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2 results for “TDS”+ Section 271A(2)(g)clear

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Mumbai39Bangalore21Karnataka21Delhi19Kolkata7Visakhapatnam5Pune3Nagpur2Ahmedabad2Jaipur2Raipur1Rajkot1SC1

Key Topics

Section 270A8Section 272A(2)(g)5Section 1482Section 271A(2)(g)2Penalty2

GANESH HOUSING CORPORATION LIMITED,,AHMEDABAD vs. THE ADDL.CIT, TDS CIRCLE, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1196/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad22 Oct 2021AY 2013-14

Bench: Shri Mahavir Prasad & Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 1196/Ahd/2019 ("नधा"रण वष" / Assessment Year: 2013-14) Ganesh Housing Corporation Adcit(Tds Circle) बनाम/ 2Nd Floor, Amrutjayanti Ltd., 100 Ft. Hebatpur, Vs. Bhavan, Navjivan Trust Thaltej Road, Nr. Sola Building, Off. Ashram Bridge, Off. S. G. Highway, Road, Ahmedabad- Ahmedabad-380054 380009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacg5590Q .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Shah, ARsFor Respondent: 12/10/2021
Section 203Section 271A(2)(g)Section 272A(2)(g)Section 273B

2)(g) of the Act was passed by the Additional Commissioner (TDS) on 18.06.2018 holding that the assessee company had failed in compliance of TDS provision by not filing due quarterly return within the due date nor furnished certificate as required under Section 203 of the Act. Therefore, in view of the provision of Section 271A

PARULBEN VIJAYKUMAR PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 164/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 May 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 139Section 147Section 148Section 270ASection 270A(10)Section 270A(8)Section 270A(9)

271A(8) of the Act. 11. Section 270A provides for penalty for “under-reporting of income” [penalty at fifty per cent, of tax payable on such under-reported income, under sub Section (7)] and “misreporting of income” [under sub Section (8) and (9), Parulben Vijakumar Patel vs. ITO Asst.Year –2017-18 - 5– penalty at two hundred per cent