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128 results for “penalty u/s 271”+ Section 11(2)clear

Sorted by relevance

Delhi3,868Mumbai3,177Ahmedabad910Kolkata781Bangalore743Jaipur735Pune626Chennai495Indore478Hyderabad401Surat392Chandigarh269Raipur202Rajkot175Amritsar166Karnataka149Lucknow136Visakhapatnam133Cochin128Cuttack119Nagpur116Agra73Ranchi73Allahabad68Guwahati63Dehradun47Patna39Calcutta37Panaji37Jodhpur29Jabalpur28Kerala14SC13Varanasi11Telangana8Rajasthan4Gauhati1

Key Topics

Section 271(1)(c)122Addition to Income75Penalty70Section 27447Section 143(3)38Section 201(1)36Section 27129Section 14827Section 271C

M/S PAZHAYANGADI G GOLD,KANNUR vs. ITO WARD 1 & TPS, KANNUR

In the result, the appeal by the assessee is dismissed

ITA 187/COCH/2023[2018-19]Status: DisposedITAT Cochin27 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2018-19 Pazhayangadi G Gold, Ito, Ward-1& Tps, Eazhome Pazhayangadi, Kannur Kannur-670303 Vs. Pan : Aaufp9485G (Appellant) (Respondent) For Assessee : Shri Arun Raj S. Adv. For Revenue : Shri Sanjit Kumar Das, Cit-Dr (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025 O R D E R

For Appellant: Shri Arun Raj S. AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 263Section 270ASection 271A

Showing 1–20 of 128 · Page 1 of 7

27
Section 271D26
Cash Deposit21
Reassessment17
Section 68
Section 69

u/s 270A was under a wrong section. The order of the AO was erroneous and prejudicial to the interest of revenue. Hence the order of the AO is set aside to the extent of non-initiation of penalty proceedings under the correct section. The AO is directed to pass fresh order accordingly.” Being aggrieved, the assessee is in appeal before

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,MG ROAD PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 527/COCH/2025[2011-12]Status: DisposedITAT Cochin20 Aug 2025AY 2011-12

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee against three separate orders passed by the CIT(A), each dated 30/06/2025, whereby Assessee’s appeal against the Penalty Orders 25/02/2025, ITA Nos.527-532/Coch/2025 Assessment Year

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,M G ROAD PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 530/COCH/2025[2014-15]Status: DisposedITAT Cochin20 Aug 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee against three separate orders passed by the CIT(A), each dated 30/06/2025, whereby Assessee’s appeal against the Penalty Orders 25/02/2025, ITA Nos.527-532/Coch/2025 Assessment Year

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,M G ROAD,PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 531/COCH/2025[2018-19]Status: DisposedITAT Cochin20 Aug 2025AY 2018-19

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee against three separate orders passed by the CIT(A), each dated 30/06/2025, whereby Assessee’s appeal against the Penalty Orders 25/02/2025, ITA Nos.527-532/Coch/2025 Assessment Year

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,M G ROAD ,PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 529/COCH/2025[2013-14]Status: DisposedITAT Cochin20 Aug 2025AY 2013-14

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee against three separate orders passed by the CIT(A), each dated 30/06/2025, whereby Assessee’s appeal against the Penalty Orders 25/02/2025, ITA Nos.527-532/Coch/2025 Assessment Year

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,M G ROAD PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 528/COCH/2025[2012-13]Status: DisposedITAT Cochin20 Aug 2025AY 2012-13

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee against three separate orders passed by the CIT(A), each dated 30/06/2025, whereby Assessee’s appeal against the Penalty Orders 25/02/2025, ITA Nos.527-532/Coch/2025 Assessment Year

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,M G ROAD PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 532/COCH/2025[2020-21]Status: DisposedITAT Cochin20 Aug 2025AY 2020-21

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee against three separate orders passed by the CIT(A), each dated 30/06/2025, whereby Assessee’s appeal against the Penalty Orders 25/02/2025, ITA Nos.527-532/Coch/2025 Assessment Year

MRS. THANKAMANI VARADARAJULU,KOTTAYAM vs. THE DCIT,CEN-CIRCLE-2, TRIVANDRUM

In the result, appeals of the assesses are allowed

ITA 374/COCH/2019[2002-03]Status: DisposedITAT Cochin27 Sept 2019AY 2002-03

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 271(1)

11) TMI 1620 that the notice issued by the Assessing Officer u/s. 274 r.w.s 271(1)(c) is to be bad in law as it did not specify which limb of section 271(1)(c) of the Act, the penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or furnishing of inaccurate particulars of income. This

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

ITA 568/COCH/2019[2004-05]Status: DisposedITAT Cochin10 Feb 2020AY 2004-05

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

11) TMI 1620 that the notice issued by the Assessing Officer u/s. 274 r.w.s 271(1)(c) is to be bad in law as it did not specify which limb of section 271(1)(c) of the Act, the penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or furnishing of inaccurate particulars of income. This

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

ITA 567/COCH/2019[2003-04]Status: DisposedITAT Cochin10 Feb 2020AY 2003-04

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

11) TMI 1620 that the notice issued by the Assessing Officer u/s. 274 r.w.s 271(1)(c) is to be bad in law as it did not specify which limb of section 271(1)(c) of the Act, the penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or furnishing of inaccurate particulars of income. This

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

ITA 564/COCH/2019[2000-01]Status: DisposedITAT Cochin10 Feb 2020AY 2000-01

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

11) TMI 1620 that the notice issued by the Assessing Officer u/s. 274 r.w.s 271(1)(c) is to be bad in law as it did not specify which limb of section 271(1)(c) of the Act, the penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or furnishing of inaccurate particulars of income. This

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

ITA 565/COCH/2019[2001-02]Status: DisposedITAT Cochin10 Feb 2020AY 2001-02

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

11) TMI 1620 that the notice issued by the Assessing Officer u/s. 274 r.w.s 271(1)(c) is to be bad in law as it did not specify which limb of section 271(1)(c) of the Act, the penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or furnishing of inaccurate particulars of income. This

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

ITA 566/COCH/2019[2002-03]Status: DisposedITAT Cochin10 Feb 2020AY 2002-03

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

11) TMI 1620 that the notice issued by the Assessing Officer u/s. 274 r.w.s 271(1)(c) is to be bad in law as it did not specify which limb of section 271(1)(c) of the Act, the penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or furnishing of inaccurate particulars of income. This

SRI.ALAVIKUTTY,VENGARA,MALAPPURAM vs. THE DCIT, CALICUT

In the result, the appeal of the assessee is allowed

ITA 524/COCH/2018[2007-08]Status: DisposedITAT Cochin24 Jan 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153Section 153ASection 271(1)Section 271(1)(c)Section 27I(1)Section 27I(1)(c)

271(1)(c) need not have been levied is factually incorrect as the assessee did not disclose this income in the return of income filed in response to notice u/s. 153C. The CIT(A) noticed that the Assessing Officer had clearly spelt in the assessment order iself as to why and on what amount penalty is being levied and therefore

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE ACIT(CEN,CIRCLE, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 596/COCH/2018[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

u/s. 271(1)(c) of the Act for the assessment years 2006-07 to 2008-09. The assessee has also filed Stay Petitions seeking stay of penalty in respect of the above cases. 10. The facts of the case are that a search under section 132 of the Act was conducted at the residence of Smt Asha Sunil

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 47/COCH/2014[2004-05]Status: DisposedITAT Cochin30 Apr 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

u/s. 271(1)(c) of the Act for the assessment years 2006-07 to 2008-09. The assessee has also filed Stay Petitions seeking stay of penalty in respect of the above cases. 10. The facts of the case are that a search under section 132 of the Act was conducted at the residence of Smt Asha Sunil

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 50/COCH/2014[2007-08]Status: DisposedITAT Cochin30 Apr 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

u/s. 271(1)(c) of the Act for the assessment years 2006-07 to 2008-09. The assessee has also filed Stay Petitions seeking stay of penalty in respect of the above cases. 10. The facts of the case are that a search under section 132 of the Act was conducted at the residence of Smt Asha Sunil

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE ACIT(CEN,CIRCLE, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 595/COCH/2018[2007-08]Status: DisposedITAT Cochin30 Apr 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

u/s. 271(1)(c) of the Act for the assessment years 2006-07 to 2008-09. The assessee has also filed Stay Petitions seeking stay of penalty in respect of the above cases. 10. The facts of the case are that a search under section 132 of the Act was conducted at the residence of Smt Asha Sunil

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 46/COCH/2014[2003-04]Status: DisposedITAT Cochin30 Apr 2019AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

u/s. 271(1)(c) of the Act for the assessment years 2006-07 to 2008-09. The assessee has also filed Stay Petitions seeking stay of penalty in respect of the above cases. 10. The facts of the case are that a search under section 132 of the Act was conducted at the residence of Smt Asha Sunil

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 594/COCH/2018[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

u/s. 271(1)(c) of the Act for the assessment years 2006-07 to 2008-09. The assessee has also filed Stay Petitions seeking stay of penalty in respect of the above cases. 10. The facts of the case are that a search under section 132 of the Act was conducted at the residence of Smt Asha Sunil