Syndicate Bank, Banashankari II Stage The Additional Branch, Commissioner of No. 507, 9th Main, Vs. Income-tax (TDS), Banashankari II Stage, Range – 3, Bangalore – 560 070. Bangalore. PAN: AACCS4699E APPELLANT RESPONDENT Assessee by : Shri Dheeraj M., CA Revenue by : Dr. P.V. Pradeep Kumar, Addl. CIT (DR) Date of hearing : 04.07.2019 Date of Pronouncement : 12.07.2019 O R D E R Per Shri A…

M/S Syndictae Bank, Bangalore vs. Additional Commissioner of Income Tax (TDS) Range-3, Bangalore

In the result, all the five appeals filed by the assessee are allowed for statistical purposes

ITA 532/BANG/2019[2011-12]Status: DisposedITAT Bangalore12 Jul 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Dheeraj M., CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 10(5)Section 271CSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 532 to 536/Bang/2019 Assessment Years : 2011-12 to 2013-14 M/s. Syndicate Bank, Banashankari II Stage The Additional Branch, Commissioner of No. 507, 9th Main, Vs. Income-tax (TDS), Banashankari II Stage, Range – 3, Bangalore – 560 070. Bangalore. PAN: AACCS4699E APPELLANT RESPONDENT Assessee by : Shri Dheeraj M., CA Revenue by : Dr. P.V. Pradeep Kumar, Addl. CIT (DR) Date of hearing : 04.07.2019 Date of Pronouncement : 12.07.2019 O R D E R Per Shri A…