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3,243 results for “disallowance”+ Section 271(1)clear

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Key Topics

Section 271(1)(c)83 Addition to Income60 Disallowance57 Section 143(3)55 Penalty44 Section 14A35 Deduction29 Section 4023 Section 14722 Section 92C

DCIT, CIRCLE 22(2), NEW DELHI, NEW DELHI vs. SAHIL VACHANI, DELHI

Appeal of the Revenue stands dismissed

ITA 2604/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Jun 2025AY 2016-17

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy& Shriavdhesh Kumar Mishraआअसं.2604/िद"ी/2023(िन.व. 2016-17)

For Appellant: S/Shri Anuj Garg & Narpat Singh, Sr.DRFor Respondent: S/Shri Rohan Khare & Priyam

Section 271(1)(c)Section 54F

disallowance of the claim in the assessment proceedings could not be the sole basis for levying penalty under Section 271(1

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT CC-2 , FARIDABAD

In the result, the appeal of the assessee is allowed

Showing 1–20 of 3,243 · Page 1 of 163

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18

ITA 939/DEL/2019[2009-10]Status: Disposed

ITAT Delhi

28 Mar 2023

AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

disallowance without arriving at a prima facie satisfaction with respect to infraction by the assessee of clause (c) of sub-section (1) of Section 271

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 941/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Mar 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

disallowance without arriving at a prima facie satisfaction with respect to infraction by the assessee of clause (c) of sub-section (1) of Section 271

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. CCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 940/DEL/2019[2010-11]Status: DisposedITAT Delhi28 Mar 2023AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

disallowance without arriving at a prima facie satisfaction with respect to infraction by the assessee of clause (c) of sub-section (1) of Section 271

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 943/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Mar 2023AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

disallowance without arriving at a prima facie satisfaction with respect to infraction by the assessee of clause (c) of sub-section (1) of Section 271

INFRA ENGINEERS LTD.,GURGAON vs. DCIT, CC-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 942/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Mar 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

disallowance without arriving at a prima facie satisfaction with respect to infraction by the assessee of clause (c) of sub-section (1) of Section 271

DCIT CC-2 , FARIDABAD vs. A2Z MAINTENANCE AND ENGINEERING SERVICES LTD., GURGAON

In the result, the appeal of the assessee is allowed

ITA 811/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Mar 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

disallowance without arriving at a prima facie satisfaction with respect to infraction by the assessee of clause (c) of sub-section (1) of Section 271

DCIT-CENTRAL CIRCLE-2, FARIDABAD vs. A2Z INFRA ENGINEERS LTD., GURGAON

In the result, the appeal of the assessee is allowed

ITA 812/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Mar 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

disallowance without arriving at a prima facie satisfaction with respect to infraction by the assessee of clause (c) of sub-section (1) of Section 271

A2Z MAINTENANCE & ENGINEERING SERVICES LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-II, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 2631/DEL/2018[2008-09]Status: DisposedITAT Delhi28 Mar 2023AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

disallowance without arriving at a prima facie satisfaction with respect to infraction by the assessee of clause (c) of sub-section (1) of Section 271

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 1160/DEL/2011[1998-99]Status: DisposedITAT Delhi18 Oct 2019AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar

Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

271. Failure to furnish returns, comply with notices, concealment of income, etc.- (1) If the Assessing Officer or the Commissioner (Appeals) in the course of any proceedings under this Act, is satisfied that any person- (a) ( ** ** ** Housing and Urban Development Corporation Ltd. vs. DCIT (b) Has failed to comply with a notice under sub-Section (1) of Section

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 1162/DEL/2011[2000-01]Status: DisposedITAT Delhi18 Oct 2019AY 2000-01

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar

Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

271. Failure to furnish returns, comply with notices, concealment of income, etc.- (1) If the Assessing Officer or the Commissioner (Appeals) in the course of any proceedings under this Act, is satisfied that any person- (a) ( ** ** ** Housing and Urban Development Corporation Ltd. vs. DCIT (b) Has failed to comply with a notice under sub-Section (1) of Section

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 1161/DEL/2011[1999-00]Status: DisposedITAT Delhi18 Oct 2019AY 1999-00

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar

Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

271. Failure to furnish returns, comply with notices, concealment of income, etc.- (1) If the Assessing Officer or the Commissioner (Appeals) in the course of any proceedings under this Act, is satisfied that any person- (a) ( ** ** ** Housing and Urban Development Corporation Ltd. vs. DCIT (b) Has failed to comply with a notice under sub-Section (1) of Section

HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 5234/DEL/2011[2001-02]Status: DisposedITAT Delhi18 Oct 2019AY 2001-02

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar

Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

271. Failure to furnish returns, comply with notices, concealment of income, etc.- (1) If the Assessing Officer or the Commissioner (Appeals) in the course of any proceedings under this Act, is satisfied that any person- (a) ( ** ** ** Housing and Urban Development Corporation Ltd. vs. DCIT (b) Has failed to comply with a notice under sub-Section (1) of Section

ACIT, NEW DELHI vs. M/S. RESURGERE MINES AND MINERALS INDIA LTD., MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 1531/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jul 2019AY 2008-09

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Ved Jain, CA and Shri Ashish Jain, CAFor Respondent: Shri Surender Pal, Sr. DR

Section 143(3)Section 14ASection 271(1)(c)

Disallowance under the said section have been subject matter of debate and different views have been expressed. A legal contention which was plausible and merited consideration was raised. Accordingly, the appellate authorities have applied the explanation to Section 271(1

HARISH KUMAR HUF,NEW DELHI vs. DCIT, CIRCLE-34(1), NEW DELHI

In the result, the appeal filed by the Assessee stands partly allowed

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR

Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

disallowance of Rs. 1,98,51,874/- as per the provisions of section 94(7) of the Act on account of dividend striping and completed the assessment u/s. 143(3) of the Act and also imposed the penalty of Rs. 45,52,613/- for furnishing of inaccurate particulars of income vide order dated 23.2.2018 passed u/s. 271

MOHAIR INVESTMENT AND TRADING COMPANY (P) LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result the appeal of the assessee is allowed

ITA 4677/DEL/2009[2001-02]Status: DisposedITAT Delhi27 Nov 2015AY 2001-02

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Shri Gaurav Jain, Advocate and Bhavita Kumar, AdvocateFor Respondent: Shri P. Dam Kanunjna, Senior DR

Section 115Section 143Section 14ASection 271(1)(c)Section 275(1)(a)

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub- section, be deemed to represent the income in respect of which particulars have been concealed." The ld. AR further contended that on perusal of the aforesaid, section 271 (1

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2640/DEL/2017[2006-07]Status: DisposedITAT Delhi02 Dec 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR

Section 271Section 271(1)Section 271(1)(c)Section 274

section 271(1)(c) and Explanation 1. [Para 25] The word 'conceal' inherently and pre se refers to an element of mens rea, albeit the expression 'furnishing of inaccurate particulars' is much wider in scope. The word 'conceal' implies intention to hide an item of income or a portion thereof. It amounts to suppression of truth or a factum

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2639/DEL/2017[2005-06]Status: DisposedITAT Delhi02 Dec 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR

Section 271Section 271(1)Section 271(1)(c)Section 274

section 271(1)(c) and Explanation 1. [Para 25] The word 'conceal' inherently and pre se refers to an element of mens rea, albeit the expression 'furnishing of inaccurate particulars' is much wider in scope. The word 'conceal' implies intention to hide an item of income or a portion thereof. It amounts to suppression of truth or a factum

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2643/DEL/2017[2010-11]Status: DisposedITAT Delhi02 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR

Section 271Section 271(1)Section 271(1)(c)Section 274

section 271(1)(c) and Explanation 1. [Para 25] The word 'conceal' inherently and pre se refers to an element of mens rea, albeit the expression 'furnishing of inaccurate particulars' is much wider in scope. The word 'conceal' implies intention to hide an item of income or a portion thereof. It amounts to suppression of truth or a factum

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2641/DEL/2017[2008-09]Status: DisposedITAT Delhi02 Dec 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR

Section 271Section 271(1)Section 271(1)(c)Section 274

section 271(1)(c) and Explanation 1. [Para 25] The word 'conceal' inherently and pre se refers to an element of mens rea, albeit the expression 'furnishing of inaccurate particulars' is much wider in scope. The word 'conceal' implies intention to hide an item of income or a portion thereof. It amounts to suppression of truth or a factum