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304 results for “penalty u/s 271”+ Section 36clear

Sorted by relevance

Delhi1,570Mumbai1,523Ahmedabad469Jaipur395Bangalore304Pune203Indore183Kolkata174Chennai161Hyderabad147Chandigarh138Karnataka126Raipur118Rajkot84Surat53Visakhapatnam49Amritsar48Allahabad48Lucknow43Nagpur43Calcutta35Cochin33Cuttack31Agra22Guwahati21Dehradun19Panaji18Kerala15Jodhpur10Jabalpur10SC9Ranchi9Patna8Varanasi4Telangana4Rajasthan1

Key Topics

Addition to Income72Section 143(3)53Section 139(1)51Section 43B51Section 143(1)50Disallowance41Deduction39Section 153C36Section 36(1)(va)

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)

36 laws and highlights the consequences of any deviations, thereby upholding the integrity of the taxation system. 5. We have heard the rival submissions and perused the materials available on record. In this case, the ld. AO levied penalty in this assessment year under consideration u/s 271(1)(c) of the Act by invoking the explanation (5A) to section

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

Showing 1–20 of 304 · Page 1 of 16

...
32
Section 10A31
Transfer Pricing30
Section 14827

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) Data P. Ltd. vs CIT-II [2013] 38 of the Act in respect of the income being taxmann.com 448 (SC) to support the surrendered. The only argument made by above contention the Assessee was that it voluntarily offered receipts to tax and therefore, (Page 10/11/15/16 of the CIT(A)’s order) penalty cannot be levied

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) Data P. Ltd. vs CIT-II [2013] 38 of the Act in respect of the income being taxmann.com 448 (SC) to support the surrendered. The only argument made by above contention the Assessee was that it voluntarily offered receipts to tax and therefore, (Page 10/11/15/16 of the CIT(A)’s order) penalty cannot be levied

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) Data P. Ltd. vs CIT-II [2013] 38 of the Act in respect of the income being taxmann.com 448 (SC) to support the surrendered. The only argument made by above contention the Assessee was that it voluntarily offered receipts to tax and therefore, (Page 10/11/15/16 of the CIT(A)’s order) penalty cannot be levied

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) Data P. Ltd. vs CIT-II [2013] 38 of the Act in respect of the income being taxmann.com 448 (SC) to support the surrendered. The only argument made by above contention the Assessee was that it voluntarily offered receipts to tax and therefore, (Page 10/11/15/16 of the CIT(A)’s order) penalty cannot be levied

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

36(2) of the Act, and thus, could not be claimed as bad debts. 5.1 Similarly, the AO observed that the assessee had declared interest income of ₹22,07,803/- under the head "Other Sources" and claimed an interest expenditure of ₹40,66,274/- under section 57 of the Act. When asked to provide details of the expenditure incurred

SHRI. MUNINAGA REDDY,BANGALORE vs. ACIT, BANGALORE

In the result, the assessee's appeal for A

ITA 859/BANG/2012[2006-07]Status: DisposedITAT Bangalore12 Jan 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri P. Dinesh, AdvocateFor Respondent: Dr. P.K. Srihari, Addl. CIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 54BSection 80C

u/s. 271(1)(c) of the Act on this issue is justified. In this view of the matter, we are of the opinion that the decision of the learned CIT (Appeals) on this issue does not require any interference. Consequently, Ground No.6 of the assessee's appeal is dismissed. 9. In the result, the assessee's appeal

JICE ACADEMY FOR EXCELLENCE PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

ITA 704/BANG/2022[2017-18]Status: DisposedITAT Bangalore19 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri Rajeev Nulvi, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 143(3)Section 269SSection 271DSection 273B

271 D of the I.T. Act 1961. Accordingly, the Addl.CIT invoked the provisions of section 271D and levied penalty at Rs.15,64,50,000 for accepting loan in cash in violation of provisions of section 269SS as per section 271D of the Act. 19. The main contention of the ld. AR is that the transaction is genuine

M/S TURBOTECH PRECISION ENGINEERING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-(7)(1), BANGALORE

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

ITA 2252/BANG/2018[2013-14]Status: DisposedITAT Bangalore12 Oct 2018AY 2013-14

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodiaassessment Year : 2013-14

For Appellant: Shri Lokesh Jain, CAFor Respondent: Smt. Sri Nandini Das, JCIT (DR)
Section 271Section 271(1)Section 271(1)(C)Section 274Section 36(1)(iii)

u/s. 274 r.w.s. 271 of the Act stating that the appellant have concealed the particulars of income or furnished inaccurate particulars of such income and concluded by levying the penalty on Rs. 20,84,229/- stating concealment of income. 7. The Ld. AO has completed the Assessment in an arbitrary manner and has nowhere in his Assessment Order provided

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeals are allowed for statistical purpose

ITA 2633/BANG/2018[2011-12]Status: DisposedITAT Bangalore20 Sept 2021AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bangalore
Section 269SSection 269TSection 271Section 271E

u/s 271E is cash repayments reflected by the assessee himself and it is the failure of the assessee to explain the same satisfactorily which has resulted the Range Head levying the pelanty. The fact of cash advance received, which is in fact admitted by the assessee himself, and application of section 269T 6. For these and such other grounds that

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeals are allowed for statistical purpose

ITA 2636/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Sept 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bangalore
Section 269SSection 269TSection 271Section 271E

u/s 271E is cash repayments reflected by the assessee himself and it is the failure of the assessee to explain the same satisfactorily which has resulted the Range Head levying the pelanty. The fact of cash advance received, which is in fact admitted by the assessee himself, and application of section 269T 6. For these and such other grounds that

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeals are allowed for statistical purpose

ITA 2637/BANG/2018[2011-12]Status: DisposedITAT Bangalore20 Sept 2021AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bangalore
Section 269SSection 269TSection 271Section 271E

u/s 271E is cash repayments reflected by the assessee himself and it is the failure of the assessee to explain the same satisfactorily which has resulted the Range Head levying the pelanty. The fact of cash advance received, which is in fact admitted by the assessee himself, and application of section 269T 6. For these and such other grounds that

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI CGANGADHARA MURTHY , BANGALORE

In the result, the appeals are allowed for statistical purpose

ITA 2634/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Sept 2021AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bangalore
Section 269SSection 269TSection 271Section 271E

u/s 271E is cash repayments reflected by the assessee himself and it is the failure of the assessee to explain the same satisfactorily which has resulted the Range Head levying the pelanty. The fact of cash advance received, which is in fact admitted by the assessee himself, and application of section 269T 6. For these and such other grounds that

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeals are allowed for statistical purpose

ITA 2635/BANG/2018[2009-10]Status: DisposedITAT Bangalore20 Sept 2021AY 2009-10

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bangalore
Section 269SSection 269TSection 271Section 271E

u/s 271E is cash repayments reflected by the assessee himself and it is the failure of the assessee to explain the same satisfactorily which has resulted the Range Head levying the pelanty. The fact of cash advance received, which is in fact admitted by the assessee himself, and application of section 269T 6. For these and such other grounds that

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeals are allowed for statistical purpose

ITA 2631/BANG/2018[2009-10]Status: DisposedITAT Bangalore20 Sept 2021AY 2009-10

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bangalore
Section 269SSection 269TSection 271Section 271E

u/s 271E is cash repayments reflected by the assessee himself and it is the failure of the assessee to explain the same satisfactorily which has resulted the Range Head levying the pelanty. The fact of cash advance received, which is in fact admitted by the assessee himself, and application of section 269T 6. For these and such other grounds that

M/S SYNDICATE BANK `,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, all the appeals by the assessee are allowed

ITA 734/BANG/2019[2013-14]Status: DisposedITAT Bangalore14 Aug 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

36 appeals by different branches of Syndicate Bank, a nationalised bank, carrying on banking business against different orders of respective CIT(Appeals), Bengaluru, relating to different Assessment years as set out in the cause title. The issue involved in all the appeals are common and deal with the only issue of validity of imposition of penalty on the Assessee u/s.271-C

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, all the appeals by the assessee are allowed

ITA 725/BANG/2019[2012-13]Status: DisposedITAT Bangalore14 Aug 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

36 appeals by different branches of Syndicate Bank, a nationalised bank, carrying on banking business against different orders of respective CIT(Appeals), Bengaluru, relating to different Assessment years as set out in the cause title. The issue involved in all the appeals are common and deal with the only issue of validity of imposition of penalty on the Assessee u/s.271-C

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, all the appeals by the assessee are allowed

ITA 732/BANG/2019[2013-14]Status: DisposedITAT Bangalore14 Aug 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

36 appeals by different branches of Syndicate Bank, a nationalised bank, carrying on banking business against different orders of respective CIT(Appeals), Bengaluru, relating to different Assessment years as set out in the cause title. The issue involved in all the appeals are common and deal with the only issue of validity of imposition of penalty on the Assessee u/s.271-C

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, all the appeals by the assessee are allowed

ITA 738/BANG/2019[2013-14]Status: DisposedITAT Bangalore14 Aug 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

36 appeals by different branches of Syndicate Bank, a nationalised bank, carrying on banking business against different orders of respective CIT(Appeals), Bengaluru, relating to different Assessment years as set out in the cause title. The issue involved in all the appeals are common and deal with the only issue of validity of imposition of penalty on the Assessee u/s.271-C

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

In the result, all the appeals by the assessee are allowed

ITA 710/BANG/2019[2011-12]Status: DisposedITAT Bangalore14 Aug 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

36 appeals by different branches of Syndicate Bank, a nationalised bank, carrying on banking business against different orders of respective CIT(Appeals), Bengaluru, relating to different Assessment years as set out in the cause title. The issue involved in all the appeals are common and deal with the only issue of validity of imposition of penalty on the Assessee u/s.271-C