“Section 271(1)(a)(i)”

Section References (mined)Section 271Section 271(1)(a)(i)5 judgments

RADHESHYAM AGARWAL,BHOPAL vs. THE PCIT, CENTRAL, BHOPAL , BHOPAL

ITA 417/IND/2025[2018-19]Status: DisposedITAT Indore16 Jan 2026AY 2018-19

Section 133ASection 143(2)Section 147Section 148Section 148ASection 253Section 263

Tribunal was right in\nrevoking the order of the Addl. Commissioner in so far as it\npertains to the question of penalties under sections 271(1)(a) and\n273(b). Here, we find ourselves in complete agreement with the\nview taken by the Tribunal. It is well established that procecdings ... nfor the levy of a penalty whether under section 271(1)(a) or under\nsection 273(6) are proceedings independent of and separate from\nthe assessment proceedings. Though the expression assessment\"\nis used in the Act with different meanings in different contexts, so\nfar as section 263 is concerned

SHRI HUMAD JAIN SAKH SAHAKARI SANSTHA MARYADIT,INDORE vs. ITO 2(1), INDORE

Appeal is allowed

ITA 547/IND/2024[2012-13]Status: DisposedITAT Indore22 Jul 2025AY 2012-13

Section 143(2)Section 143(3)Section 147Section 148Section 80P

{ "clean_text": "आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर\nIN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M

INCOME TAX OFFICER, WARD-7(2)(1), BENGALURU, BANGALORE vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED , BANGALORE

ITA 2348/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Jun 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Smt. Neha Sahay, D.R

Section 250

before resorting to the interpretation of term in addition to the amount of the tax, if any, payable by him as appearing in section 271(1)(a)(i) observed as under (page 195) : "On the other hand, if two reasonable constructions of a taxing provision are possible, that construction which ... must first determine what is the meaning of the expression 'the amount of the tax, if any, payable by him' in section 271(1)(a)(i). Does it mean the amount of tax assessed under section 143 or the amount of tax payable under section 156. The word 'assessed

INCOME-TAX OFFICER, WARD-7(2)(1), BENGALURU, BENGALURU vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED, BENGALURU

In the result both the appeals of the Revenue as well as\nCos of the Assessee for the Asst

ITA 2347/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Jun 2025AY 2018-19

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

before resorting to the interpretation of term in addition to the\namount of the tax, if any, payable by him as appearing in section 271(1)(a)(i)\nobserved as under (page 195) :\n\"On the other hand, if two reasonable constructions of a taxing provision are\npossible, that construction ... must first determine what is the meaning of the expression 'the amount of the\ntax, if any, payable by him' in section 271(1)(a)(i). Does it mean the amount of tax\nassessed under section 143 or the amount of tax payable under section 156. The\nword 'assessed

MODI ENTERTAINMENT LTD vs. DCIT CIRCLE 5 (1),

In the result, the appeal of the assessee on this ground is dismissed

ITA 3051/DEL/2007[2001-2002]Status: DisposedITAT Delhi12 Apr 2024AY 2001-2002

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Rohit Garg, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR

Section 10(33)Section 115JSection 143(3)Section 14ASection 2Section 4

before resorting to the interpretation of term in addition to the amount of the tax, if any, payable by him as appearing in section 271(1)(a)(i) observed as under:- "On the other hand, it two reasonable constructions of a taxing provision are possible, that construction which favours ... under:- We must first determine what is the meaning of the expression "the amount of the tax, if any, payable by him" in section 271(1)(a)(i). Does it mean the amount of tax assessed under section 143 or the amount of tax payable under section 156. The word