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1,861 results for “penalty u/s 271”+ Section 10(27)clear

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Key Topics

Addition to Income71Section 271(1)(c)54Section 143(3)46Section 234E42Penalty42Section 153A37Disallowance20Section 69A19Section 271

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

27 surrendered the claim of deduction and agreed for the addition. The AO initiated penalty proceeding under section 271(1)(c) for furnishing of inaccurate particulars of income. Accordingly, the AOvide order dated 26.06.2019 levied the penalty under section 271(1)(c) of the Act for a sum of Rs. 1,45,59,592/-. The assessee in appeal carried

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

Showing 1–20 of 1,861 · Page 1 of 94

...
19
TDS17
Section 13216
Deduction16

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

10 also,. As per the assessment order, the assessee offered a disclosure of Rs.1,56,00,000/- toward undisclosed income in the statement recorded under Section 132(4) of the Act. Similar to AY 2008-09 supra, the aforesaid amount was included by the assessee in the return of income filed under Section 153A of the Act. The penalty proceedings

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

10 also,. As per the assessment order, the assessee offered a disclosure of Rs.1,56,00,000/- toward undisclosed income in the statement recorded under Section 132(4) of the Act. Similar to AY 2008-09 supra, the aforesaid amount was included by the assessee in the return of income filed under Section 153A of the Act. The penalty proceedings

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

10 also,. As per the assessment order, the assessee offered a disclosure of Rs.1,56,00,000/- toward undisclosed income in the statement recorded under Section 132(4) of the Act. Similar to AY 2008-09 supra, the aforesaid amount was included by the assessee in the return of income filed under Section 153A of the Act. The penalty proceedings

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

In the result, the appeal of the assessee is allowed

ITA 939/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Mar 2023AY 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

10 also,. As per the assessment order, the assessee offered a disclosure of Rs.1,56,00,000/- toward undisclosed income in the statement recorded under Section 132(4) of the Act. Similar to AY 2008-09 supra, the aforesaid amount was included by the assessee in the return of income filed under Section 153A of the Act. The penalty proceedings

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

10 also,. As per the assessment order, the assessee offered a disclosure of Rs.1,56,00,000/- toward undisclosed income in the statement recorded under Section 132(4) of the Act. Similar to AY 2008-09 supra, the aforesaid amount was included by the assessee in the return of income filed under Section 153A of the Act. The penalty proceedings

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

10 also,. As per the assessment order, the assessee offered a disclosure of Rs.1,56,00,000/- toward undisclosed income in the statement recorded under Section 132(4) of the Act. Similar to AY 2008-09 supra, the aforesaid amount was included by the assessee in the return of income filed under Section 153A of the Act. The penalty proceedings

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

10 also,. As per the assessment order, the assessee offered a disclosure of Rs.1,56,00,000/- toward undisclosed income in the statement recorded under Section 132(4) of the Act. Similar to AY 2008-09 supra, the aforesaid amount was included by the assessee in the return of income filed under Section 153A of the Act. The penalty proceedings

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

10 also,. As per the assessment order, the assessee offered a disclosure of Rs.1,56,00,000/- toward undisclosed income in the statement recorded under Section 132(4) of the Act. Similar to AY 2008-09 supra, the aforesaid amount was included by the assessee in the return of income filed under Section 153A of the Act. The penalty proceedings

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

27,935,589/- was imposed u/s 271(1)(c) of the Income Tax Act, 1961 for furnishing inaccurate particulars of income which was confirmed by the Ld. CIT,(A) and now the Housing and Urban Development Corporation Ltd. vs. DCIT assessee is before the Tribunal challenging the confirmation of penalty. 3.0 The assessee has challenged the imposition of penalty

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

27,935,589/- was imposed u/s 271(1)(c) of the Income Tax Act, 1961 for furnishing inaccurate particulars of income which was confirmed by the Ld. CIT,(A) and now the Housing and Urban Development Corporation Ltd. vs. DCIT assessee is before the Tribunal challenging the confirmation of penalty. 3.0 The assessee has challenged the imposition of penalty

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

27,935,589/- was imposed u/s 271(1)(c) of the Income Tax Act, 1961 for furnishing inaccurate particulars of income which was confirmed by the Ld. CIT,(A) and now the Housing and Urban Development Corporation Ltd. vs. DCIT assessee is before the Tribunal challenging the confirmation of penalty. 3.0 The assessee has challenged the imposition of penalty

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

27,935,589/- was imposed u/s 271(1)(c) of the Income Tax Act, 1961 for furnishing inaccurate particulars of income which was confirmed by the Ld. CIT,(A) and now the Housing and Urban Development Corporation Ltd. vs. DCIT assessee is before the Tribunal challenging the confirmation of penalty. 3.0 The assessee has challenged the imposition of 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

27 l(l)(c) of the Act. 21. Hence, on the anvil of the aforesaid discussion and precedent, this penalty is not liable to be sustained. 22. Another reason for the Id. CIT (A) upholding the penalty is that the assessee has not appealed against the addition. We find that this cannot at all lead to a conclusion that

GE JENBACHER GMBH & CO.,GURGAON vs. DCIT, CIRCLE- 1(3)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 756/DEL/2019[2007-08]Status: DisposedITAT Delhi12 Apr 2019AY 2007-08

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

10,340/- under Section 271(1)(c) of the Income Tax Act, 1961 (“the Act”) 2. That on the facts and circumstances of the case and in law, the Ld. AO erred in passing the penalty order under Section 271(1)(c) of the Act which are wholly without jurisdiction and clearly barred by limitation inasmuch as the same have

GE PACKAGED POWER INC.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 765/DEL/2019[2001-02]Status: DisposedITAT Delhi12 Apr 2019AY 2001-02

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

10,340/- under Section 271(1)(c) of the Income Tax Act, 1961 (“the Act”) 2. That on the facts and circumstances of the case and in law, the Ld. AO erred in passing the penalty order under Section 271(1)(c) of the Act which are wholly without jurisdiction and clearly barred by limitation inasmuch as the same have

GE PACKAGED POWER INC.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 758/DEL/2019[2004-05]Status: DisposedITAT Delhi12 Apr 2019AY 2004-05

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

10,340/- under Section 271(1)(c) of the Income Tax Act, 1961 (“the Act”) 2. That on the facts and circumstances of the case and in law, the Ld. AO erred in passing the penalty order under Section 271(1)(c) of the Act which are wholly without jurisdiction and clearly barred by limitation inasmuch as the same have

ADIT, NEW DELHI vs. GE JENBACHER GMBH & CO., GURGAON

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 754/DEL/2019[2005-06]Status: DisposedITAT Delhi12 Apr 2019AY 2005-06

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

10,340/- under Section 271(1)(c) of the Income Tax Act, 1961 (“the Act”) 2. That on the facts and circumstances of the case and in law, the Ld. AO erred in passing the penalty order under Section 271(1)(c) of the Act which are wholly without jurisdiction and clearly barred by limitation inasmuch as the same have

GE JENBACHER GMBH & CO. OHG,GURGAON vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 755/DEL/2019[2006-07]Status: DisposedITAT Delhi12 Apr 2019AY 2006-07

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

10,340/- under Section 271(1)(c) of the Income Tax Act, 1961 (“the Act”) 2. That on the facts and circumstances of the case and in law, the Ld. AO erred in passing the penalty order under Section 271(1)(c) of the Act which are wholly without jurisdiction and clearly barred by limitation inasmuch as the same have

GE JENBACHER GMBH & CO. OHG,GURGAON vs. DCIT, CIRCLE- 1(3)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 692/DEL/2019[2004-05]Status: DisposedITAT Delhi12 Apr 2019AY 2004-05

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

10,340/- under Section 271(1)(c) of the Income Tax Act, 1961 (“the Act”) 2. That on the facts and circumstances of the case and in law, the Ld. AO erred in passing the penalty order under Section 271(1)(c) of the Act which are wholly without jurisdiction and clearly barred by limitation inasmuch as the same have