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32 results for “penalty u/s 271”+ Section 28clear

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Key Topics

Section 153A40Section 153D36Addition to Income26Section 44B23Section 271(1)(c)16Section 915Section 143(3)14Section 143(2)14Section 132

ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN vs. SEABIRD EXPLORATION FZ-LLC, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 134/DDN/2024[2012-13]Status: DisposedITAT Dehradun18 Feb 2026AY 2012-13

Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 250Section 271(1)(c)Section 44B

28,83,36,180/-. Thereafter the assessee filed objections before the ld. Dispute Resolution Panel (“DRP”) who vide order dated 03.04.2019 has confirmed the addition on account of income @ 10 % computed u/s 44BB of the Act and delete the adjustment proposed by TPO. Accordingly, total income was assessed at INR 16,87,46,765/- in terms of order passed u/s

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

Showing 1–20 of 32 · Page 1 of 2

10
Penalty9
Reassessment4
Disallowance4
ITA 79/DDN/2024[2015-16]Status: DisposedITAT Dehradun29 Oct 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode]

Section 147Section 148Section 234ASection 250Section 271(1)(b)Section 69A

section 148(1), it is mandatory that notice u/s 148 should be served on the assessee. As observed above, in the instant case, the AO despite of having information of the correct address and correct email id had served the notice u/s 148 as well as subsequent notices on the incorrect address and further the email ID which notice

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

28. The learned authorised representative submitted that the issue is squarely covered in favour of the assessee by the decision of the full bench of the jurisdictional High Court in 334 ITR 79. He also relied on several other judicial precedents. We have carefully considered the rival contention and perused the orders of the 29. lower authorities. In fact

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

28. The learned authorised representative submitted that the issue is squarely covered in favour of the assessee by the decision of the full bench of the jurisdictional High Court in 334 ITR 79. He also relied on several other judicial precedents. We have carefully considered the rival contention and perused the orders of the 29. lower authorities. In fact

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

28. The learned authorised representative submitted that the issue is squarely covered in favour of the assessee by the decision of the full bench of the jurisdictional High Court in 334 ITR 79. He also relied on several other judicial precedents. We have carefully considered the rival contention and perused the orders of the 29. lower authorities. In fact

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

28. The learned authorised representative submitted that the issue is squarely covered in favour of the assessee by the decision of the full bench of the jurisdictional High Court in 334 ITR 79. He also relied on several other judicial precedents. We have carefully considered the rival contention and perused the orders of the 29. lower authorities. In fact

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

28. The learned authorised representative submitted that the issue is squarely covered in favour of the assessee by the decision of the full bench of the jurisdictional High Court in 334 ITR 79. He also relied on several other judicial precedents. We have carefully considered the rival contention and perused the orders of the 29. lower authorities. In fact

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

28. The learned authorised representative submitted that the issue is squarely covered in favour of the assessee by the decision of the full bench of the jurisdictional High Court in 334 ITR 79. He also relied on several other judicial precedents. We have carefully considered the rival contention and perused the orders of the 29. lower authorities. In fact

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

28. The learned authorised representative submitted that the issue is squarely covered in favour of the assessee by the decision of the full bench of the jurisdictional High Court in 334 ITR 79. He also relied on several other judicial precedents. We have carefully considered the rival contention and perused the orders of the 29. lower authorities. In fact

SHRI PURAN SINGH VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3401/DEL/2015[2009-10]Status: DisposedITAT Dehradun31 Jan 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153CSection 250(6)Section 292C

28,000/- already surrendered. Penalty u/s 271(l)(c ) of the I.T. Act, 1961 is also initiated furnishing of inaccurate particulars of income and concealment. (Addition: Rs. 7,66,666/-) 3.1 Information waspassed by the ACIT (Central),Meerut on the basis of a document found and seized during the course of search u/s 132 of the i.T.Act,1961 from

SHRI PURAN SINGH VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3400/DEL/2015[2008-09]Status: DisposedITAT Dehradun31 Jan 2023AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153CSection 250(6)Section 292C

28,000/- already surrendered. Penalty u/s 271(l)(c ) of the I.T. Act, 1961 is also initiated furnishing of inaccurate particulars of income and concealment. (Addition: Rs. 7,66,666/-) 3.1 Information waspassed by the ACIT (Central),Meerut on the basis of a document found and seized during the course of search u/s 132 of the i.T.Act,1961 from

MAYANK SINGH MEHRA,NAINITAL vs. ITO, NAINITAL

In the result, the Appeal of the assessee is allowed

ITA 100/DDN/2019[2010-11]Status: DisposedITAT Dehradun23 Nov 2023AY 2010-11

Bench: Shri Kul Bharat & Shri M Balaganesh[Assessment Year : 2010-11] Mayank Singh Mehra V Ito Oak Over Cottage, Mallital, S Nainital Nainital, Uttarakhand Uttarakhand Pan: Abipm5085E Appellant Respondent Appellant By Sh. Sharad Kumar Vishnoi, Adv Respondent By Sh. A. S. Rana, Sr. Ld. Dr Date Of Hearing 22.11.2023 Date Of 23.11.2023 Pronouncement

Section 27(1)Section 271(1)(c)

section 27(1) Income Tax Act. 1961 categorically states that penalty would be livable if the assessee conceals particulars of his Income or furnishes Inaccurate particulars thereof. But by reason of such concealment of furnishing of inaccurate alone, the assessee does not ipso facto becomes liable for penalty. Imposition of penalty is not automatic. Not only is the levy

SHRI ADITYA VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3398/DEL/2015[2008-09]Status: DisposedITAT Dehradun31 Jan 2023AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 153A(1)(a)Section 250(6)Section 271(1)(c)Section 275(1)(a)Section 292C

Section. 3. That on the facts and circumstances of the case and in law, the Hon’ble CIT(A) has erred in upholding the penalty levied u/s 271(1)(c) of the Act inter alia because- 3.1. The appellant had made full disclosure of all his income in the return filed in response to notice issued u/s 153A

SHRI ADITYA VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3399/DEL/2015[2009-10]Status: DisposedITAT Dehradun31 Jan 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 153A(1)(a)Section 250(6)Section 271(1)(c)Section 275(1)(a)Section 292C

Section. 3. That on the facts and circumstances of the case and in law, the Hon’ble CIT(A) has erred in upholding the penalty levied u/s 271(1)(c) of the Act inter alia because- 3.1. The appellant had made full disclosure of all his income in the return filed in response to notice issued u/s 153A

SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3396/DEL/2015[2008-09]Status: DisposedITAT Dehradun31 Jan 2023AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(b)Section 250(6)Section 292C

section 292C. 2.2 there was a clear finding of fact recorded by the Ld. AO in the assessment order that the agreement to sell dated 14.10.2007 did not materialize which has either been totally ignored or not appreciated by the Ld. CIT(A). 2.3 that the Ld. CLT(A) has erred in not appreciating the fact that there

SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3397/DEL/2015[2009-10]Status: DisposedITAT Dehradun31 Jan 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(b)Section 250(6)Section 292C

section 292C. 2.2 there was a clear finding of fact recorded by the Ld. AO in the assessment order that the agreement to sell dated 14.10.2007 did not materialize which has either been totally ignored or not appreciated by the Ld. CIT(A). 2.3 that the Ld. CLT(A) has erred in not appreciating the fact that there

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

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

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

SCHLUMBERGER ASIA SERVICES LTD.,GURGAON vs. DDIT, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 6437/DEL/2014[2011-12]Status: DisposedITAT Dehradun05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri C.N. Prasad[Assessment Year: 2011-12] Schlumberger Asia Services Deputy Director Of Income Tax Limited, (International Taxation), 14Th Floor, Tower C, Building Dehradun No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan-Aadcs1107J Assessee Revenue [Assessment Year: 2011-12] Deputy Director Of Income Tax Schlumberger Asia Services (International Taxation), Limited, Dehradun 14Th Floor, Tower C, Building No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan- Aadcs1107J Revenue Assessee Assessee By Sh. Salil Kapoor, Adv. Ms. Ananya Kappor & Ms. Soumya Singh, Adv. Revenue By Sh. T.S.Mapwal, Sr.Dr

Section 143(3)Section 44BSection 44DSection 9

271(l)(c) of the Act. These grounds are dismissed on the ground that mere initiation of penalty is not an appellable matter. 12. In the result, this appeal is partly allowed.” 5. Aggrieved with such part relief, the assessee as well as the Revenue are in appeal before the Tribunal by raising the following grounds:- Revenue’s Appeal

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX DDIT/ADIT (INTERNATIONAL TAXATION ) CIRCLE-1, DEHRADUN

In the result, the appeal of the assessee is partly allowed

ITA 7/DDN/2021[2016-17]Status: DisposedITAT Dehradun14 Dec 2021AY 2016-17

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17

For Appellant: Sh. Ajay Vohra, Sr. AdvocateFor Respondent: Sh. N.S. Jangpangi, CIT/DR
Section 143(3)Section 144C(13)Section 144C(5)Section 44C

penalty proceedings under section 271(1)(c) of the Act. 16.3 The Appellant submits that each grounds of appeal are without prejudice to one another 16.4 The Appellant craves leave to add, alter, amend, substitute and / or modify in any manner whatsoever all or any of the foregoing grounds of objections at or before the hearing ofthe appeal.” 2. Ground