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3,869 results for “penalty u/s 271”+ Section 11(3)clear

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Key Topics

Addition to Income76Section 271(1)(c)73Penalty52Section 234E42Section 143(3)35Section 27130Disallowance25Section 6822Section 153A22

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) of the Act. Ergo, the impugned order is upheld and appeal of the Revenue is dismissed being devoid of any merit.” 4. In view of the facts mentioned above in para-2, I am unable to persuade myself with the finding of the draft order that in facts of the case and in light

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

In the result, the appeal of the assessee is allowed

Showing 1–20 of 3,869 · Page 1 of 194

...
Natural Justice21
Deduction21
Section 69A20
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

3 of the assessment order has admitted that the disclosure made under Section 132(4) of Rs.65 lakh was duly included in the return of income and assessed without any demur. The Assessing Officer however observed that without search, such disclosure would not have come and therefore, he is satisfied that assessee is liable to pay penalty under Section 271

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

3 of the assessment order has admitted that the disclosure made under Section 132(4) of Rs.65 lakh was duly included in the return of income and assessed without any demur. The Assessing Officer however observed that without search, such disclosure would not have come and therefore, he is satisfied that assessee is liable to pay penalty under 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

3 of the assessment order has admitted that the disclosure made under Section 132(4) of Rs.65 lakh was duly included in the return of income and assessed without any demur. The Assessing Officer however observed that without search, such disclosure would not have come and therefore, he is satisfied that assessee is liable to pay penalty under 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

3 of the assessment order has admitted that the disclosure made under Section 132(4) of Rs.65 lakh was duly included in the return of income and assessed without any demur. The Assessing Officer however observed that without search, such disclosure would not have come and therefore, he is satisfied that assessee is liable to pay penalty under 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

3 of the assessment order has admitted that the disclosure made under Section 132(4) of Rs.65 lakh was duly included in the return of income and assessed without any demur. The Assessing Officer however observed that without search, such disclosure would not have come and therefore, he is satisfied that assessee is liable to pay penalty under 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

3 of the assessment order has admitted that the disclosure made under Section 132(4) of Rs.65 lakh was duly included in the return of income and assessed without any demur. The Assessing Officer however observed that without search, such disclosure would not have come and therefore, he is satisfied that assessee is liable to pay penalty under 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

3 of the assessment order has admitted that the disclosure made under Section 132(4) of Rs.65 lakh was duly included in the return of income and assessed without any demur. The Assessing Officer however observed that without search, such disclosure would not have come and therefore, he is satisfied that assessee is liable to pay penalty under 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

3 of the assessment order has admitted that the disclosure made under Section 132(4) of Rs.65 lakh was duly included in the return of income and assessed without any demur. The Assessing Officer however observed that without search, such disclosure would not have come and therefore, he is satisfied that assessee is liable to pay penalty under 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

3. In this context it is observed that the Hon'ble Supreme Court in the case of Amitabh Bachchan 384 ITR 200, while considering the provisions of Section 263 of the Act, have very recently, held that the issuance of show cause notice under provisions of Section 263 of the Act is not mandatory, as the said Section does

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

3. In this context it is observed that the Hon'ble Supreme Court in the case of Amitabh Bachchan 384 ITR 200, while considering the provisions of Section 263 of the Act, have very recently, held that the issuance of show cause notice under provisions of Section 263 of the Act is not mandatory, as the said Section does

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

3. In this context it is observed that the Hon'ble Supreme Court in the case of Amitabh Bachchan 384 ITR 200, while considering the provisions of Section 263 of the Act, have very recently, held that the issuance of show cause notice under provisions of Section 263 of the Act is not mandatory, as the said Section does

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

3. In this context it is observed that the Hon'ble Supreme Court in the case of Amitabh Bachchan 384 ITR 200, while considering the provisions of Section 263 of the Act, have very recently, held that the issuance of show cause notice under provisions of Section 263 of the Act is not mandatory, as the said Section does

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

11) TMI 1620 (Supra) - Karnataka High Court. Notice issued by AO under section 274 read with section 271(l)(c) to be bad in law as it did not specify which limb of Section 27 l(l)(c) of the Act, the penalty proceedings had been initiated i.e., whether for concealment of particulars of income or furnishing of inaccurate particulars

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)

u/s 271(1.)(c) was a "complete non-starter". A mere erroneous claim made by an assessee, though under a bonafide belief that, it was a claim which was maintainable in law cannot lead to an imposition of penalty. The claim for deduction was made in a bona fide manner and the information with respect to the claims was provided

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

11 of 22 Rolls Royce, which formed the bedrock and sole basis of the addition made by the AO, on which penalty has now been levied. 8. That on the facts and circumstances of the case and in law, the CIT(A) erred in confirming the levy of penalty under Section 271(1)(c) of the Act on the basis

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

11 of 22 Rolls Royce, which formed the bedrock and sole basis of the addition made by the AO, on which penalty has now been levied. 8. That on the facts and circumstances of the case and in law, the CIT(A) erred in confirming the levy of penalty under Section 271(1)(c) of the Act on the basis

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

11 of 22 Rolls Royce, which formed the bedrock and sole basis of the addition made by the AO, on which penalty has now been levied. 8. That on the facts and circumstances of the case and in law, the CIT(A) erred in confirming the levy of penalty under Section 271(1)(c) of the Act on the basis

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

11 of 22 Rolls Royce, which formed the bedrock and sole basis of the addition made by the AO, on which penalty has now been levied. 8. That on the facts and circumstances of the case and in law, the CIT(A) erred in confirming the levy of penalty under Section 271(1)(c) of the Act on the basis

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

11 of 22 Rolls Royce, which formed the bedrock and sole basis of the addition made by the AO, on which penalty has now been levied. 8. That on the facts and circumstances of the case and in law, the CIT(A) erred in confirming the levy of penalty under Section 271(1)(c) of the Act on the basis