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“levy of penalty”

PenaltySection 271Section 2715,057 judgments

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 45/PUN/2026[2020-21]Status: DisposedITAT Pune26 Mar 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

condone the delay in filing of the appeal and decide the issue on merit. Following similar reasonings we restore the issue of levy of penalty u/s 270A of the Act also to the file of the Ld. CIT(A) / NFAC with a direction to condone the delay in filing ... levied by the Assessing Officer by observing as under: 14. Aggrieved with such order of the Ld. CIT(A) / NFAC in confirming the levy of penalty, the assessee is in appeal before the Tribunal by raising the following grounds: Each ground is taken without prejudice to each other

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 44/PUN/2026[2022-23]Status: DisposedITAT Pune26 Mar 2026AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

condone the delay in filing of the appeal and decide the issue on merit. Following similar reasonings we restore the issue of levy of penalty u/s 270A of the Act also to the file of the Ld. CIT(A) / NFAC with a direction to condone the delay in filing ... levied by the Assessing Officer by observing as under: 14. Aggrieved with such order of the Ld. CIT(A) / NFAC in confirming the levy of penalty, the assessee is in appeal before the Tribunal by raising the following grounds: Each ground is taken without prejudice to each other

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 43/PUN/2026[2022-23]Status: DisposedITAT Pune26 Mar 2026AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

condone the delay in filing of the appeal and decide the issue on merit. Following similar reasonings we restore the issue of levy of penalty u/s 270A of the Act also to the file of the Ld. CIT(A) / NFAC with a direction to condone the delay in filing ... levied by the Assessing Officer by observing as under: 14. Aggrieved with such order of the Ld. CIT(A) / NFAC in confirming the levy of penalty, the assessee is in appeal before the Tribunal by raising the following grounds: Each ground is taken without prejudice to each other

BABUBHAI GANGABHAI BAGUL,SURAT vs. ITO, WARD-1, NAVSARI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1352/SRT/2025[2010-11]Status: DisposedITAT Surat23 Mar 2026AY 2010-11

Bench: Smt. Annapurna Gupta

For Appellant: Respondent byFor Respondent: Shri Ajay Uke, Sr. DR
Section 250Section 271(1)(c)

NFAC”), Delhi order dated 11.11.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) confirming the levy of penalty u/s 271(1)(c) of the Act and relates to Assessment Year (A.Y.) 2010-11. 2. At the outset, itself Ld. Counsel ... assessee pointed out that the quantum appeal of the assessee, the additions made in which were the basis for the levy of penalty, has been restored back by the ITAT to the AO for adjudication afresh in ITA No. 389/Srt/2025 vide its order dated 15.12.2025. copy of the order

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7844/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the\nvery purpose of search/survey operations as they fail\nto bring the undisclosed income to tax in a\nsustainable manner leave alone levy of penalty or\nlaunching of prosecution. Further such actions show\nthe department as a whole and officers concerned in\npoor light.\nI am further directed

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7843/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the\nvery purpose of search/survey operations as they fail\nto bring the undisclosed income to tax in a\nsustainable manner leave alone levy of penalty or\nlaunching of prosecution. Further such actions show\nthe department as a whole and officers concerned in\npoor light.\nI am further directed

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the very purpose of search/survey operations as they fail to bring the undisclosed income to tax in a sustainable manner leave alone levy of penalty or launching of prosecution. Further such actions show the department as a whole and officers concerned in poor light. I am further directed

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the\nvery purpose of search/survey operations as they fail\nto bring the undisclosed income to tax in a\nsustainable manner leave alone levy of penalty or\nlaunching of prosecution. Further such actions show\nthe department as a whole and officers concerned in\npoor light.\nI am further directed

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the very purpose of search/survey operations as they fail to bring the undisclosed income to tax in a sustainable manner leave alone levy of penalty or launching of prosecution. Further such actions show the department as a whole and officers concerned in poor light. I am further directed

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7839/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the\nvery purpose of search/survey operations as they fail\nto bring the undisclosed income to tax in a\nsustainable manner leave alone levy of penalty or\nlaunching of prosecution. Further such actions show\nthe department as a whole and officers concerned in\npoor light.\nI am further directed

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19
For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the\nvery purpose of search/survey operations as they fail\nto bring the undisclosed income to tax in a\nsustainable manner leave alone levy of penalty or\nlaunching of prosecution. Further such actions show\nthe department as a whole and officers concerned in\npoor light.\nI am further directed

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the very purpose of search/survey operations as they fail to bring the undisclosed income to tax in a sustainable manner leave alone levy of penalty or launching of prosecution. Further such actions show the department as a whole and officers concerned in poor light. I am further directed

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the\nvery purpose of search/survey operations as they fail\nto bring the undisclosed income to tax in a\nsustainable manner leave alone levy of penalty or\nlaunching of prosecution. Further such actions show\nthe department as a whole and officers concerned in\npoor light.\nI am further directed

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-05, DELHI

ITA 5519/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the\nvery purpose of search/survey operations as they fail\nto bring the undisclosed income to tax in a\nsustainable manner leave alone levy of penalty or\nlaunching of prosecution. Further such actions show\nthe department as a whole and officers concerned in\npoor light.\nI am further directed

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

ITA 5518/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the\nvery purpose of search/survey operations as they fail\nto bring the undisclosed income to tax in a\nsustainable manner leave alone levy of penalty or\nlaunching of prosecution. Further such actions show\nthe department as a whole and officers concerned in\npoor light.\nI am further directed

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the\nvery purpose of search/survey operations as they fail\nto bring the undisclosed income to tax in a\nsustainable manner leave alone levy of penalty or\nlaunching of prosecution. Further such actions show\nthe department as a whole and officers concerned in\npoor light.\nI am further directed

VESTIGE MARKETING PVT LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

ITA 5516/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the\nvery purpose of search/survey operations as they fail\nto bring the undisclosed income to tax in a\nsustainable manner leave alone levy of penalty or\nlaunching of prosecution. Further such actions show\nthe department as a whole and officers concerned in\npoor light.\nI am further directed

VESTIGE MARKETING PVT. LTD.,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

ITA 5515/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

defeat the\nvery purpose of search/survey operations as they fail\nto bring the undisclosed income to tax in a\nsustainable manner leave alone levy of penalty or\nlaunching of prosecution. Further such actions show\nthe department as a whole and officers concerned in\npoor light.\nI am further directed

BHANUSHANKAR KASALSHIBHAI DAVE,SURAT vs. ITO, WARD-3(2)(6), SURAT

In the result, the appeal of the assessee is allowed

ITA 1331/SRT/2025[2012-13]Status: DisposedITAT Surat19 Mar 2026AY 2012-13
For Appellant: \nShri Mehul Shah, ARFor Respondent: \nShri Ajay Uke, Sr. DR
Section 271(1)(c)

Appeals),\nNational Faceless Appeal Centre (hereinafter referred to as\n“NFAC”), Delhi (hereinafter referred to as “CIT(A)") dated\n14.11.2025 confirming the levy of penalty under Section\n271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as\n\"Act\") for concealing the particulars of income and relates ... stood deleted by the ITAT, there\nremains no case of concealment / furnishing of inaccurate\nparticulars of income so as to attract any levy of penalty. The\nPenalty levied, therefore, in the present case amounting to\nRs.8,39,438/- having no legs to stand upon is directed to be\ndeleted

MOHD. ASLAM,DELHI vs. ACIT, RANGE-63 , DELHI

ITA 6588/DEL/2025[2017-18]Status: DisposedITAT Delhi18 Mar 2026AY 2017-18

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2017-18 Vs Mohd. Aslam Acit, Range -63 Delhi 1493/94 Gali Chule Wali, Sadar Bazar Sadar, Delhi 110006 Pan No. Aaopa5946M (Appellant) (Respondent)

Section 269SSection 271DSection 274

satisfaction if any has ever been recorded by the Assessing Officer prior to recommend the case to the Addl. CIT for the levy of penalty u/s 271D of the Income Tax Act,1961 vide letter dated 26-04-2019. 3.That the penalty order passed by the Assessing officer u/s 271D ... penalty proceedings was initiated by issuing notice u/s 274 read with section 271D of the Act on 01-05-2019. The Assessing officer levied the penalty of Rs.4,10,000/-u/s 271D of the Act. According to AO the assessee had executed the sale deed through GPA which was executed

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