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39 results for “TDS”+ Section 271Eclear

Sorted by relevance

Mumbai52Bangalore49Delhi39Karnataka22Indore14Chennai7Kolkata7Visakhapatnam6Jaipur5Panaji5Hyderabad4Pune3Nagpur3Ahmedabad1Raipur1SC1Jodhpur1

Key Topics

Section 15448Section 275(1)(c)42Section 271D35Penalty33Addition to Income27Section 271E26Section 269S26Section 271C21Limitation/Time-bar19Section 201(1)

PRATIBHA BISHT,DELHI vs. ITO,WARD-70(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2318/DEL/2023[2012-13]Status: DisposedITAT Delhi16 Nov 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2012-13] Pratibha Bisht, Vs Ito, A-5-4, Plot 5C, Pragatisheel Bairwa, Ward-70(1), Sector-11, Dwarka, Delhi-110075. New Delhi. Pan-Ahspb0980D Appellant Respondent Appellant By Shri Saurav Rohtagi, Ca Respondent By Shri Baldev Singh Negi, Sr.Dr Date Of Hearing 02.11.2023 Date Of Pronouncement 16.11.2023 Order

Section 148Section 24Section 271(1)(C)Section 271(1)(c)Section 274

TDS return has been filed by all three Income sources after deducting the applicable Tax and issuing the certificates for the same to the Assessee. Assesse filed the return as soon as received the notice for filing the same, paid the balance tax liability as assessed by the department, paid further the Interest on delayed payment of Income

Showing 1–20 of 39 · Page 1 of 2

17
Section 271G16
TDS16

TAPI JWIL JV,NEW DELHI vs. ITO, WARD-62(4), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 6722/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 6722/Del/2018 : Asstt. Year : 2014-15 Ita No. 4873/Del/2019 : Asstt. Year : 2014-15 Tapi Jwil Jv, Vs Income Tax Officer, C/O C. S. Anand, Adv., Ward-62(4), 104, Pankaj Tower, 10, L.S.C. New Delhi Savita Vihar, Delhi-110092 (Appellant) (Respondent) Pan No. Aadat3744J Assessee By : Sh. C. S. Anand, Adv. Revenue By : Sh. Amitabh K. Sinha, Cit-Dr Date Of Hearing: 18.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. Amitabh K. Sinha, CIT-DR
Section 271GSection 40A(2)(b)Section 928BSection 92D

TDS 5188 Sundry Balances written off 70 Net Profit 170416 The assessee JV had filed its ITR declaring total income of Rs. 1,75,600/- (Rs. 1,70,416/- plus Rs.5,188/- being the amount disallowable). The AO had passed the assessment order dated 29.12.2016 u/s 143(3) in the status of AOP, determining the total income

TAPI JWIL JV,NEW DELHI vs. ITO, WARD-62(4), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4873/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 6722/Del/2018 : Asstt. Year : 2014-15 Ita No. 4873/Del/2019 : Asstt. Year : 2014-15 Tapi Jwil Jv, Vs Income Tax Officer, C/O C. S. Anand, Adv., Ward-62(4), 104, Pankaj Tower, 10, L.S.C. New Delhi Savita Vihar, Delhi-110092 (Appellant) (Respondent) Pan No. Aadat3744J Assessee By : Sh. C. S. Anand, Adv. Revenue By : Sh. Amitabh K. Sinha, Cit-Dr Date Of Hearing: 18.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. Amitabh K. Sinha, CIT-DR
Section 271GSection 40A(2)(b)Section 928BSection 92D

TDS 5188 Sundry Balances written off 70 Net Profit 170416 The assessee JV had filed its ITR declaring total income of Rs. 1,75,600/- (Rs. 1,70,416/- plus Rs.5,188/- being the amount disallowable). The AO had passed the assessment order dated 29.12.2016 u/s 143(3) in the status of AOP, determining the total income

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4,, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2920/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

271E. • Property Plus Realtors V. Union of India & Ors. (Delhi High Court, W.P.(C) 17371/2024, dated 20.01.2025)  The writ petition in Property Plus Realtors primarily examined the validity and timing of penalty initiation vis-a-vis satisfaction recorded in the assessment proceedings.  The decision pertained to direct initiation of penalty by the AO and did not involve the distinct statutory

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2923/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

271E. • Property Plus Realtors V. Union of India & Ors. (Delhi High Court, W.P.(C) 17371/2024, dated 20.01.2025)  The writ petition in Property Plus Realtors primarily examined the validity and timing of penalty initiation vis-a-vis satisfaction recorded in the assessment proceedings.  The decision pertained to direct initiation of penalty by the AO and did not involve the distinct statutory

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4,, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2924/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

271E. • Property Plus Realtors V. Union of India & Ors. (Delhi High Court, W.P.(C) 17371/2024, dated 20.01.2025)  The writ petition in Property Plus Realtors primarily examined the validity and timing of penalty initiation vis-a-vis satisfaction recorded in the assessment proceedings.  The decision pertained to direct initiation of penalty by the AO and did not involve the distinct statutory

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDL. COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 04,, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2925/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

271E. • Property Plus Realtors V. Union of India & Ors. (Delhi High Court, W.P.(C) 17371/2024, dated 20.01.2025)  The writ petition in Property Plus Realtors primarily examined the validity and timing of penalty initiation vis-a-vis satisfaction recorded in the assessment proceedings.  The decision pertained to direct initiation of penalty by the AO and did not involve the distinct statutory

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-4,, NEW DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2926/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

271E. • Property Plus Realtors V. Union of India & Ors. (Delhi High Court, W.P.(C) 17371/2024, dated 20.01.2025)  The writ petition in Property Plus Realtors primarily examined the validity and timing of penalty initiation vis-a-vis satisfaction recorded in the assessment proceedings.  The decision pertained to direct initiation of penalty by the AO and did not involve the distinct statutory

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4,, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2919/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

271E. • Property Plus Realtors V. Union of India & Ors. (Delhi High Court, W.P.(C) 17371/2024, dated 20.01.2025)  The writ petition in Property Plus Realtors primarily examined the validity and timing of penalty initiation vis-a-vis satisfaction recorded in the assessment proceedings.  The decision pertained to direct initiation of penalty by the AO and did not involve the distinct statutory

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2921/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

271E. • Property Plus Realtors V. Union of India & Ors. (Delhi High Court, W.P.(C) 17371/2024, dated 20.01.2025)  The writ petition in Property Plus Realtors primarily examined the validity and timing of penalty initiation vis-a-vis satisfaction recorded in the assessment proceedings.  The decision pertained to direct initiation of penalty by the AO and did not involve the distinct statutory

SANJEEV JAI NARAIN AEREN,DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, DELHI

Accordingly, the appeals filed by the assessee arising out of penalty u/s 271D for AYs 2015-16 & 2018-19 are allowed

ITA 2922/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rajeshwar Prasad Painuly, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 269SSection 271DSection 271ESection 274(2)Section 275(1)(c)Section 27l

271E. • Property Plus Realtors V. Union of India & Ors. (Delhi High Court, W.P.(C) 17371/2024, dated 20.01.2025)  The writ petition in Property Plus Realtors primarily examined the validity and timing of penalty initiation vis-a-vis satisfaction recorded in the assessment proceedings.  The decision pertained to direct initiation of penalty by the AO and did not involve the distinct statutory

PARAMOUNT VILLAS PVT. LTD.,NEW DELHI vs. JCIT, RANGE-76, NEW DELHI

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

ITA 3446/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Feb 2024AY 2013-14

Bench: Shri Saktijit Dey & Shri M. Balaganeshparamount Villas Pvt. Ltd, Vs. Jcit, 208, Second Floor, Sikkha Range-76, Mansion Lsc, Savita New Delhi Vihar, New Delhi (Appellant) (Respondent) Pan: Aagcm6447E

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143(3)Section 153ASection 272(2)(g)Section 272A(2)(g)Section 275(1)

271E of the Act and it was only the Joint Commissioner of Income-tax who could have done so. Therefore, for the purpose of limitation under section 275(1) (c), the relevant date should be the date on which notice in relation to the penalty proceedings were issued. In the present case, as the Additional Commissioner of Income-tax issued

SUNIL DANDRAYAL,DEHRADUN vs. JCIT, CENTRAL RANGE, MEERUT

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

ITA 8069/DEL/2019[2009-10]Status: DisposedITAT Delhi24 Nov 2023AY 2009-10

Bench: SHRI M. BALAGANESH (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

Section 143(3)Section 153ASection 246Section 246ASection 253Section 263Section 264Section 269SSection 271DSection 275(1)

271E of the Act. Hence, the due date had to be reckoned only from the date of triggering of the proceedings from the side of the Ld. AO to Ld. JCIT. Admittedly, the Ld. AO had made reference to Ld. JCIT on 25/03/2017 for initiating penalty proceedings in the instant appeals. Six months from the end of the month

SUNIL DANDRIYAL,DEHRADUN vs. JCIT, CENTRAL RANGE, MEERUT

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

ITA 8070/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Nov 2023AY 2010-11

Bench: SHRI M. BALAGANESH (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

Section 143(3)Section 153ASection 246Section 246ASection 253Section 263Section 264Section 269SSection 271DSection 275(1)

271E of the Act. Hence, the due date had to be reckoned only from the date of triggering of the proceedings from the side of the Ld. AO to Ld. JCIT. Admittedly, the Ld. AO had made reference to Ld. JCIT on 25/03/2017 for initiating penalty proceedings in the instant appeals. Six months from the end of the month

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. RUPA PROMOTERS PVT. LTD.,

Appeals are dismissed

ITA/583/2018HC Delhi17 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 271DSection 275(1)(c)

TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice (‘SCN’) that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. RISHIKESH BUILDCON PVT. LTD.

Appeals are dismissed

ITA/577/2018HC Delhi17 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 271DSection 275(1)(c)

TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice (‘SCN’) that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. RISHIKESH PROPARTIES PVT. LTD.

Appeals are dismissed

ITA/580/2018HC Delhi17 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 271DSection 275(1)(c)

TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice (‘SCN’) that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore

VISHWANATH AGGARWAL,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

The appeals of the assessee are allowed and the penalty is deleted

ITA 617/DEL/2022[2012-13]Status: DisposedITAT Delhi26 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

271E of the Act is made as part of the order. 7. Further, it is submitted that vide the said Para 4 of the Circular, the Department has articulated its position regarding the initiation of penalty proceedings. The Department's view aligns with the judgment of the Hon’ble Kerala High Court, which states that penalty proceedings under Section 271D

VISHWANATH AGGARWAL,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

The appeals of the assessee are allowed and the penalty is deleted

ITA 614/DEL/2022[2013-14]Status: DisposedITAT Delhi26 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

271E of the Act is made as part of the order. 7. Further, it is submitted that vide the said Para 4 of the Circular, the Department has articulated its position regarding the initiation of penalty proceedings. The Department's view aligns with the judgment of the Hon’ble Kerala High Court, which states that penalty proceedings under Section 271D

VISHWANATH AGGARWAL,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

The appeals of the assessee are allowed and the penalty is deleted

ITA 615/DEL/2022[2010-11]Status: DisposedITAT Delhi26 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

271E of the Act is made as part of the order. 7. Further, it is submitted that vide the said Para 4 of the Circular, the Department has articulated its position regarding the initiation of penalty proceedings. The Department's view aligns with the judgment of the Hon’ble Kerala High Court, which states that penalty proceedings under Section 271D