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7 results for “penalty u/s 271”+ Section 43Bclear

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Mumbai171 Delhi161 Bangalore60 Raipur42 Ahmedabad39 Kolkata22 Jaipur22 Pune20 Indore15 Visakhapatnam13 Hyderabad10 Nagpur7 Surat7 Chennai7 Chandigarh7 Lucknow5 Panaji3 Jodhpur1 Dehradun1 Ranchi1

Key Topics

Section 2716 Section 43B6 Addition to Income6 Disallowance4 Section 250(6)3 Section 271(1)(c)3 Section 14A3 Section 145A3 Penalty3

M/S CORE METAL KRAFTS LTD.,CHANDIGARH vs. ACIT, C-5(1), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 347/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh04 Oct 2021AY 2013-14

Bench: Us.

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Smt.Meenakshi Vohra, Addl. CIT

Section 250(6)Section 271Section 271(1)Section 271(1)(c)Section 43B

penalty u/s 271(l)(c) of the IT Act, 1961 on the addition of Rs.4,79,9867- by invoking the provisions of section 43B

Section 271(1)2

Section 36(1)(VA)2

M/S SPECTRUM INNS AND MOTELS PVT. LTD.,CHANDIGARH vs. ITO, W-5(2), CHANDIGARH

In the result, the appeal of the assessee stands dismissed

ITA 254/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh30 Oct 2019AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 254/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 M/S Spectrum Inss & Motels The Ito, बनाम Pvt.Ltd., Ward 5(2), Sco 154-154, Sector 43B, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aaocs6433L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Ranchit Goyal, CAFor Respondent: Shri Manjit Singh, CIT DR

Section 271Section 271(1)(c)Section 36Section 36(1)(iii)

43B, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AAOCS6433L अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ranchit Goyal, CA राज"व क" ओर से/ Revenue by : Shri Manjit Singh, CIT DR सुनवाई क" तार"ख/Date of Hearing : 30.10.2019 उदघोषणा क" तार"ख/Date of Pronouncement : 30.10.2019 आदेश/Order Per Sanjay Garg, Judicial Member

M/S DSM SINOCHEM PHARMACEUTICALS INDIA PVT. LTD. ,TOANSA vs. DCIT, C-1(1), CHANDIGARH

In the result, appeal of the assessee is partly allowed

ITA 1592/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Jan 2022AY 2014-15

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

For Appellant: Sh.K.M Gupta, Adv., Sh. NishantFor Respondent: Sh. Vikram Batra, CIT-DR

u/s 36(1)(iii) can be made if no loan has been taken for investment in capital work in progress, and further for the verification of this fact, we remit the matter back to the file of the AO with a direction to ascertain the utilization of various loans taken by the assessee and thereafter decide the issue in accordance

DSM SINOCHEM PHARMACEUTICALS INDIA PRIVATE LIMITED,NAWANSHAHR vs. DCIT, CHANDIGARH

In the result, appeal of the assessee is partly allowed

ITA 253/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh20 Jan 2022AY 2011-12

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

For Appellant: Sh.K.M Gupta, Adv., Sh. NishantFor Respondent: Sh. Vikram Batra, CIT-DR

u/s 36(1)(iii) can be made if no loan has been taken for investment in capital work in progress, and further for the verification of this fact, we remit the matter back to the file of the AO with a direction to ascertain the utilization of various loans taken by the assessee and thereafter decide the issue in accordance

THE SHAHABAD COOP. SUGAR MILLS,SHAHABAD vs. ACIT, CIRCLE, KURUKSHETRA

The appeal is disposed off accordingly as aforesaid

ITA 1491/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh24 May 2024AY 2008-09

Bench: Us:

For Appellant: Shri Varun Gupta, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 143(3)Section 147Section 154Section 250(6)Section 253Section 36(1)(VA)Section 36(1)(va)Section 43B

penalty proceedings u/s 271(1) (c) of the I.T.Act are initiated separately. Addition on account of late deposit of EPF:- From the perusal of details of 4. P.F. for the period April, 2007 to March, 2008, it is noticed that Employees contribution to Provident Fund for the month of September, 2007, the assessee has deposited Employees Provident Fund (employees share

ASSTT.COMMISSIONER OF INCOME TAX, C-4(1), CHANDIGARH vs. M/S SML ISUZU LIMITED, CHANDIGARH

In the result of the value of the opening stock and closing stock

ITA 441/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh03 Oct 2018AY 2013-14

For Appellant: Shri Neeraj JainFor Respondent: Mrs. Mona Mohanty, CIT-DR

Section 145Section 145ASection 271

Penalty proceedings under section 271(l)(c) are initiated separately for furnishing inaccurate particulars of income. 3. The assessee carried the issue in appeal before the CIT(A) who relying upon the decision taken in 2005-06 to 2012-13 assessment year by his predecessor, allowed the appeal of the assessee holding as under : 6.1 Similar addition was made

M/S RELIANT INFRASTRUCTURE P. LTD.,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

In the result, the appeal of the assessee is allowed for

ITA 888/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh02 Apr 2021AY 2013-14

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 14ASection 250(6)Section 43B

Section 250(6) of the Income Tax Act, 1961. 2. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in confirming the action of Ld. AO wherein he had not allowed the prayer of the appellant made during assessment to reduce the erroneously made suo-motto disallowance of Rs.66,91,000/- made u/s