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2 results for “penalty u/s 271”+ Section 45(2)clear

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Key Topics

Section 271(1)(c)5Section 143(3)3Penalty2Addition to Income2

BEER SINGH BISHT,PAURI vs. THE INCOME TAX OFFICER, WARD-1(4)(3), KOTHDWAR

In the result, appeal of the assessee is allowed

ITA 42/DDN/2021[2014-15]Status: DisposedITAT Dehradun23 Jun 2023AY 2014-15
Section 143(3)Section 147Section 148Section 271(1)Section 271(1)(c)Section 274

2. The only issue to be decided in this appeal is as to whether the NFAC was justified in confirming the levy of penalty u/s 271(1)(c ) of the Income Tax Act, 1961 [hereinafter referred to as the ‘Act’] in the facts and circumstances of the instant case. AY: 2014-15 3. We have heard the rival submissions

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

ITA 69/DDN/2024[2020-21]Status: DisposedITAT Dehradun24 Dec 2025AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80

45 of the CERC Regulations 2014-19\nprovides for late payment surcharge as under -\n45. Late Payment Surcharge In case the payment of any bill for charges\npayable under these regulations is delayed by a beneficiary of long term\ntransmission customer/DICs as the case may be, beyond a period of 60 days\nfrom the date of billing, a late payment