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5,414 results for “penalty u/s 271”+ Addition to Incomeclear

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Key Topics

Section 271(1)(c)95Addition to Income82Penalty60Section 234E42Section 143(3)35Section 27131Disallowance24Section 14823Section 153A23Section 68

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

addition. Since, the assessee had made wrong claim of deduction, therefore the AO initiated penalty proceedings u/s. 271(1)(c) for furnishing inaccurate particulars of income

AKSHAY GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

Showing 1–20 of 5,414 · Page 1 of 271

...
22
Section 14721
Natural Justice20
ITA 8101/DEL/2019[2014-15]Status: Disposed
ITAT Delhi
23 Mar 2021
AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

ASHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, NEW DELHI

Appeal is allowed

ITA 8167/DEL/2019[2011-12]Status: DisposedITAT Delhi23 Mar 2021AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE- 7, NEW DELHI

Appeal is allowed

ITA 8163/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8170/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8171/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Mar 2021AY 2015-16

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

ASHHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8166/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Mar 2021AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8164/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8165/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8169/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

KUNAL GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8162/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

ASHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8168/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Mar 2021AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

AKSHAY GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8100/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8172/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

AKSHAY GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8102/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

KUNAL GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8161/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

271 (l)(c) of the Act on account of additional income of Rs. 1,56.520/- offered by the assessee in his return of income filed u/s 153A while ignoring the facts, written submissions and evidences placed on record and rejecting the bonafide explanation of the assessee for non- imposition of the penalty

SMT. SUMAN LAKHANI,NEW DELHI vs. ACIT, FARIDABAD

In the result, the penalty amounting to Rs

ITA 857/DEL/2016[2008-09]Status: DisposedITAT Delhi13 Sept 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Madan, CAFor Respondent: Shri Janardan Das, Sr. DR
Section 143(3)Section 271(1)(c)Section 36

addition made during assessment Page 17 of 25 ITA-857/Del/2016. Smt. Suman Lakhani. proceedings does not automatically lead to levy of penalty for concealment of income. If the revenue is not able to establish either concealment of income or furnishing of inaccurate particulars of income, penalty u/s 271

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)

income. In view of the above the addition made by the AO is otherwise not tenable in law and accordingly, the same cannot be basis of levying of penalty under section 271 (1)(c). " 4.2. I have carefully considered the penalty order and written submissions filed by the Ld. AR. The AO levied penalty u/s

SANJEEV JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 6884/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jul 2019AY 2011-12

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

addition made by the assessing officer whether any penalty u/s 271(1)(c) of the Act is leviable or not is examined with reference to the facts of the case and the established judgments. 10. The penalty u/s 271(1)(c) of the Act is leviable in case of financing of inaccurate particulars of income

SANJEEV JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 6886/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Jul 2019AY 2013-14

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

addition made by the assessing officer whether any penalty u/s 271(1)(c) of the Act is leviable or not is examined with reference to the facts of the case and the established judgments. 10. The penalty u/s 271(1)(c) of the Act is leviable in case of financing of inaccurate particulars of income