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5 results for “penalty u/s 271”+ Section 273clear

Sorted by relevance

Delhi112Mumbai63Jaipur57Bangalore32Indore26Visakhapatnam15Hyderabad12Ahmedabad12Pune9Kolkata9Lucknow9Cochin8Chandigarh7Rajkot6Chennai5Raipur4Nagpur4Agra3Cuttack3Patna1Jodhpur1Jabalpur1Guwahati1

Key Topics

Section 1488Section 271(1)(c)7Penalty5Section 153C4Section 271A4Addition to Income4Section 272A(1)(d)3Section 2633Section 270A(2)

ANOTRA REALATORS PRIVATE LIMITED,CHENNAI vs. PCIT (CENTRAL)- 1, CHENNAI

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

ITA 1451/CHNY/2024[2016-17]Status: DisposedITAT Chennai14 Aug 2024AY 2016-17
Section 132Section 143(3)Section 153CSection 263Section 271Section 271(1)(c)Section 271ASection 69A

u/s 271AAC are initiated separately.\n7. The Tax Computation Sheet and Demand Notice are enclosed.\n8. This order is passed with the prior approval of the Additional\nCommissioner of Income Tax, Central Range-1, Chennai as per section\n153D of the Income Tax Act.\nFrom the above, it is clear that this order is passed with the prior\napproval

3
Section 133A3
Permanent Establishment3
Survey u/s 133A3

AA522 KUNNATHUR VELAMPALAYAM PRIMARY AGRICULTURAL COOP CREDIT SOCIETY LTD,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(2) TIRUPUR, TIRUPUR

The appeal of the assessee is allowed

ITA 3133/CHNY/2025[2019-20]Status: DisposedITAT Chennai03 Feb 2026AY 2019-20

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3133/Chny/2025 िनधा"रण वष" /Assessment Year: 2019-20

For Respondent: Ms. R.Kavitha, Addl. CIT
Section 142(1)Section 148Section 148ASection 250Section 272A(1)(d)Section 273BSection 80P

u/s. 272A(1)(d) of the Act for the reason that the assessee did not respond to the notices issued. The A.O passed AA522 Kunnathur Velampalayam Primary Agricultural Co-op. Credit Society Ltd. :- 3 -: the penalty order levying a penalty of Rs.50,000/- (Rs.10,000/- for each of the default). Aggrieved, the assessee filed further appeal before

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 which was levied by the AO under section 271(1)(c) of the Act on the same facts and circumstances and accordingly claimed that the impugned issue was squarely covered in favour of the assessee. Per contra, the Ld. DR vehemently supported the order of the lower authorities and didn’t agree that the lis in question was covered

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 which was levied by the AO under section 271(1)(c) of the Act on the same facts and circumstances and accordingly claimed that the impugned issue was squarely covered in favour of the assessee. Per contra, the Ld. DR vehemently supported the order of the lower authorities and didn’t agree that the lis in question was covered

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 which was levied by the AO under section 271(1)(c) of the Act on the same facts and circumstances and accordingly claimed that the impugned issue was squarely covered in favour of the assessee. Per contra, the Ld. DR vehemently supported the order of the lower authorities and didn’t agree that the lis in question was covered