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“Section 271(1)(t)”

Section References (mined)Section 271Section 271(1)(t)3 judgments

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD, VADODARA

In the result, the appeal filed by the Assessee in ITA No

ITA 1785/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10
For Appellant: Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

penalty u/s.271(1)(c) is leviable on account of addition made under the General Provisions and u/s.115 JB as per Explanation 4 of Section 271(1) of the Act.”\n\n3. Aggrieved against the penalty order, the assessee filed an appeal before the Ld.CIT(A), who has partially confirmed ... reported in (2018) 100 Taxmann.com 104(SC). The Hon'ble Supreme Court has held as under:\n\n“Section 14A, read with section 271(1)(c) of the Income-tax Act, 1961 Expenditure incurred in relation to income not includible in total income (Penalty) Tribunal deleted penalty under section 271

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal filed by the Assessee in ITA No

ITA 1750/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

penalty u/s.271(1)(c) is leviable on account of addition made under the General Provisions and u/s.115 JB as per Explanation 4 of Section 271(1) of the Act.” 3. Aggrieved against the penalty order, the assessee filed an appeal before the Ld.CIT(A), who has partially confirmed and partially ... satisfaction. The Id. CIT(A) failed to appreciate that the Assessing Officer had initiated penalty proceedings under both the limbs of section 271(1)(c) of the Act i.e. 'for concealment of particulars of income' and 'furnishing inaccurate particulars of income whereas levied penalty by holding that the Assessee

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal filed by the Assessee in ITA No

ITA 1741/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

penalty u/s.271(1)(c) is leviable on account of addition made under the General Provisions and u/s.115 JB as per Explanation 4 of Section 271(1) of the Act.” 3. Aggrieved against the penalty order, the assessee filed an appeal before the Ld.CIT(A), who has partially confirmed and partially ... satisfaction. The Id. CIT(A) failed to appreciate that the Assessing Officer had initiated penalty proceedings under both the limbs of section 271(1)(c) of the Act i.e. 'for concealment of particulars of income' and 'furnishing inaccurate particulars of income whereas levied penalty by holding that the Assessee