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2,127 results for “penalty u/s 271”+ Section 1clear

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Delhi2,127 Mumbai1,780 Ahmedabad536 Jaipur526 Chennai380 Indore361 Surat334 Kolkata329 Pune308 Hyderabad304 Bangalore295 Rajkot204 Chandigarh202 Raipur191 Amritsar125 Nagpur108 Patna92 Cochin91 Visakhapatnam88 Lucknow83 Allahabad81 Agra68 Dehradun60 Guwahati59 Ranchi49 Cuttack49 Jodhpur42 Jabalpur41 Panaji20 Varanasi13

Key Topics

Section 271(1)(c)87 Penalty70 Addition to Income68 Section 27151 Section 143(3)49 Section 153A43 Section 6828 Section 27423 Section 14722

ADDL. CIT, NEW DELHI vs. M/S. PHI SEEDS PVT. LTD., HYDERABAD

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

ITA 3083/DEL/2017[2008-09]Status: DisposedITAT Delhi31 Oct 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

Section 1Section 10(1)Section 143Section 143(3)Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act. Therefore, penalty proceedings under section 271(1)(c) of the Income Tax Act, 1961 are initiated

ADDL. CIT, NEW DELHI vs. M/S. PHI SEEDS PVT. LTD., HYDERABAD

Showing 1–20 of 2,127 · Page 1 of 107

...

Natural Justice16

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

ITA 3084/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Oct 2025AY 2009-10

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

Section 1Section 10(1)Section 143Section 143(3)Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act. Therefore, penalty proceedings under section 271(1)(c) of the Income Tax Act, 1961 are initiated

JAR METAL INDUSTRIES(P) LTD.,DELHI vs. ITO WARD-13(2), NEW DELHI

The appeal is allowed

ITA 9695/DEL/2019[2006-07]Status: DisposedITAT Delhi07 Aug 2025AY 2006-07

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh

Section 143(3)Section 271(1)(c)Section 274Section 68

section 271(1)(c) in the respective penalty notices for which the penalty proceedings u/s 271(1)(c) of the Act was initiated

JAR METAL INDUSTRIES(P) LTD.,DELHI vs. ITO WARD-13(2), NEW DELHI

The appeal is allowed

ITA 9694/DEL/2019[2005-06]Status: DisposedITAT Delhi07 Aug 2025AY 2005-06

Section 143(3)Section 271(1)(c)Section 274Section 68

section 271(1)(c) in the respective penalty notices for\nwhich the penalty proceedings u/s 271(1)(c) of the Act was initiated

UNITECH HI-TECH DEVELOPERS LTD.,NEW DELHI vs. DCIT, CIRCLE- 27(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2913/DEL/2019[2013-14]Status: DisposedITAT Delhi30 Jul 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

For Appellant: Shri D.C Garg, Chartered AccountantFor Respondent: Ms. Monika Singh, CIT-DR

Section 144CSection 271(1)(c)Section 274

section 271(1)(c) of the Act is unsustainable. The Hon’ble Bombay High Court in the case of Mohd. Farhan A. Shaikh vs. DCIT(supra) has held that non striking of irrelevant matter in the notice issued u/s. 274 r.w.s. (AYs 2011-12 & 2013-14) 271 of the Act would make the notice defective and thus would vitiate penalty

UNITECH HOSPITALITY SERVICES LTD,NEW DELHI vs. DCIT, CIRCLE-27(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2909/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jul 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

For Appellant: Shri D.C Garg, Chartered AccountantFor Respondent: Ms. Monika Singh, CIT-DR

Section 144CSection 271(1)(c)Section 274

section 271(1)(c) of the Act is unsustainable. The Hon’ble Bombay High Court in the case of Mohd. Farhan A. Shaikh vs. DCIT(supra) has held that non striking of irrelevant matter in the notice issued u/s. 274 r.w.s. (AYs 2011-12 & 2013-14) 271 of the Act would make the notice defective and thus would vitiate penalty

UNITECH ACACIA PROJECTS P.LTD,NEW DELHI vs. DCIT, CIRCLE-27(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2912/DEL/2019[2013-14]Status: DisposedITAT Delhi30 Jul 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

For Appellant: Shri D.C Garg, Chartered AccountantFor Respondent: Ms. Monika Singh, CIT-DR

Section 144CSection 271(1)(c)Section 274

section 271(1)(c) of the Act is unsustainable. The Hon’ble Bombay High Court in the case of Mohd. Farhan A. Shaikh vs. DCIT(supra) has held that non striking of irrelevant matter in the notice issued u/s. 274 r.w.s. (AYs 2011-12 & 2013-14) 271 of the Act would make the notice defective and thus would vitiate penalty

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

u/s 271(1)(c) read with Explanation 1 is justified. 19. I find that while imposing penalty under section 271

NOVA PROMOTERS AND FINLEASE PVT. LTD.,DELHI vs. ITO, NEW DELHI

ITA 3173/DEL/2014[2000-01]Status: DisposedITAT Delhi06 Aug 2024AY 2000-01

Bench: Shri S.Rifaur Rahman & Ms.Madhumita Roynova Promoters & Vs. Ito, Ward 13(3) Finlease Pvt. Ltd. Ito Building, I.P. Estate 7, Kapil Vihar, Pitampura, Delhi – 34

For Appellant: NoneFor Respondent: Shri Anshul

Section 147Section 271(1)(c)Section 68

271(1)(c) with reference to the addition made under section 68. Thus, the order passed by the Commissioner (Appeals) on this aspect was to be set aside [Para 27]" 416 In CIT v. Prathi Hardware Stores 1993] 203 ITR 641 (ORL) Hon'ble Orissa High Court on identical issue have upheld imposition of penalty u/s

SURESH CHAND BANSAL,HARYANA vs. ACIT, CENTRAL CIRCLE-16 , DELHI

In the result, the appeal filed by the assessee is allowed

ITA 3666/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

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

penalty u/s 271(1)(c) of 1.T.Act: 1. Hon'ble Delhi High Court in the case of CIT Vs Smt. Meera Devi [2012] 26 taxmann.com 132 (Delhi)/[2013] 212 Taxman 68 (Delhi) (MAG.)/[2012] 253 CTR 559 (Delhi), interpreted the applicability of Expln. 5 to Section

AMIT BANSAL,HARYANA vs. ACIT CENTRAL CIRCLE-16, DELHI

In the result, the appeal filed by the assessee is allowed

ITA 3664/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

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

penalty u/s 271(1)(c) of 1.T.Act: 1. Hon'ble Delhi High Court in the case of CIT Vs Smt. Meera Devi [2012] 26 taxmann.com 132 (Delhi)/[2013] 212 Taxman 68 (Delhi) (MAG.)/[2012] 253 CTR 559 (Delhi), interpreted the applicability of Expln. 5 to Section

AMIT BANSAL,HARYANA vs. ACIT, CENTRAL CIRCLE-16, DELHI

In the result, the appeal filed by the assessee is allowed

ITA 3665/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Jun 2024AY 2015-16

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

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

penalty u/s 271(1)(c) of 1.T.Act: 1. Hon'ble Delhi High Court in the case of CIT Vs Smt. Meera Devi [2012] 26 taxmann.com 132 (Delhi)/[2013] 212 Taxman 68 (Delhi) (MAG.)/[2012] 253 CTR 559 (Delhi), interpreted the applicability of Expln. 5 to Section

DCIT, CIRCLE-3(2), NEW DELHI vs. ASIAN CONSOLIDATED INDS.LTD), REWARI

Appeal is dismissed

ITA 3013/DEL/2018[1997-98]Status: DisposedITAT Delhi28 May 2024AY 1997-98

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhassessment Year: 1997-98

Section 143(3)Section 144Section 264Section 271(1)(c)Section 274Section 292

penalty proceedings u/s 271(1)(c) of the Act by issuing notice dated 08.03.2016 u/s 274 read with section 271

DCIT, CIRCLE-3(1)(1) , INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

ITA 1385/DEL/2023[2006-07]Status: DisposedITAT Delhi31 Aug 2023AY 2006-07

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

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

section 271(1) (c) are satisfied in the present case. Accordingly the impugned penalty order u/s 271(1)(c) is quashed

DCIT, CIRCLE-3(1)(1), INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

ITA 1390/DEL/2023[2014-15]Status: DisposedITAT Delhi31 Aug 2023AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

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

section 271(1) (c) are satisfied in the present case. Accordingly the impugned penalty order u/s 271(1)(c) is quashed

DCIT, CIRCLE-3(1)(1) INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

ITA 1386/DEL/2023[2008-09]Status: DisposedITAT Delhi31 Aug 2023AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

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

section 271(1) (c) are satisfied in the present case. Accordingly the impugned penalty order u/s 271(1)(c) is quashed

DCIT, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATE

In the result, all the appeals of the Revenue for the

ITA 1391/DEL/2023[2015-16]Status: DisposedITAT Delhi31 Aug 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

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

section 271(1) (c) are satisfied in the present case. Accordingly the impugned penalty order u/s 271(1)(c) is quashed

DCIT, CIRCLE-3(1)(1), INT.TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

ITA 1384/DEL/2023[2005-06]Status: DisposedITAT Delhi31 Aug 2023AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

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

section 271(1) (c) are satisfied in the present case. Accordingly the impugned penalty order u/s 271(1)(c) is quashed

DCIT, CIRCLE-3(1)(1), INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

ITA 1383/DEL/2023[2004-05]Status: DisposedITAT Delhi31 Aug 2023AY 2004-05

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

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

section 271(1) (c) are satisfied in the present case. Accordingly the impugned penalty order u/s 271(1)(c) is quashed

ACIT, CIRCLE-3(1)(1), INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, GURGAON

In the result, all the appeals of the Revenue for the

ITA 441/DEL/2023[2007-08]Status: DisposedITAT Delhi31 Aug 2023AY 2007-08

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

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

section 271(1) (c) are satisfied in the present case. Accordingly the impugned penalty order u/s 271(1)(c) is quashed