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1,941 results for “penalty u/s 271”+ Section 2(14)(iii)clear

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Key Topics

Addition to Income74Section 271(1)(c)64Penalty48Section 234E42Section 143(3)40Section 153A37Disallowance22Section 69A18Natural Justice

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

iii) to (v) as mentioned above and question referred by the Ld. Accountant Member are relating to issue of levy of penalty u/s. 271(1)(c) for non- compliance of provisions of Section 54F of the Act. These questions are being answered as under: 7.1 Admittedly the assessee’s case was selected for scrutiny assessment by issuing notice u/s

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

In the result, the appeal of the assessee is allowed

Showing 1–20 of 1,941 · Page 1 of 98

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18
Section 153D17
Section 27116
Section 27416
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

III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section 271(1)(c) of the Income Tax Act, 1961 (the Act) concerning AYs 2008-09, 2009-10, 2010-11 2011-12, 2012-13 and 2013-14 respectively. 2. All the captioned appeals have been heard together

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

III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section 271(1)(c) of the Income Tax Act, 1961 (the Act) concerning AYs 2008-09, 2009-10, 2010-11 2011-12, 2012-13 and 2013-14 respectively. 2. All the captioned appeals have been heard together

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

III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section 271(1)(c) of the Income Tax Act, 1961 (the Act) concerning AYs 2008-09, 2009-10, 2010-11 2011-12, 2012-13 and 2013-14 respectively. 2. All the captioned appeals have been heard together

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

III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section 271(1)(c) of the Income Tax Act, 1961 (the Act) concerning AYs 2008-09, 2009-10, 2010-11 2011-12, 2012-13 and 2013-14 respectively. 2. All the captioned appeals have been heard together

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

III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section 271(1)(c) of the Income Tax Act, 1961 (the Act) concerning AYs 2008-09, 2009-10, 2010-11 2011-12, 2012-13 and 2013-14 respectively. 2. All the captioned appeals have been heard together

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

III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section 271(1)(c) of the Income Tax Act, 1961 (the Act) concerning AYs 2008-09, 2009-10, 2010-11 2011-12, 2012-13 and 2013-14 respectively. 2. All the captioned appeals have been heard together

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

III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section 271(1)(c) of the Income Tax Act, 1961 (the Act) concerning AYs 2008-09, 2009-10, 2010-11 2011-12, 2012-13 and 2013-14 respectively. 2. All the captioned appeals have been heard together

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

III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section 271(1)(c) of the Income Tax Act, 1961 (the Act) concerning AYs 2008-09, 2009-10, 2010-11 2011-12, 2012-13 and 2013-14 respectively. 2. All the captioned appeals have been heard together

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

2). Assessee had no knowledge of exact charge against him. Not only word 'or' had been used between two groups of charges but there was use of word 'deliberately' also. The lAC imposed penalty of Rs. 13,000 for assessment year 1967-68 and ITO imposed penalty of Rs. 22,000 and Rs.10,000 for assessment years

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

2). Assessee had no knowledge of exact charge against him. Not only word 'or' had been used between two groups of charges but there was use of word 'deliberately' also. The lAC imposed penalty of Rs. 13,000 for assessment year 1967-68 and ITO imposed penalty of Rs. 22,000 and Rs.10,000 for assessment years

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

2). Assessee had no knowledge of exact charge against him. Not only word 'or' had been used between two groups of charges but there was use of word 'deliberately' also. The lAC imposed penalty of Rs. 13,000 for assessment year 1967-68 and ITO imposed penalty of Rs. 22,000 and Rs.10,000 for assessment years

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

2). Assessee had no knowledge of exact charge against him. Not only word 'or' had been used between two groups of charges but there was use of word 'deliberately' also. The lAC imposed penalty of Rs. 13,000 for assessment year 1967-68 and ITO imposed penalty of Rs. 22,000 and Rs.10,000 for assessment years

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

2) Mumbai vs. Sovereign Securities Pvt Ltd - ITA no.l624(Mum)/2012 order dtd.05/04/2013. 3. Further, it is submitted that the provisions of section 271(l)(c) reads as under: “271(1) If the Assessing Officer or the Commissioner (Appeals) or the Commissioner in the course of any proceedings under this Act, is satisfied that any person - (c) has concealed

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)

14. The ITAT Delhi 'F' Bench in the case of DCIT vs Nalwa Investments Ltd. (supra) cancelled the penalty imposed on the assessee pertaining to the disallowance u/s 14A of the Act. The relevant observations and findings are as under:- 15. In view of above, we observe that the authorities below have not recorded any finding that the explanation offered

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

III, Gurgaon, Haryana, Pin: 122002 PAN No: AACCG3209J APPELLANT RESPONDENT Assessee by : Shri Sachet Jolly, Adv., Shri Aarush Bhatia, Adv. Revenue by : Shri Amit Katoch, Sr. DR Page 5 of 22 ORDER PER ANADEE NATH MISSHRA, AM These are the appeals filed by the assessee against the orders each dated 22.11.2018 of Ld. Commissioner of Income Tax (Appeals

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

III, Gurgaon, Haryana, Pin: 122002 PAN No: AACCG3209J APPELLANT RESPONDENT Assessee by : Shri Sachet Jolly, Adv., Shri Aarush Bhatia, Adv. Revenue by : Shri Amit Katoch, Sr. DR Page 5 of 22 ORDER PER ANADEE NATH MISSHRA, AM These are the appeals filed by the assessee against the orders each dated 22.11.2018 of Ld. Commissioner of Income Tax (Appeals

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

III, Gurgaon, Haryana, Pin: 122002 PAN No: AACCG3209J APPELLANT RESPONDENT Assessee by : Shri Sachet Jolly, Adv., Shri Aarush Bhatia, Adv. Revenue by : Shri Amit Katoch, Sr. DR Page 5 of 22 ORDER PER ANADEE NATH MISSHRA, AM These are the appeals filed by the assessee against the orders each dated 22.11.2018 of Ld. Commissioner of Income Tax (Appeals

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

III, Gurgaon, Haryana, Pin: 122002 PAN No: AACCG3209J APPELLANT RESPONDENT Assessee by : Shri Sachet Jolly, Adv., Shri Aarush Bhatia, Adv. Revenue by : Shri Amit Katoch, Sr. DR Page 5 of 22 ORDER PER ANADEE NATH MISSHRA, AM These are the appeals filed by the assessee against the orders each dated 22.11.2018 of Ld. Commissioner of Income Tax (Appeals

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

III, Gurgaon, Haryana, Pin: 122002 PAN No: AACCG3209J APPELLANT RESPONDENT Assessee by : Shri Sachet Jolly, Adv., Shri Aarush Bhatia, Adv. Revenue by : Shri Amit Katoch, Sr. DR Page 5 of 22 ORDER PER ANADEE NATH MISSHRA, AM These are the appeals filed by the assessee against the orders each dated 22.11.2018 of Ld. Commissioner of Income Tax (Appeals