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10 results for “penalty u/s 271”+ Section 200(3)clear

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Key Topics

Section 14712Section 271(1)(c)11Section 27410Penalty10Addition to Income8Section 271C7Section 1446Section 271(1)5Natural Justice5

M/S KUNJ POWER PROJECTS PVT.LTD,MATHURA vs. ADDL.CIT(TDS) , KANPUR, KANPUR

Appeal of the assessee is allowed

ITA 152/AGR/2022[2024-15]Status: DisposedITAT Agra16 Apr 2025AY 2024-15
Section 201Section 201(1)Section 250(6)Section 271CSection 271C(1)(a)Section 276C

3) of Section 200:\nSection 271C of the Act 271-C. Penalty for failure to deduct\ntax at source. (1) If any person fails to—\n(a) deduct the whole or any part of the tax as required by or\nunder the provisions of Chapter XVII-B; or\n(b) pay the whole or any part

MS/ BHOLE BABA MILK FOOD INDUSTRIES,AGRA vs. THE A.C.I.T.,CIRCLE-4(1), AGRA

In the result, the appeal filed by the assessee, is allowed

Section 1454
Cash Deposit4
Section 69A3
ITA 378/AGR/2014[2008-09]Status: DisposedITAT Agra09 Mar 2018AY 2008-09
Section 271Section 271(1)Section 271(1)(c)Section 274Section 44A

u/s 271(1)(c) at 100 % by reducing it from 200% as levied by the AO. 2. At the time of hearing, vide application dated 15/01/2018, the assessee has taken an additional ground of appeal which reads as under: - I.T.A No. 378/Agra/2014 2 “That in the above appeal filed by the appellant before the Hon'ble Bench, the appellant

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

In the result, assessee’s appeal is allowed

ITA 468/AGR/2025[2014-15]Status: DisposedITAT Agra15 Jan 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 143(3)Section 250Section 271(1)(c)Section 274Section 292BSection 56(2)(vii)

3. BECAUSE, Ld. CIT(A) failed to appreciate that non-striking of the irrelevant limb in the notice under section 274 reflects non- application of mind by the AO, rendering the entire penalty proceedings void as held in various judicial pronouncements. 4. BECAUSE, the Ld. CIT(A) erred in law in holding that section 292B cured the defect

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 201/AGR/2016[2010-11]Status: DisposedITAT Agra12 Apr 2021AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

penalty proceedings U/S 271(1) (c) of I.T. Act, 1961. 7. That the appellate order dated 17tri March, 2016 passed by the learned CIT (A) -I, Agra is against the law and facts of the assessee's case. The appellant also seeks permission to modify and/or adduce any other ground/grounds of appeal as the circumstances of the case might require

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 200/AGR/2016[2011-12]Status: DisposedITAT Agra12 Apr 2021AY 2011-12

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

penalty proceedings U/S 271(1) (c) of I.T. Act, 1961. 7. That the appellate order dated 17tri March, 2016 passed by the learned CIT (A) -I, Agra is against the law and facts of the assessee's case. The appellant also seeks permission to modify and/or adduce any other ground/grounds of appeal as the circumstances of the case might require

JAY SINGH,AGRA vs. INCOME TAX OFFICER, 2(1)(1), AGRA, AGRA

In the result, ITA No. 200, 201 & 198/Agr/2025 are allowed for

ITA 200/AGR/2025[2013-14]Status: DisposedITAT Agra29 Aug 2025AY 2013-14

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 144Section 144BSection 147Section 271(1)(c)Section 69A

section 144 r/w 144B of the Act and 2 | P a g e ITA Nos.200, 201 & 198/Agr/2025 added Rs.63,42,154/- as unexplained cash deposits and credit entries in assessee’s bank account u/s. 69A of the Act. 4. Aggrieved assessee filed an appeal before the ld. CIT(Appeals), who, vide, ex parte order dated 24.02.2025, dismissed assessee’s first

JAY SINGH,AGRA vs. INCOME TAX OFFICER, 2(1)(1), AGRA, AGRA

In the result, ITA No. 200, 201 & 198/Agr/2025 are allowed for

ITA 201/AGR/2025[2014-15]Status: DisposedITAT Agra29 Aug 2025AY 2014-15

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 144Section 144BSection 147Section 271(1)(c)Section 69A

section 144 r/w 144B of the Act and 2 | P a g e ITA Nos.200, 201 & 198/Agr/2025 added Rs.63,42,154/- as unexplained cash deposits and credit entries in assessee’s bank account u/s. 69A of the Act. 4. Aggrieved assessee filed an appeal before the ld. CIT(Appeals), who, vide, ex parte order dated 24.02.2025, dismissed assessee’s first

JAY SINGH,AGRA vs. INCOME TAX OFFICER, 2(1)(1), AGRA, AGRA

In the result, ITA No. 200, 201 & 198/Agr/2025 are allowed for

ITA 198/AGR/2025[2014-15]Status: DisposedITAT Agra29 Aug 2025AY 2014-15

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 144Section 144BSection 147Section 271(1)(c)Section 69A

section 144 r/w 144B of the Act and 2 | P a g e ITA Nos.200, 201 & 198/Agr/2025 added Rs.63,42,154/- as unexplained cash deposits and credit entries in assessee’s bank account u/s. 69A of the Act. 4. Aggrieved assessee filed an appeal before the ld. CIT(Appeals), who, vide, ex parte order dated 24.02.2025, dismissed assessee’s first

MR.AKSHAT DONERIA,GREATER NOIDA vs. ITO-4(1), AGRA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2/AGR/2021[2011-2012]Status: DisposedITAT Agra25 Jul 2023AY 2011-2012

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri P.K. Sahegal, AdvocateFor Respondent: Shri Shailendra Srivastava, Sr. DR
Section 142Section 143(2)Section 271(1)

penalty proceedings under section 271(1)© of the I.T. Act, 1961. 9) That the appellate order dated 31.8.2018 passed by the Ld. CIT(A)-I, Noida is against the law and on facts of the appellant’s case. The appellant seeks permission to modify and / or any other ground/grounds of appeal as the circumstances of the case might require

ATMA RAM AUTO ENTERPRISES,AGRA vs. ACIT(TDS),, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 6/AGR/2016[2011-12]Status: DisposedITAT Agra26 Sept 2017AY 2011-12

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena

Section 194CSection 194HSection 271

271, the appeal was filed.” 2. The brief facts of the case are that assessee is engaged in the business of purchase and sale of hero Honda motorcycles, Mahindra vehicles and spare parts. During the course of survey conducted, it was noticed that the assessee has debited payments of commission made to various persons without deducting tax at source