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21 results for “penalty u/s 271”+ Section 260Aclear

Sorted by relevance

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Key Topics

Section 271D21Penalty16Addition to Income16Section 14812Section 275(1)(c)12Section 271(1)(c)9Permanent Establishment9Survey u/s 133A9Section 269S

ROMAA HOUSING PRIVATE LIMITED,CHENNAI vs. ITO, CHENNAI

In the result, appeals filed by the assessee for both the assessment

ITA 1346/CHNY/2024[2018-19]Status: DisposedITAT Chennai25 Sept 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1345 To 1346 & 1347/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 V. M/S.Romaa Housing Pvt. Ltd., The Addl.Cit, No.1/107 & 108, Agr Tower, Central Range-3, P.H.Road Nerkundram, Chennai. Chennai-600 107. [Pan: Aaecr 6992 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. Lekha, CAFor Respondent: Smt. T.M. Suganthamala
Section 139(4)Section 143(3)Section 269SSection 269TSection 271DSection 274Section 275(1)(c)

260A of the Income Tax Act, 1961 ('Act') is directed against the impugned order dated 27th March 2015 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 5443/Del/13 for the Assessment Year ('AY') 2005-06. ITA Nos.1345 to 1347/Chny/2024 (AY 2018-19 & AY 2019-20) M/s.Romaa Housing Pvt. Ltd. :: 6 :: 2. By the impugned order the ITAT affirmed

Showing 1–20 of 21 · Page 1 of 2

6
Section 144C6
Section 271(1)(b)4
Section 69A4

ROMAA HOUSING PRIVATE LIMITED,CHENNAI vs. ITO, CHENNAI

In the result, appeals filed by the assessee for both the assessment

ITA 1345/CHNY/2024[2018-19]Status: DisposedITAT Chennai25 Sept 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1345 To 1346 & 1347/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 V. M/S.Romaa Housing Pvt. Ltd., The Addl.Cit, No.1/107 & 108, Agr Tower, Central Range-3, P.H.Road Nerkundram, Chennai. Chennai-600 107. [Pan: Aaecr 6992 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. Lekha, CAFor Respondent: Smt. T.M. Suganthamala
Section 139(4)Section 143(3)Section 269SSection 269TSection 271DSection 274Section 275(1)(c)

260A of the Income Tax Act, 1961 ('Act') is directed against the impugned order dated 27th March 2015 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 5443/Del/13 for the Assessment Year ('AY') 2005-06. ITA Nos.1345 to 1347/Chny/2024 (AY 2018-19 & AY 2019-20) M/s.Romaa Housing Pvt. Ltd. :: 6 :: 2. By the impugned order the ITAT affirmed

ROMAA HOUSING PRIVATE LIMITED,CHENNAI vs. ITO, CHENNAI

In the result, appeals filed by the assessee for both the assessment

ITA 1347/CHNY/2024[2019-20]Status: DisposedITAT Chennai25 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1345 To 1346 & 1347/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 & 2019-20 V. M/S.Romaa Housing Pvt. Ltd., The Addl.Cit, No.1/107 & 108, Agr Tower, Central Range-3, P.H.Road Nerkundram, Chennai. Chennai-600 107. [Pan: Aaecr 6992 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. Lekha, CAFor Respondent: Smt. T.M. Suganthamala
Section 139(4)Section 143(3)Section 269SSection 269TSection 271DSection 274Section 275(1)(c)

260A of the Income Tax Act, 1961 ('Act') is directed against the impugned order dated 27th March 2015 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 5443/Del/13 for the Assessment Year ('AY') 2005-06. ITA Nos.1345 to 1347/Chny/2024 (AY 2018-19 & AY 2019-20) M/s.Romaa Housing Pvt. Ltd. :: 6 :: 2. By the impugned order the ITAT affirmed

JAY FARM HOUSE,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 308/CHNY/2011[1997-98]Status: DisposedITAT Chennai16 Nov 2016AY 1997-98

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G.Seetharaman, Chartered AccountantFor Respondent: Shri T.R.Senthil Kumar, Standing Counsel
Section 271(1)(b)Section 69A

260A of the Act being maintainable before the High Court only on substantial question of law, therefore, it could not be said to be continuation of the assessment proceedings within the meaning of the proviso to section 142A of the Act. The Assessing Officer, thus, had no power to refer the matter to the DVO. 12. In the present case

JAY FARM HOUSE,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 306/CHNY/2011[1995-96]Status: DisposedITAT Chennai16 Nov 2016AY 1995-96

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G.Seetharaman, Chartered AccountantFor Respondent: Shri T.R.Senthil Kumar, Standing Counsel
Section 271(1)(b)Section 69A

260A of the Act being maintainable before the High Court only on substantial question of law, therefore, it could not be said to be continuation of the assessment proceedings within the meaning of the proviso to section 142A of the Act. The Assessing Officer, thus, had no power to refer the matter to the DVO. 12. In the present case

JAY FARM HOUSE,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 307/CHNY/2011[1996-97]Status: DisposedITAT Chennai16 Nov 2016AY 1996-97

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G.Seetharaman, Chartered AccountantFor Respondent: Shri T.R.Senthil Kumar, Standing Counsel
Section 271(1)(b)Section 69A

260A of the Act being maintainable before the High Court only on substantial question of law, therefore, it could not be said to be continuation of the assessment proceedings within the meaning of the proviso to section 142A of the Act. The Assessing Officer, thus, had no power to refer the matter to the DVO. 12. In the present case

M/S. J FARM HOUSE,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 309/CHNY/2011[2003-04]Status: DisposedITAT Chennai16 Nov 2016AY 2003-04

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri G.Seetharaman, Chartered AccountantFor Respondent: Shri T.R.Senthil Kumar, Standing Counsel
Section 271(1)(b)Section 69A

260A of the Act being maintainable before the High Court only on substantial question of law, therefore, it could not be said to be continuation of the assessment proceedings within the meaning of the proviso to section 142A of the Act. The Assessing Officer, thus, had no power to refer the matter to the DVO. 12. In the present case

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT, INTL TAXN CIRCLE-2(1), CHENNAI

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

ITA 1215/CHNY/2025[2017-18]Status: DisposedITAT Chennai26 Sept 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Ashik Shah, CAFor Respondent: Ms.Anitha, Addl.CIT
Section 133ASection 139Section 148Section 270A(2)Section 271(1)(c)

penalty imposed by the Assessing Officer under section 271(1)(c) of the Income-tax Act. 1961 on the ground that the issue of deduction under section 14A of the Act was a debatable issue. We may also ITA Nos.1215 to 1217/Chny/2025 (AYs 2017-18, 2018-19 & 2020-21) M/s. Redington Distribution Pte. Ltd. :: 11 :: note that against the quantum

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT, INTL TAXN CIRCLE-2(1), CHENNAI

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

ITA 1217/CHNY/2025[2020-21]Status: DisposedITAT Chennai26 Sept 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Ashik Shah, CAFor Respondent: Ms.Anitha, Addl.CIT
Section 133ASection 139Section 148Section 270A(2)Section 271(1)(c)

penalty imposed by the Assessing Officer under section 271(1)(c) of the Income-tax Act. 1961 on the ground that the issue of deduction under section 14A of the Act was a debatable issue. We may also ITA Nos.1215 to 1217/Chny/2025 (AYs 2017-18, 2018-19 & 2020-21) M/s. Redington Distribution Pte. Ltd. :: 11 :: note that against the quantum

REDINGTON DISTRIBUTIONS PTE LTD.,SINGAPORE vs. ACIT, INTL TAXN CIRCLE-2(1), CHENNAI

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

ITA 1216/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Ashik Shah, CAFor Respondent: Ms.Anitha, Addl.CIT
Section 133ASection 139Section 148Section 270A(2)Section 271(1)(c)

penalty imposed by the Assessing Officer under section 271(1)(c) of the Income-tax Act. 1961 on the ground that the issue of deduction under section 14A of the Act was a debatable issue. We may also ITA Nos.1215 to 1217/Chny/2025 (AYs 2017-18, 2018-19 & 2020-21) M/s. Redington Distribution Pte. Ltd. :: 11 :: note that against the quantum

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT, INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 891/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 Jul 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

penalty imposed by the Assessing Officer under section 271(1)(c) of the Income-tax Act. 1961 on the ground that the issue of deduction under section 14A of the Act was a debatable issue. We may also note that against the quantum assessment whereunder deduction under section 14A of the Act was prescribed to the appellant. The appellant

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT , INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 892/CHNY/2025[2014-15]Status: DisposedITAT Chennai29 Jul 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

penalty imposed by the Assessing Officer under section 271(1)(c) of the Income-tax Act. 1961 on the ground that the issue of deduction under section 14A of the Act was a debatable issue. We may also note that against the quantum assessment whereunder deduction under section 14A of the Act was prescribed to the appellant. The appellant

M/S.REDINGTON DISTRIBUTIONS PTE LTD.,SINGAPORE vs. ACIT, INTLTAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 893/CHNY/2025[2015-16]Status: DisposedITAT Chennai29 Jul 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

penalty imposed by the Assessing Officer under section 271(1)(c) of the Income-tax Act. 1961 on the ground that the issue of deduction under section 14A of the Act was a debatable issue. We may also note that against the quantum assessment whereunder deduction under section 14A of the Act was prescribed to the appellant. The appellant

M/S.REDINGTON DISTRIBUTIONS PTE LTD.,SINGAPORE vs. ACIT, INTLTAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 894/CHNY/2025[2016-17]Status: DisposedITAT Chennai29 Jul 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

penalty imposed by the Assessing Officer under section 271(1)(c) of the Income-tax Act. 1961 on the ground that the issue of deduction under section 14A of the Act was a debatable issue. We may also note that against the quantum assessment whereunder deduction under section 14A of the Act was prescribed to the appellant. The appellant

M/S.REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT,INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 889/CHNY/2025[2011-12]Status: DisposedITAT Chennai29 Jul 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

penalty imposed by the Assessing Officer under section 271(1)(c) of the Income-tax Act. 1961 on the ground that the issue of deduction under section 14A of the Act was a debatable issue. We may also note that against the quantum assessment whereunder deduction under section 14A of the Act was prescribed to the appellant. The appellant

M/S.REDINGTON DISTRIBUTORS PTE LTD.,SINGAPORE vs. ACIT, INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 890/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Jul 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

penalty imposed by the Assessing Officer under section 271(1)(c) of the Income-tax Act. 1961 on the ground that the issue of deduction under section 14A of the Act was a debatable issue. We may also note that against the quantum assessment whereunder deduction under section 14A of the Act was prescribed to the appellant. The appellant

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

ITA 1075/CHNY/2014[2009-10]Status: DisposedITAT Chennai21 Jan 2020AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

271 (1) ( c ) on interest income and disallowance u/s 14A . 1.2 The Ld CIT(A) has erred in not providing an iota of reasoning as to how the levy is not attracted in respect of interest income and U/s 14A vide a speaking order. G1.3 For these and other grounds that may be adduced at the time of hearing

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

ITA 1421/CHNY/2016[2008-2009]Status: DisposedITAT Chennai21 Jan 2020AY 2008-2009

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

271 (1) ( c ) on interest income and disallowance u/s 14A . 1.2 The Ld CIT(A) has erred in not providing an iota of reasoning as to how the levy is not attracted in respect of interest income and U/s 14A vide a speaking order. G1.3 For these and other grounds that may be adduced at the time of hearing

SIVA INDUSTRIES AND HOLDINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

ITA 1973/CHNY/2016[2010-11]Status: HeardITAT Chennai21 Jan 2020AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

271 (1) ( c ) on interest income and disallowance u/s 14A . 1.2 The Ld CIT(A) has erred in not providing an iota of reasoning as to how the levy is not attracted in respect of interest income and U/s 14A vide a speaking order. G1.3 For these and other grounds that may be adduced at the time of hearing

DCIT, CHENNAI vs. SIVA VENTURES LIMITED, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

ITA 663/CHNY/2015[2010-11]Status: DisposedITAT Chennai21 Jan 2020AY 2010-11

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

Section 250(6)

271 (1) ( c ) on interest income and disallowance u/s 14A . 1.2 The Ld CIT(A) has erred in not providing an iota of reasoning as to how the levy is not attracted in respect of interest income and U/s 14A vide a speaking order. G1.3 For these and other grounds that may be adduced at the time of hearing