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112 results for “penalty u/s 271”+ Section 14(3)clear

Sorted by relevance

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Key Topics

Section 271(1)(c)87Addition to Income69Penalty64Section 201(1)40Section 143(3)38Section 153A38Section 271D33Section 269S33Section 271C

ABDULLA KATTIL KOTTUR,PALAKKAD vs. ITO, WARD 1 & TPS, PALAKKAD

In the result, appeal filed by the assessee is allowed

ITA 843/COCH/2024[2017-18]Status: DisposedITAT Cochin16 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2017-18 Abdulla Kattil Kottur Mp3/562 Selected Plaza Near Panchayath Mannarkad Ito Vs. Palakkad District Ward-1 & Tps Kerala 678 582 Palakkad Pan No :Azrpa9183C Appellant Respondent Appellant By : None Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 19.02.2025 Date Of Pronouncement : 16.05.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Cit(A)/Nfac Dated 26.7.2024 Vide Din & Order No.Itba/Nfac/S/250/2024-25/1067077218(1) For The Ay 2017- 18 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). 2. The Assessee Has Raised The Following Grounds Of Appeal: Abdulla Kattil Kottur, Palakkad Page 2 Of 10 Abdulla Kattil Kottur, Palakkad Page 3 Of 10

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 250Section 271BSection 273BSection 44ASection 80D

Showing 1–20 of 112 · Page 1 of 6

30
Cash Deposit24
Section 13222
Comparables/TP20

14 of 2001, Section 94 (w.e.f. 1.4.2002).][, section 271-BB,] [ Inserted by Act 12 of 1990, Section 50 (w.r.e.f. 1.4.1990).] [section 271-C, section 271-CA] [ Substituted by Act 21 of 2006, Section 55, for " section 271-C" (w.e.f. 1.4.2007).][, section 271-D, section 271-E, ] [Inserted by Act 46 of 1986, Section 26 (w.e.f. 10.9.1986).][section 271-F, ] [Substituted

THE DCIT,CEN-CIRCLE-2, KOCHI, KOCHI vs. SRI. SINKARAM M. CHETTIAR, ERNAKULAM

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

ITA 373/COCH/2017[2010-11]Status: DisposedITAT Cochin02 Aug 2018AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]

Section 132Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A of the Act. Finally, penalty was levied u/s. 271(1)(c) of the Act. For clarity, we reproduce the income returned, income assessed, income after giving effect to the CIT(A) order and the penalty levied as follows: Asst. Year Income as per Income fixed by Income fixed after Difference in Penalty Return the A.O. giving effect

THE DCIT,CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. SRI.SINKARAM M.CHETTIAR, ERNAKULAM, ERNAKULAM

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

ITA 369/COCH/2017[2006-07]Status: DisposedITAT Cochin02 Aug 2018AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]

Section 132Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A of the Act. Finally, penalty was levied u/s. 271(1)(c) of the Act. For clarity, we reproduce the income returned, income assessed, income after giving effect to the CIT(A) order and the penalty levied as follows: Asst. Year Income as per Income fixed by Income fixed after Difference in Penalty Return the A.O. giving effect

THE DCIT,CEN-CIRCLE-2, ERNAKULAM, ERNAKULAM vs. SRI.SINKARAM M.CHETTIAR, ERNAKULAM, ERNAKULAM

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

ITA 368/COCH/2017[2005-06]Status: DisposedITAT Cochin02 Aug 2018AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]

Section 132Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A of the Act. Finally, penalty was levied u/s. 271(1)(c) of the Act. For clarity, we reproduce the income returned, income assessed, income after giving effect to the CIT(A) order and the penalty levied as follows: Asst. Year Income as per Income fixed by Income fixed after Difference in Penalty Return the A.O. giving effect

THE DCIT,CEN-CIRCLE-2, KOCHI, KOCHI vs. SRI. SINKARAM M. CHETTIAR, ERNAKULAM

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

ITA 370/COCH/2017[2007-08]Status: DisposedITAT Cochin02 Aug 2018AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]

Section 132Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A of the Act. Finally, penalty was levied u/s. 271(1)(c) of the Act. For clarity, we reproduce the income returned, income assessed, income after giving effect to the CIT(A) order and the penalty levied as follows: Asst. Year Income as per Income fixed by Income fixed after Difference in Penalty Return the A.O. giving effect

THE DCIT,CEN-CIRCLE-2, KOCHI, KOCHI vs. SRI. SINKARAM M. CHETTIAR, ERNAKULAM

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

ITA 371/COCH/2017[2008-09]Status: DisposedITAT Cochin02 Aug 2018AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]

Section 132Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A of the Act. Finally, penalty was levied u/s. 271(1)(c) of the Act. For clarity, we reproduce the income returned, income assessed, income after giving effect to the CIT(A) order and the penalty levied as follows: Asst. Year Income as per Income fixed by Income fixed after Difference in Penalty Return the A.O. giving effect

THE DCIT,CEN-CIRCLE-2, KOCHI, KOCHI vs. SRI. SINKARAM M. CHETTIAR, ERNAKULAM

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

ITA 372/COCH/2017[2009-10]Status: DisposedITAT Cochin02 Aug 2018AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]

Section 132Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A of the Act. Finally, penalty was levied u/s. 271(1)(c) of the Act. For clarity, we reproduce the income returned, income assessed, income after giving effect to the CIT(A) order and the penalty levied as follows: Asst. Year Income as per Income fixed by Income fixed after Difference in Penalty Return the A.O. giving effect

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 271ASection 68Section 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

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)

14. The CIT (A) also should have appreciated the fact that the appellant lost her husband. Emotions can affect the mind of a person for a long period. It will take a lot of time to recover from the mental illness caused by such emotions. In this case the appellant's husband died in the year 2009. Since the appellant

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

3. Against this, the assessee carried the appeal before the CIT(A) challenging the above levy of penalty, raising following grounds:- “(a) The Assessing Officer has erred in levying a concealment penalty u/s 271(1)(c) of the I.T.Act in the facts and circumstances of the case. (b) The Assessing Officer ought to have found that the non-filing

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

3. Against this, the assessee carried the appeal before the CIT(A) challenging the above levy of penalty, raising following grounds:- “(a) The Assessing Officer has erred in levying a concealment penalty u/s 271(1)(c) of the I.T.Act in the facts and circumstances of the case. (b) The Assessing Officer ought to have found that the non-filing

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

3. Against this, the assessee carried the appeal before the CIT(A) challenging the above levy of penalty, raising following grounds:- “(a) The Assessing Officer has erred in levying a concealment penalty u/s 271(1)(c) of the I.T.Act in the facts and circumstances of the case. (b) The Assessing Officer ought to have found that the non-filing

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

3. Against this, the assessee carried the appeal before the CIT(A) challenging the above levy of penalty, raising following grounds:- “(a) The Assessing Officer has erred in levying a concealment penalty u/s 271(1)(c) of the I.T.Act in the facts and circumstances of the case. (b) The Assessing Officer ought to have found that the non-filing

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

3. Against this, the assessee carried the appeal before the CIT(A) challenging the above levy of penalty, raising following grounds:- “(a) The Assessing Officer has erred in levying a concealment penalty u/s 271(1)(c) of the I.T.Act in the facts and circumstances of the case. (b) The Assessing Officer ought to have found that the non-filing

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)

u/s 271(1)(c) (INR) (INR) 3,73,478 3,73,478 (2012-2013) 5,76,636 5,76,636 (2013-2014) 2,34,054 2,34,054 (2014-2015) 13. Since there is no change in the facts and circumstances of the case and the grounds raised by the Assessee are identical, our finding and adjudication in relation

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)

u/s 271(1)(c) (INR) (INR) 3,73,478 3,73,478 (2012-2013) 5,76,636 5,76,636 (2013-2014) 2,34,054 2,34,054 (2014-2015) 13. Since there is no change in the facts and circumstances of the case and the grounds raised by the Assessee are identical, our finding and adjudication in relation

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)

u/s 271(1)(c) (INR) (INR) 3,73,478 3,73,478 (2012-2013) 5,76,636 5,76,636 (2013-2014) 2,34,054 2,34,054 (2014-2015) 13. Since there is no change in the facts and circumstances of the case and the grounds raised by the Assessee are identical, our finding and adjudication in relation

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)

u/s 271(1)(c) (INR) (INR) 3,73,478 3,73,478 (2012-2013) 5,76,636 5,76,636 (2013-2014) 2,34,054 2,34,054 (2014-2015) 13. Since there is no change in the facts and circumstances of the case and the grounds raised by the Assessee are identical, our finding and adjudication in relation

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)

u/s 271(1)(c) (INR) (INR) 3,73,478 3,73,478 (2012-2013) 5,76,636 5,76,636 (2013-2014) 2,34,054 2,34,054 (2014-2015) 13. Since there is no change in the facts and circumstances of the case and the grounds raised by the Assessee are identical, our finding and adjudication in relation

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)

u/s 271(1)(c) (INR) (INR) 3,73,478 3,73,478 (2012-2013) 5,76,636 5,76,636 (2013-2014) 2,34,054 2,34,054 (2014-2015) 13. Since there is no change in the facts and circumstances of the case and the grounds raised by the Assessee are identical, our finding and adjudication in relation