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2 results for “penalty u/s 271”+ Section 276C(1)clear

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Key Topics

Section 271(1)(c)5Section 143(3)2Penalty2Disallowance2Addition to Income2

DCIT, CHANDIGARH vs. CHANDIGARH HOUSING BOARD, CHANDIGARH

In the result, the appeal of the Revenue is dismissed

ITA 102/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh23 Jul 2021AY 2012-13
For Appellant: Shri A.K. Jindal, CA &For Respondent: Smt.C. Chandrakanta, CIT DR
Section 143(3)Section 271Section 271(1)(c)

u/s 263 of the Act relating to assessment year 2011-12 on identical issue of levy of penalty for such year, which the AO had not levied ,on account of which the Ld.CIT had held the order to be erroneous causing prejudice to the Revenue. The Ld.Counsel for the assessee, referring to the said order ,stated that for the said

ACIT, CIRCLE, PANCHKULA vs. M/S HIMALAYAN EXPRESSWAY LTD., PINJORE

In the result, appeal of the Revenue is dismissed

ITA 1614/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh16 Jul 2018AY 2013-14

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2013-14

For Appellant: Shri. Ashwani Kumar GargFor Respondent: Dr. Gulshan Raj
Section 271(1)(c)Section 276C

u/s 271(1)(c) of I.T.Act: 1. Union of India v. Dharamendra Textile Processors T(2007) 295 ITR 2441 AS RELIED UPON BY THE AO IN THE PENALTY ORDER where Hon'ble Supreme Court held that Penalty under section 271(1)(c) is a civil liability for which willful concealment is not an essential ingredient for attracting the civil liability