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3 results for “penalty u/s 271”+ Section 271Cclear

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Key Topics

Section 271C13Section 194A8Section 2017Section 2713Penalty3TDS3Section 201(1)2Section 2742Section 42Section 194A(3)(iii)

THE JOINT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN vs. THE DIRECTOR, HIGHER EDUCATION, NANITAL

In the result, all the Revenue’s appeals are dismissed

ITA 18/DDN/2020[2014-2015]Status: DisposedITAT Dehradun27 Jul 2023AY 2014-2015

Bench: The Hon'Ble Itat. 3. That The Ld. Cit(Appeals), Haldwani Be Set Aside That Of The Ao Be Restored.”

For Appellant: NoneFor Respondent: Smt. Poonam Sharma, Addl. CIT DR
Section 201Section 271Section 271C

u/s 271C of the Income-tax Act, 1961 (for short 'the Act'). However, this plea of the assessee was out-rightly rejected by the assessing officer on the premise that ignorance of law is not an excuse. Accordingly, penalty was imposed as under :- AY 2014-15 AY 2015-16 AY 2016-17 AY 2017-18 Amount of Rs.1

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

2
Deduction2
Addition to Income2

In the result, the appeals of the assessee are allowed

ITA 7499/DEL/2017[2014-15]Status: DisposedITAT Dehradun15 Dec 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

For Appellant: NoneFor Respondent: Smt. Mayank Prabha Tomar, Addl. CIT
Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271Section 271CSection 274Section 4

271 of the Act. However the TDS AO passed an order dated 29 August 2016 under section 271C levying penalty of Rs.1,86,539 being 100% of the alleged non-deduction of tax at source including interest under section 201(1 A) of the Act. It was submitted by the assessee that, 1) UEPPCB is a statutory organisation constituted under

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

ITA 7498/DEL/2017[2013-14]Status: DisposedITAT Dehradun15 Dec 2022AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

For Appellant: NoneFor Respondent: Smt. Mayank Prabha Tomar, Addl. CIT
Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271Section 271CSection 274Section 4

271 of the Act. However the TDS AO passed an order dated 29 August 2016 under section 271C levying penalty of Rs.1,86,539 being 100% of the alleged non-deduction of tax at source including interest under section 201(1 A) of the Act. It was submitted by the assessee that, 1) UEPPCB is a statutory organisation constituted under