← All Phrases

“Section 271(113)”

Section References (mined)Section 271Section 271(113)2 judgments

The decision most relied on for Section 271(113) is Pr. CIT (Central) Bengaluru v. Goa Coastal Resorts and Recreation Pvt. Ltd. (113 Taxmann.com 574), cited in 37 judgments on BharatTax.

Leading authorities on Section 271(113)

Pr. CIT (Central) Bengaluru v. Goa Coastal Resorts and Recreation Pvt. Ltd.
113 Taxmann.com 574 · 2020 · High Court
37
citing judgments

A penalty under section 271(1)(c) is not leviable if the notice issued under section 274 does not specify whether the penalty is for concealment of income or for furnishing inaccurate particulars of income.

Judgments citing Section 271(113)

Mahaluxmi Realtech Pvt. Ltd., Ghaziabad vs. DCIT, Ghaziabad

In the result, both the appeals are allowed

ITA 5827/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Mritunjay Prashad Dwivedi, Sr.DR
Section 132Section 133ASection 143(3)Section 147Section 148Section 153CSection 271(1)(c)Section 68

holding that the penalty notice under Section 274 r.w.s, 271(1)(c) is bad in law and invalid despite the amendment of Section 271(113) with retrospective effect and by virtue of the amendment, the a:-Isessina officer has initiated the penalty by properly recording the satisfaction for the same

Mahaluxmi Realtech Pvt. Ltd., Ghaziabad vs. DCIT, Ghaziabad

In the result, both the appeals are allowed

ITA 5826/DEL/2016[2009-10]Status: DisposedITAT Delhi23 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Mritunjay Prashad Dwivedi, Sr.DR
Section 132Section 133ASection 143(3)Section 147Section 148Section 153CSection 271(1)(c)Section 68

holding that the penalty notice under Section 274 r.w.s, 271(1)(c) is bad in law and invalid despite the amendment of Section 271(113) with retrospective effect and by virtue of the amendment, the a:-Isessina officer has initiated the penalty by properly recording the satisfaction for the same