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

In the result, appeal filed by the assessee is allowed

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

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

GOPAL KRISHNA KARODI SABBANA ,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

u/s. 271B of the Act were levied by the AO for all these AYs under consideration. Before AO, the assessee submitted his reply stating that the major reason for delay in filing the audit reports was due to the fact that he was suffering from blood pressure & Diabetes & frequently admitted to the hospital. Further, he also submitted that his auditor

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2,, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

u/s. 271B of the Act were levied by the AO for all these AYs under consideration. Before AO, the assessee submitted his reply stating that the major reason for delay in filing the audit reports was due to the fact that he was suffering from blood pressure & Diabetes & frequently admitted to the hospital. Further, he also submitted that his auditor

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

u/s. 271B of the Act were levied by the AO for all these AYs under consideration. Before AO, the assessee submitted his reply stating that the major reason for delay in filing the audit reports was due to the fact that he was suffering from blood pressure & Diabetes & frequently admitted to the hospital. Further, he also submitted that his auditor

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

u/s. 271B of the Act were levied by the AO for all these AYs under consideration. Before AO, the assessee submitted his reply stating that the major reason for delay in filing the audit reports was due to the fact that he was suffering from blood pressure & Diabetes & frequently admitted to the hospital. Further, he also submitted that his auditor

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

In the result, appeal filed by the assessee is allowed

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

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

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are\nallowed

u/s. 271B of\nthe Act were levied by the AO for all these AYs under consideration.\nBefore AO, the assessee submitted his reply stating that the major\nreason for delay in filing the audit reports was due to the fact that\nhe was suffering from blood pressure & Diabetes & frequently\nadmitted to the hospital. Further, he also submitted that his\nauditor

BASAVARAJ LAXMANAGOUDA BIRADAR,VIJAYAPURA vs. INCOME TAX OFFICER, WARD-2, VIJAYAPURA

In the result, appeal of the assessee is partly allowed

Bench: Shri George George K. & Shri Chandra Poojariassessment Year: 2016-17

U/s. 271(1)(c) works out to Rs.25,00,273/- and maximum penalty (300%) leviable of Rs.75,00,819/-. Therefore, I hereby levy penalty at the rate of 100% of the tax evaded on account of concealment of income, I impose minimum penalty of Rs.25,00,273/-(Rupees Twenty five Lakhs Two Hundred seventy three) under section

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

271(1)(c) of the Act for all these years are directed to be deleted and all the 5 appeals of the assessee are allowed. ITA Nos.741, 743, 745 & 747/Bang/2025 [Penalty u/s 271B of the Act] 18. ITA Nos.741/Bang/2025 for AY 2011-12 is also filed by the assessee against the appellate order passed by the ld. CIT(A) dated

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

271(1)(c) of the Act for all these years are directed to be deleted and all the 5 appeals of the assessee are allowed. ITA Nos.741, 743, 745 & 747/Bang/2025 [Penalty u/s 271B of the Act] 18. ITA Nos.741/Bang/2025 for AY 2011-12 is also filed by the assessee against the appellate order passed by the ld. CIT(A) dated

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

271(1)(c) of the Act for all these years are directed to be deleted and all the 5 appeals of the assessee are allowed. ITA Nos.741, 743, 745 & 747/Bang/2025 [Penalty u/s 271B of the Act] 18. ITA Nos.741/Bang/2025 for AY 2011-12 is also filed by the assessee against the appellate order passed by the ld. CIT(A) dated

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

271(1)(c) of the Act for all these years are directed to be deleted and all the 5 appeals of the assessee are allowed. ITA Nos.741, 743, 745 & 747/Bang/2025 [Penalty u/s 271B of the Act] 18. ITA Nos.741/Bang/2025 for AY 2011-12 is also filed by the assessee against the appellate order passed by the ld. CIT(A) dated

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

271(1)(c) of the Act for all these years are directed to be deleted and all the 5 appeals of the assessee are allowed. ITA Nos.741, 743, 745 & 747/Bang/2025 [Penalty u/s 271B of the Act] 18. ITA Nos.741/Bang/2025 for AY 2011-12 is also filed by the assessee against the appellate order passed by the ld. CIT(A) dated

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

271(1)(c) of the Act for all these years are directed to be deleted and all the 5 appeals of the assessee are allowed. ITA Nos.741, 743, 745 & 747/Bang/2025 [Penalty u/s 271B of the Act] 18. ITA Nos.741/Bang/2025 for AY 2011-12 is also filed by the assessee against the appellate order passed by the ld. CIT(A) dated

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

271(1)(c) of the Act for all these years are directed to be deleted and all the 5 appeals of the assessee are allowed. ITA Nos.741, 743, 745 & 747/Bang/2025 [Penalty u/s 271B of the Act] 18. ITA Nos.741/Bang/2025 for AY 2011-12 is also filed by the assessee against the appellate order passed by the ld. CIT(A) dated

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

271(1)(c) of the Act for all these years are directed to be deleted and all the 5 appeals of the assessee are allowed. ITA Nos.741, 743, 745 & 747/Bang/2025 [Penalty u/s 271B of the Act] 18. ITA Nos.741/Bang/2025 for AY 2011-12 is also filed by the assessee against the appellate order passed by the ld. CIT(A) dated

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

271(1)(c) of the Act for all these years are directed to be deleted and all the 5 appeals of the assessee are allowed. ITA Nos.741, 743, 745 & 747/Bang/2025 [Penalty u/s 271B of the Act] 18. ITA Nos.741/Bang/2025 for AY 2011-12 is also filed by the assessee against the appellate order passed by the ld. CIT(A) dated

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

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

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

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

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

In the result, appeal filed by the assessee is allowed

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

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 or sub-section (1) or sub-section (1A) of section 272BB or clause (b) of subsection (1) of section or clause (b) or clause (c) of sub-section (2) of section 273