← All Phrases

“Section 272(1)(c)”

Section References (mined)Section 272Section 272(1)(c)4 judgments

SAGAR DEVELOPERS,PUNE vs. ACIT CIRCLE 3, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2657/PUN/2025[2015-16]Status: DisposedITAT Pune10 Feb 2026AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2657/Pun/2025 िनधा"रण वष" / Assessment Year : 2015-16 Sagar Developers, Vs. Acit, Circle-3, Pune. S. No.27/22, Puneet Yash Arcade Dhanukar Colony, Kothrud, Pune- 411038. Pan : Aasfs3658Q Appellant Respondent Assessee By : Shri H. G. Sharma Revenue By : Shri M. M. Chate Date Of Hearing : 23.12.2025 Date Of Pronouncement : 10.02.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.09.2025 Passed U/S 271(1)(C) Of The It Act By Ld. Cit(A), Delhi-31 [‘Ld. Cit(A)’] For The Assessment Year 2015-16. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “On The Facts & In The Circumstances Of The Case & In Law- 1. The Ld. Cit (A) Erred In Confirming The Order Of Acit, Circle-3, Pune To The Extent Of Levy Of Penalty U/S 272(1)(C) Amounting To Rs. 3,45,81,680/- Being Income Offered During The Course Of Survey & Shown In Itr Filed Post The Survey Proceedings.

For Appellant: Shri H. G. SharmaFor Respondent: Shri M. M. Chate
Section 133ASection 143(3)Section 271(1)(c)Section 272(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE

NTT DATA GLOBAL DELIVERY SERVICES PVT LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

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

ITA 2062/BANG/2017[2013-14]Status: DisposedITAT Bangalore18 Dec 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, CAFor Respondent: Dr. Divya K.J – CIT

assessee’s appeal pertain to levy of interest under section 234B of the Act and initiation of penalty proceeding under section 272(1)(c) of the Act. The issues raised in these grounds are either consequential or premature to decide. Hence, we dismiss the same as infructuous

NTT DATA GLOBAL DELIVERY SERVICES PVT LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1), BANGALORE

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

ITA 1720/BANG/2017[2013-14]Status: DisposedITAT Bangalore18 Dec 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, CAFor Respondent: Dr. Divya K.J – CIT

assessee’s appeal pertain to levy of interest under section 234B of the Act and initiation of penalty proceeding under section 272(1)(c) of the Act. The issues raised in these grounds are either consequential or premature to decide. Hence, we dismiss the same as infructuous

DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. RASHTROTTHANA PARISHAT, BENGALURU

In the result, the appeal filed by the Revenue is allowed

ITA 1666/BANG/2024[2017-18]Status: HeardITAT Bangalore30 Dec 2024AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

For Appellant: Ms. Neera Malhotra CIT-D.RFor Respondent: Sri Prakash Shridhar Hegde, CA
Section 11Section 11(6)Section 250Section 270ASection 274

sight of in Dilip N. Shroff’s case (supra). Dcit(E), Circle-1, Bengaluru Page 22 of 24 25. The Explanations appended to section 272(1)(c) of the Income-tax Act entirely indicates the element of strict liability on the assessee for concealment or for giving inaccurate particulars while