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46 results for “penalty u/s 271”+ Depreciationclear

Sorted by relevance

Mumbai334 Delhi287 Ahmedabad67 Chennai59 Jaipur54 Raipur48 Bangalore46 Indore27 Hyderabad27 Pune26 Chandigarh22 Kolkata20 Amritsar15 Lucknow13 Surat13 Visakhapatnam12 Jodhpur7 Rajkot7 Guwahati5 Ranchi5 Allahabad3 Patna3 Cuttack2 Nagpur2 Cochin2 Jabalpur2 Dehradun1

Key Topics

Addition to Income39 Section 14827 Section 14A27 Section 133A25 Section 143(3)25 Disallowance23 Section 271(1)(c)16 Transfer Pricing16 Section 131

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1) , BANGALORE vs. MITSUBISHI HEAVY INDUSTRIES-VST DIESEL ENGINES PRIVATE LIMITED, MYSURU

In the result, the appeal filed by the Revenue is dismissed

ITA 505/BANG/2024[2016-17]Status: DisposedITAT Bangalore29 May 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Shri Ankith, CA

Section 139Section 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)

depreciation, Demand Notice and Initiation of penalty u/s 271(1)(c) Rectification u/s 154 filed by the assessee with ITO 20/12/2018

Showing 1–20 of 46 · Page 1 of 3

15

Section 143(2)13

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE vs. SANTOSH SHIVAJI LAD, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

ITA 1522/BANG/2024[2013-14]Status: DisposedITAT Bangalore14 Jul 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2013-14

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Murali Mohan M, CIT (DR)

Section 271(1)(c)Section 274Section 36(1)(vii)Section 36(2)Section 57

depreciation as well as deduction under section 24 and made addition to its income. The AO also imposed penalty under section 271(1)(c) upon it. The Hon’ble Gujarat High Court held that this being a matter of bona fide difference of opinion between assessee and department regarding allowability of claim, imposition of penalty was not justified

DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. RASHTROTTHANA PARISHAT, BENGALURU

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

ITA 1666/BANG/2024[2017-18]Status: HeardITAT Bangalore30 Dec 2024AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

For Appellant: Ms. Neera Malhotra CIT-D.RFor Respondent: Sri Prakash Shridhar Hegde, CA

Section 11Section 11(6)Section 250Section 270ASection 274

U/s 270A of the Act. In the opinion of ld. CIT(A)/NFAC the AO has failed to establish that any mens rea was involved & the assessee willfully misrepresented or suppressed the facts. 9.4 For the purpose of evaluating the correctness of rival submissions addressed we deem it apposite to extract section 270A of the Act herein below: 270A. Penalty

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE vs. M/S. MANIPAL HOSPITALS (BANGALORE) PRIVATE LIMITED, BENGALURU

In the result appeal of the Ld

ITA 959/BANG/2025[2012-13]Status: DisposedITAT Bangalore30 Jul 2025AY 2012-13

Bench: Shri Prashant Maharishi, Hon’Ble & Shri Soundararajan K, Hon’Bledcit – Central Circle – 1(2) Vs. M/S. Manipal Hospitals Room No. 307, 3Rdfloor. (Bangalore) Private Limited C.R. Building, Queens Road 98/2, The Annex Bengaluru – 560001 Ruso Bagh Karnataka Off. Hal Airport Road Bengaluru – 560017 Karnataka Pan: Aaccv9562D (Applicant) (Respondent) Assessee Represented By: Sri S.K. Tulsiyan, Advocate Department Represented By: Smt Prajakta Thakur, Jcit Date Of Hearing:09.07.2025 Date Of Pronouncement 30.07.2025 O R D E R Per Prashant Maharishi: 1. Captioned Appeal Is Filed By Dcit – Central Circle – 1(2), Bengaluru Against The Appellate Order Passed By The Commissioner Of Income Tax (Appeals)-15, Bengaluru (“The Ld.Cit(A)”) Dated 28.02.2025 Wherein The Appeal Filed By The Assessee Against The Penalty Order Dated 25.03.2022 Passed By Dcit – Central

Section 143(3)Section 271(1)(c)Section 37

u/s 271(1)(c). It is seen that there is a mere mention as "Issue penalty notice u/s.271(1)(c) of the IT Act, 1961 accordingly." Further, the notice under 271(1)(c) has also been perused and it is seen that the appropriate limb has not been selected. 4.4. Therefore, respectfully following the Hon'ble Jurisdictional High Court

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 205/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 234BSection 234DSection 26Section 27Section 271(1)(c)

penalties and consequences. 29. As per the services agreement, the assessee was providing information and information technology enabled services to Google Ireland. As regards ownership of intellectual property and ownership of derivate works, it was agreed that all intellectual property shall remain the exclusive property of Google Ireland. The confidential information provided by Google Ireland was to be employed

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 387/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 234BSection 234DSection 26Section 27Section 271(1)(c)

penalties and consequences. 29. As per the services agreement, the assessee was providing information and information technology enabled services to Google Ireland. As regards ownership of intellectual property and ownership of derivate works, it was agreed that all intellectual property shall remain the exclusive property of Google Ireland. The confidential information provided by Google Ireland was to be employed

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-3, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2301/BANG/2019[2015-16]Status: DisposedITAT Bangalore31 Jul 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 234BSection 234DSection 26Section 27Section 271(1)(c)

penalties and consequences. 29. As per the services agreement, the assessee was providing information and information technology enabled services to Google Ireland. As regards ownership of intellectual property and ownership of derivate works, it was agreed that all intellectual property shall remain the exclusive property of Google Ireland. The confidential information provided by Google Ireland was to be employed

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 881/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 234BSection 234DSection 26Section 27Section 271(1)(c)

penalties and consequences. 29. As per the services agreement, the assessee was providing information and information technology enabled services to Google Ireland. As regards ownership of intellectual property and ownership of derivate works, it was agreed that all intellectual property shall remain the exclusive property of Google Ireland. The confidential information provided by Google Ireland was to be employed

GOOGLE INDIA PVT. LTD. vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 559/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 234BSection 234DSection 26Section 27Section 271(1)(c)

penalties and consequences. 29. As per the services agreement, the assessee was providing information and information technology enabled services to Google Ireland. As regards ownership of intellectual property and ownership of derivate works, it was agreed that all intellectual property shall remain the exclusive property of Google Ireland. The confidential information provided by Google Ireland was to be employed

MS GOOGLE INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2890/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 234BSection 234DSection 26Section 27Section 271(1)(c)

penalties and consequences. 29. As per the services agreement, the assessee was providing information and information technology enabled services to Google Ireland. As regards ownership of intellectual property and ownership of derivate works, it was agreed that all intellectual property shall remain the exclusive property of Google Ireland. The confidential information provided by Google Ireland was to be employed

GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 68/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 234BSection 234DSection 26Section 27Section 271(1)(c)

penalties and consequences. 29. As per the services agreement, the assessee was providing information and information technology enabled services to Google Ireland. As regards ownership of intellectual property and ownership of derivate works, it was agreed that all intellectual property shall remain the exclusive property of Google Ireland. The confidential information provided by Google Ireland was to be employed

M/S GOOGLE INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 3430/BANG/2018[2014-15]Status: DisposedITAT Bangalore31 Jul 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)

Section 234BSection 234DSection 26Section 27Section 271(1)(c)

penalties and consequences. 29. As per the services agreement, the assessee was providing information and information technology enabled services to Google Ireland. As regards ownership of intellectual property and ownership of derivate works, it was agreed that all intellectual property shall remain the exclusive property of Google Ireland. The confidential information provided by Google Ireland was to be employed

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

ITA 846/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the variousITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 845/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 847/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 839/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 841/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 838/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

ITA 840/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 987/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts