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2 results for “TDS”+ Section 276Cclear

Sorted by relevance

Mumbai18Delhi16Kolkata2Ahmedabad2Jodhpur1Lucknow1Pune1SC1Amritsar1Chennai1Hyderabad1

Key Topics

Section 271(1)(c)3Section 194I3Section 2012Penalty2TDS2Addition to Income2

SHRUTIBEN V PATEL,AHMEDABAD vs. THE ITO, WARD-4(2)(5), AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 656/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2015-16

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2015-16 Shrutiben V. Patel Ito, Ward-4(2)(5) 60, Shangrilla Bungalows Vs Ahmedabad. Thaltej Ahmedabad. Pan : Anupp 1796 K

For Respondent: Shri R.R. Makwana, Sr.DR
Section 194ISection 201Section 271(1)(c)Section 68

TDS Officer, no grievance arose to the assessee. Necessary action, if any, to be taken by the assessee, is to be taken in the concerned proceedings under section 201 and 276C

TRANSWIND COMMUNICATION ELECTRONICS PVT. LTD.,,AHMEDABAD vs. THE DY.CIT, (OSD), CIRCLE-8,, AHMEDABAD

In the result, assessee’s appeal is dismissed

ITA 1538/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad17 May 2019AY 2010-11

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: Shri Jignesh Kumar Parikh, A.RFor Respondent: Shri James Kurian, Sr. D.R
Section 271(1)(c)Section 274

276C of the I.T. Act. Object behind enactment of Section 271 (l)(c) read with Explanations indicates that the said section has been enacted to provide for a remedy for loss of revenue. The penalty under that provision is a civil liability. Wilful concealment is not an essential ingredient for attracting civil liability as is the case in the matter