“Section 271(1)(c)(iii)”

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

INCOME TAX OFFICER, LUDHIANA vs. KP EXIM INC, LUDHIANA

In the result, appeal of the Revenue is dismissed

ITA 561/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh20 Feb 2026AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 561/Chd/2025 "नधा"रण वष" / Assessment Year: 2015-16 The Ito, K.P.Exim Inc, Ward 3(1), Vs Main Bahadur K.Road, Rishi Nagar, Ludhiana. Khaira,Lodhowal B.O., Ludhiana. "थायी लेखा सं./Pan No: Aakfk2926M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Y.K. Saxena, Advocate & Shri Amandeep Saxena, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 17.02.2026 Date Of Pronouncement : 20.02.2026

For Appellant: Shri Y.K. Saxena, Advocate &For Respondent: Shri Manav Bansal, CIT DR

Section 143(1)Section 148Section 251(1)Section 271(1)(c)Section 69

sustainable over the assessee. 6. With the assistance of ld. Representative, we have gone through the record carefully. A perusal of Section 271(1)(c)(iii) of the Act would indicate that penalty is to be computed on the additions made to the total income of the assessee. In other

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. YASMIN KAPOOR, DELHI

Appeals of the assessee are allowed

ITA 2221/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR

Section 143(3)Section 153ASection 153D

1)(c). The Hon'ble High Court held that in the said case, the proceedings were validly initiated and the proceedings under section 271(1)(c)(iii) only require prior approval of the IAC for direction for payment of penalty and not for the initiation of proceedings. 3.5 The assessee

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. DEEPA TALWAR, DELHI

Appeals of the assessee are allowed

ITA 2203/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR

Section 143(3)Section 153ASection 153D

ONUS PLANTATIONS AND AGRO LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-6, DELHI

In the result, appeal of the assessee is allowed

ITA 5004/DEL/2025[2015-16]Status: DisposedITAT Delhi16 Jan 2026AY 2015-16

Section 127(2)(a)Section 127(3)Section 132(4)Section 153CSection 153DSection 250Section 68Section 69C

1)(c). The Hon'ble\nHigh Court held that in the said case, the proceedings were validly\ninitiated and the proceedings under section 271(1)(c)(iii) only require\nprior approval of the IAC for direction for payment of penalty and not\nfor the initiation of proceedings.\n3.5 The assessee