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“Section 271(1)(1)(c)”

Section References (mined)Section 271Section 271(1)(1)(c)17 judgments

M/S. R R INDUSTRIES LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 2743/CHNY/2025[2010-11]Status: DisposedITAT Chennai18 Feb 2026AY 2010-11
Section 10ASection 143(3)Section 153CSection 271(1)(c)Section 274

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M/S. R R INDUSTRIES LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 2742/CHNY/2025[2009-10]Status: DisposedITAT Chennai18 Feb 2026AY 2009-10
Section 10ASection 143(3)Section 153CSection 271(1)(c)Section 274

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M/S. R R INDUSTRIES LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 2741/CHNY/2025[2008-09]Status: DisposedITAT Chennai18 Feb 2026AY 2008-09

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr.M.K. Rangaswamy, CAFor Respondent: Ms.R. Anitha, Addl.CIT
Section 10ASection 143(3)Section 153CSection 271(1)(c)Section 274

आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

ITA 295/LKW/2023[2015-16]Status: DisposedITAT Lucknow18 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

assessing the total income at Rs.26,57,780/-. 3.2 The AO also initiated penalty proceedings under sections 271(1)(1)(c) and 271B of the Act, separately. 3.3 Aggrieved, the Assessee preferred an appeal before the NFAC, which partly allowed the appeal of the assessee

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

ITA 294/LKW/2023[2014-15]Status: DisposedITAT Lucknow18 Sept 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava

For Appellant: None (Written submission)For Respondent: Shri Sanjeev Krishna Sharma and Shri Amit Kumar, D.Rs
Section 143(3)Section 244ASection 271(1)(c)Section 28Section 80PSection 80P(2)(a)

assessing the total income at Rs.26,57,780/-. 3.2 The AO also initiated penalty proceedings under sections 271(1)(1)(c) and 271B of the Act, separately. 3.3 Aggrieved, the Assessee preferred an appeal before the NFAC, which partly allowed the appeal of the assessee

PALANISAMY DEVI ,ERODE vs. ACIT, CIRCLE-1,, ERODE

In the result, appeal filed by the assessee is allowed

ITA 42/CHNY/2025[2013-14]Status: DisposedITAT Chennai05 May 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. P.M.Kathir, AdvocateFor Respondent: Ms. Anitha, Addl.CIT
Section 143(3)Section 271(1)(c)

आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

SHRI MAYUR LAMBA,RISHIKESH, UTTARAKHAND vs. 1) COMMISSIONER OF INCOME TAX (APPEAL)-3, NOIDA AND 2) CIT DCIT-CIT CEN CIR, DDN, CIT(A)-THREE, NOIDA AND CIT-CEN CIR-DDN

ITA 19/DDN/2024[2016-2017]Status: DisposedITAT Dehradun18 Mar 2025AY 2016-2017

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Shri Mayur Lamba, Vs. Dcit/Acit, C/O. Mayur Collection Ii, Central Circle, Ghat Road, Rishikesh-249 Dehradun 201, Uttrakhand (Appellant) (Respondent) Pan:Aeapl5551P Assessee By : None Revenue By: Shri Mithun Shete, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 18/03/2025

For Appellant: NoneFor Respondent: Shri Mithun Shete, Sr. DR
Section 2Section 271(1)Section 92Section 93

THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SATBEER SINGH GODARA

SRI JEYAPRABHA JEWELLERS PRIVATE LIMITED ,MADURAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-2, MADURAI, MADURAI

In the result, appeal filed by the assessee is allowed

ITA 794/CHNY/2024[2014-2015]Status: DisposedITAT Chennai26 Jul 2024AY 2014-2015

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.794/Chny/2024 िनधा"रण वष"/Assessment Year: 2014-15 V. M/S.Sri Jeyaprabha Jewellers – The Dcit, Pvt. Ltd., Corporate Circle-2, 285/91 B, South Avani Moola Street, Madurai. Madurai-625 001. [Pan: Aarcs 2844 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri D.Hema Bhupal, JCIT
Section 271(1)(c)Section 274

आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

SHRI RAGHAV REDDY,CHENNAI vs. ITO, NON CORPORATE WARD-2(3), CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 959/CHNY/2023[2008-09]Status: DisposedITAT Chennai05 Jul 2024AY 2008-09

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.957 To 959/Chny/2023 िनधा"रण वष"/Assessment Years: 2006-07 To 2008-09 Shri Raghav Reddy, The Income Tax Officer, Om Shakthy Tower-2, Non-Corporate Ward-2(3), No.Ts 64, Chennai. Sidco Industrial Estate, Chennai-600 032. [Pan: Aafpr 6559 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri T. Ramesh, AdvocateFor Respondent: Shri R.Vikneswaran, JCIT
Section 271Section 271(1)Section 271(1)(c)Section 274

आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

SHRI RAGHAV REDDY,CHENNAI vs. ITO NON CORPORATE WARD-2(3) , CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 958/CHNY/2023[2007-08]Status: DisposedITAT Chennai05 Jul 2024AY 2007-08

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.957 To 959/Chny/2023 िनधा"रण वष"/Assessment Years: 2006-07 To 2008-09 Shri Raghav Reddy, The Income Tax Officer, Om Shakthy Tower-2, Non-Corporate Ward-2(3), No.Ts 64, Chennai. Sidco Industrial Estate, Chennai-600 032. [Pan: Aafpr 6559 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri T. Ramesh, AdvocateFor Respondent: Shri R.Vikneswaran, JCIT
Section 271Section 271(1)Section 271(1)(c)Section 274

आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

SHRI RAGHAV REDDY,CHENNAI vs. ITO, NON CORPORATE WARD-2(3), , CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 957/CHNY/2023[2006-07]Status: DisposedITAT Chennai05 Jul 2024AY 2006-07

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.957 To 959/Chny/2023 िनधा"रण वष"/Assessment Years: 2006-07 To 2008-09 Shri Raghav Reddy, The Income Tax Officer, Om Shakthy Tower-2, Non-Corporate Ward-2(3), No.Ts 64, Chennai. Sidco Industrial Estate, Chennai-600 032. [Pan: Aafpr 6559 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri T. Ramesh, AdvocateFor Respondent: Shri R.Vikneswaran, JCIT
Section 271Section 271(1)Section 271(1)(c)Section 274

आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-10, CHENNAI vs. SJ SURYAH, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

ITA 594/CHNY/2024[2002-03]Status: DisposedITAT Chennai29 May 2024AY 2002-03

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 153ASection 271Section 271(1)(c)Section 274

आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

SHRI.S.J.SURYAH,CHENNAI, TAMIL NADU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

ITA 806/CHNY/2023[2002-03]Status: DisposedITAT Chennai29 May 2024AY 2002-03

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 153ASection 271Section 271(1)(c)Section 274

आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

DHARMENBHAI MAHENDRABHAI SUTARIA,HUF,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 253/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

order dated 23-08-2018, the AO proposed to impose ITA No.251/Ahd/2022 with 9 others A.Y. 2009-10 4 penalty under section 271(1)(1)(c) of the Act vide show cause notice dated 27-01- 2020. 3.2 The assessee in response submitted that the amount

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 252/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

order dated 23-08-2018, the AO proposed to impose ITA No.251/Ahd/2022 with 9 others A.Y. 2009-10 4 penalty under section 271(1)(1)(c) of the Act vide show cause notice dated 27-01- 2020. 3.2 The assessee in response submitted that the amount

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 251/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

order dated 23-08-2018, the AO proposed to impose ITA No.251/Ahd/2022 with 9 others A.Y. 2009-10 4 penalty under section 271(1)(1)(c) of the Act vide show cause notice dated 27-01- 2020. 3.2 The assessee in response submitted that the amount

ADIT(IT)-3(2), MUMBAI vs. M/S. LINKLATERS, MUMBAI

In the result, the appeal of revenue as well as cross-objection of the assessee are dismissed

ITA 1826/MUM/2007[2001-2002]Status: DisposedITAT Mumbai15 Jun 2022AY 2001-2002
For Appellant: Shri Niraj ShethFor Respondent: Shri K. C. Kanojiya (DR)
Section 143(3)Section 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT