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14 results for “penalty u/s 271”+ Section 197clear

Sorted by relevance

Delhi246Mumbai136Karnataka120Raipur98Bangalore63Jaipur30Chandigarh29Chennai29Indore29Ahmedabad26Kolkata21Lucknow18Surat16Cochin14Rajkot11Hyderabad10Allahabad7Pune6Nagpur6Amritsar5Visakhapatnam3Cuttack2Gauhati1Rajasthan1SC1Calcutta1Telangana1Jodhpur1Agra1

Key Topics

Addition to Income14Section 153D12Unexplained Investment9Section 1325Section 153A5Section 69C3Search & Seizure3Section 143(2)2

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

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

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 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 48/COCH/2014[2005-06]Status: DisposedITAT Cochin30 Apr 2019AY 2005-06

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 49/COCH/2014[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

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

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

ITA 51/COCH/2014[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

M/S.PRINCE ROLLER FLOUR MILLS P. LTD,PALAKKAD vs. THE ACIT, KOCHI

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

ITA 36/COCH/2019[2009-10]Status: DisposedITAT Cochin20 Dec 2019AY 2009-10

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

Section 132Section 143(2)Section 153A

Penalty proceedings u/s. 271(1)(c) of the Income Tax Act were initiated separately. Accordingly, the assessment was completed as under: Income from Business[as returned] Rs. 4812959/- Addition (as per para 5.3] Rs.18041977/- Total Rs.22854956/- Less: Chapter VIA Deduction (80G) Rs. 2500/- Total Income Assessed Rs.22852436/- AY 2014-15 Table 1 Sl. Products Qty. Produced Production Sale Value Sale

THE ACIT, KOCHI vs. M/S.PRINCE ROLLER FLOUR MILLS P. LTD, PALAKKAD

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

ITA 21/COCH/2019[2009-10]Status: DisposedITAT Cochin16 Dec 2019AY 2009-10

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

Section 132Section 143(2)Section 153A

Penalty proceedings u/s. 271(1)(c) of the Income Tax Act were initiated separately. Accordingly, the assessment was completed as under: Income from Business[as returned] Rs. 4812959/- Addition (as per para 5.3] Rs.18041977/- Total Rs.22854956/- Less: Chapter VIA Deduction (80G) Rs. 2500/- Total Income Assessed Rs.22852436/- AY 2014-15 Table 1 Sl. Products Qty. Produced Production Sale Value Sale

K.K.RADHAKRISHNAN,KANNUR vs. DCIT, KOZHIKKODE

ITA 520/COCH/2023[2012-13]Status: DisposedITAT Cochin04 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

Penalty u/s 153C Income Proceeding u/s 2007-08 3,10,370 14,50,370 271(1)(c) 2008-09 6,43,400 1,45,03,400 271(1)(c) 2009-10 6,00,730 12,87,197 271(1)(c) 2010-11 8,11,240 10,71,240 271

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

ITA 518/COCH/2023[2009-10]Status: DisposedITAT Cochin04 Aug 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Respondent byFor Respondent: Shri Arun Raj S, Advocate
Section 132Section 153ASection 153DSection 69C

Penalty u/s 153C Income Proceeding u/s 2007-08 3,10,370 14,50,370 271(1)(c) 2008-09 6,43,400 1,45,03,400 271(1)(c) 2009-10 6,00,730 12,87,197 271(1)(c) 2010-11 8,11,240 10,71,240 271

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

ITA 517/COCH/2023[2007-08]Status: DisposedITAT Cochin04 Aug 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

Penalty u/s 153C Income Proceeding u/s 2007-08 3,10,370 14,50,370 271(1)(c) 2008-09 6,43,400 1,45,03,400 271(1)(c) 2009-10 6,00,730 12,87,197 271(1)(c) 2010-11 8,11,240 10,71,240 271