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13 results for “penalty u/s 271”+ Section 271A(1)(d)clear

Sorted by relevance

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Key Topics

Section 271F90Section 285B27Penalty13Section 25011Section 133A10Survey u/s 133A10Section 271B9Section 519Limitation/Time-bar

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 271/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 May 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

9
Section 143(3)6
Section 271D5
Addition to Income3

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 267/BANG/2023[2010-11]Status: DisposedITAT Bangalore24 May 2023AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 268/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 May 2023AY 2011-12

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 269/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 May 2023AY 2012-13

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 270/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 May 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 263/BANG/2023[2006-07]Status: DisposedITAT Bangalore24 May 2023AY 2006-07

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 264/BANG/2023[2007-08]Status: DisposedITAT Bangalore24 May 2023AY 2007-08

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 265/BANG/2023[2008-09]Status: DisposedITAT Bangalore24 May 2023AY 2008-09

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

M/S. SUCO SOUHARDA SAHAKARI BANK LTD., ,BELLARY vs. THE JOINT DIRECTOR OF INCOME TAX(INTELLIGENCE & CRIMINAL INVESTIGATION), BENGALURU

In the result, appeals of the assessee are allowed

ITA 266/BANG/2023[2009-10]Status: DisposedITAT Bangalore24 May 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. V. Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Shri. Gudimella VP Pavan Kumar, JCIT (DR)(ITAT), Bengaluru
Section 133ASection 250Section 271BSection 271FSection 285BSection 51

271, section 271A, section 271AA, section 27113 section 271BA, section 27188, section 2710, section 271CA, section 271D, section 271E, section 271F, section 271M section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 2711, section 271J, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A sub-section (1) of section

BOMMARABETTU MADHU SUDHANA ACHARYA ,UDUPI vs. INCOME TAX OFFICER, WARD-1 AND TPS, UDUPI

In the result, appeal filed by the assessee is allowed

ITA 937/BANG/2025[2016-17]Status: DisposedITAT Bangalore12 Feb 2026AY 2016-17

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

For Appellant: Ms. Pratibha R., A.RFor Respondent: Sri Balusamy N., D.R
Section 143(1)Section 143(2)Section 143(3)Section 250Section 269SSection 271DSection 274Section 54E

271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271H, section 271-I, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA, or section 272B

MAHESHWARAPPA MUNIRAMU,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, RANGE 2(2), BENGALURU, BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 757/BANG/2025[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18 Maheshwarappa Muniramu #4261/17, 2Nd Cross, 20Th Main Subramanya Nagar Jcit Vs. Bengaluru 560 021 Range 2(2) Bangalore Pan No :Aempm8290C Appellant Respondent Appellant By : Sri Nagaraj K. H., Ca Respondent By : Sri Subramaniam, Jcit Dr Date Of Hearing : 30.06.2025 Date Of Pronouncement : 26.09.2025

For Appellant: Sri Nagaraj K. H., CAFor Respondent: Sri Subramaniam, JCIT DR
Section 143(3)Section 194ISection 244ASection 250Section 269SSection 271DSection 274

271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271H, section 271-I, clause (c) or clause (d) of sub- section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA, or section 272B

WESTERN DIGITAL TECHNOLOGIES INC.,UNITED STATES OF AMERICA vs. DEPUTY COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE-2(1) , BANGALORE

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

ITA 343/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Jul 2024AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri Sunil Kumar Agarwal
Section 234ASection 234BSection 271(1)(c)

penalty proceedings under section 271(1)(c), 271A, 271AA and 271BA of the Act. 8. Relief 8.1. The Appellant prays that directions be given to grant all such relief arising from the preceding grounds as also all reliefs consequential thereto. 8.2. The Appellant craves leave to add to or alter, by deletion, substitution or otherwise

SOMASHEKHAR VIRUPAX UMARAMI L/H SMT. LATHARANI . S UMARANI ,HUBBALLI vs. INCOME-TAX OFFICER, WARD-2(4), HUBLI

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

ITA 867/BANG/2023[2014-15]Status: DisposedITAT Bangalore25 Jan 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15 Somashekhar Virupax Umarani L/H Smt. Latharani S. Umarani Umarani Annexe Behind Hosur Jain Temple, Ito Vs. Near Chetana Weigh Bridge Ncm Ward-2(4) Hubballi 580 029 Hubli Karnataka Pan No : Aadpu0417E Appellant Respondent Appellant By : Shri Chaitanya V. Mudrabettu, A.R. Respondent By : Shri Subramanian S., D.R. Date Of Hearing : 25.01.2024 Date Of Pronouncement : 25.01.2024 O R D E R Per Chandra Poojari: This Appeal By Assessee Is Directed Against Order Of Cit(A) Dated 31.8.2023 For The Assessment Year 2014-15. The Assessee Has Raised Following Grounds Of Appeal:

For Appellant: Shri Chaitanya V. Mudrabettu, A.RFor Respondent: Shri Subramanian S., D.R
Section 133ASection 143(3)Section 147Section 234BSection 271ASection 68Section 69ASection 69B

D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of CIT(A) dated 31.8.2023 for the assessment year 2014-15. The assessee has raised following grounds of appeal: 1. “That the Order of assessment passed U/s 143(3) is erroneous, illegal and away from the facts and circumstances of the case. 2. That