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743 results for “penalty u/s 271”+ Section 11(3)clear

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Key Topics

Section 271(1)(c)95Addition to Income66Section 143(3)55Penalty55Section 27447Section 10A47Section 133A37Section 14836Disallowance

M/S. CONCORDE HOUSING CORPORATION PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee in ITA No

ITA 531/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 132Section 153ASection 271(1)(c)

Section 271(1)(c) the Appellant was subjected to the proceedings in the show cause notice, when there are 6 Explanations are provided u/s 271(1)(c) of the Act. 11. The Ld. AO erred in the penalty order by ignoring the jurisprudence laid by various Courts and CBDT Circulars. 12. The Appellant submits that each of the above grounds

SIMPLEX TMC PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1),BENGALURU, BENGALURU

Showing 1–20 of 743 · Page 1 of 38

...
27
Section 200A25
Deduction24
Section 25023

In the result, the appeal of the assessee is allowed

ITA 736/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Dec 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Subramanian S., D.R
Section 131Section 132Section 132(4)Section 143(3)Section 271ASection 274

3) of section 271AAB: The provisions of sections 274 and 275 shall, as far as maybe, apply in relation to the penalty referred to in this section. The legislature has included the provisions of section 274 and section 275 of the Act in 271AAB of the Act with clear intention to consider the imposition of penalty judicially. Section 274 deals

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 542/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

ITA 491/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271(1)(c)

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

SHRISHAILAMALLIKARJUN TRADERS,NARGUND vs. INCOME TAX OFFICER, WARD-1, GADAG

In the result, appeal filed by the assessee is allowed

ITA 1357/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Nov 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Sri Anil Kumar H., A.RFor Respondent: Shri V. Parithivel, D.R
Section 148Section 250Section 271BSection 271FSection 274Section 44A

11 of 15 (ii)"specified date", in relation to the accounts of the assessee of the previous year relevant to an assessment year, means [date one month prior to] the due date for furnishing the return of income under sub-section (1) of section 139. 271B. [ Failure to get accounts audited. [Inserted by Act 21 of 1984, Section 30 (w.e.f

BHADRAVATHI RAMALINGASETTY MANJUNATH SETTY,BHADRAVATHI vs. ITO WARD-1 TPS , SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1459/BANG/2025[2018-19]Status: DisposedITAT Bangalore16 Dec 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Sri Sachin S Rao, A.RFor Respondent: Sri Balusamy N., D.R
Section 139Section 139(4)Section 139(9)Section 143(2)Section 143(3)Section 250Section 271BSection 44A

271-G' by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.][, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272-A, sub-section (1) of section 272-AA or ] [Inserted by Act 46 of 1986, Section 26 (w.e.f. 10.9.1986).][section 272-B or] [ Inserted by Act 20 of 2002, Section 106 (w.e.f

THE INCOME TAX OFFICER WARD-7(1)(2), BANGALORE vs. M/S TRIAD RESORTS AND HOTELS PVT LTD , BANGALORE

In the result, both the appeals filed by the revenue are dismissed

ITA 3324/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Dr. C.P. Ramaswami, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 271Section 271(1)(c)

section 271 r.w.s 274, without specifically mentioning whether the proceedings are initiated against concealment of income or on account of furnishing of inaccurate particulars is invalid and thereby setting aside the penalty order u/s 271(1)(c)? 3. The CIT(A) erred in not appreciating the fact that in the present case, the assessee had filed inaccurate particulars in respect

THE INCOME TAX OFFICER WARD-7(1)(3), BANGALORE vs. M/S VERDE DEVELOPERS PVT LTD , BANGALORE

In the result, both the appeals filed by the revenue are dismissed

ITA 3325/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Dr. C.P. Ramaswami, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 271Section 271(1)(c)

section 271 r.w.s 274, without specifically mentioning whether the proceedings are initiated against concealment of income or on account of furnishing of inaccurate particulars is invalid and thereby setting aside the penalty order u/s 271(1)(c)? 3. The CIT(A) erred in not appreciating the fact that in the present case, the assessee had filed inaccurate particulars in respect

COMPAGNIE IBM FRANCE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 546/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM AUSTRALIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 488/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

MR. SHIVAKUMAR MAHADEVAIAH ,MYSORE vs. INCOME-TAX OFFICER, WARD-2(3), MYSORE

In the result, the appeal of the revenue is dismissed

ITA 518/BANG/2024[2014-15]Status: DisposedITAT Bangalore12 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)

For Appellant: Shri Sukesh Patil, CAFor Respondent: Shri V. Parithivel, JCIT
Section 143(3)Section 250Section 271Section 271(1)(c)Section 274Section 68

3 Mr. Shivakumar Mahadevaiah 5. Thereafter, the Ld. AO passed a Penalty order under Section 271(1)(c) of the Act by levying the maximum penalty of Rs.18,15,246/- on 30.01.2020 holding that the assessee has furnished incorrect particulars of income to the extent of Rs.20,16,940/- and it is a fit case for levy of penalty under

SRI. CHINNAYELLAPPA CHANDRASHEKAR, ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(4), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 2012/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Nov 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Ms. Sunaina Bhatia, A.RFor Respondent: Shri V. Parithivel, D.R
Section 250Section 271BSection 44A

271-G' by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.][, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272-A, sub-section (1) of section 272-AA or ] [Inserted by Act 46 of 1986, Section 26 (w.e.f. 10.9.1986).][section 272-B or] [ Inserted by Act 20 of 2002, Section 106 (w.e.f

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 495/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

ITA 489/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM JAPAN LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

ITA 492/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 543/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return under section 139(1) of the Act has been