DCIT, FARIDABAD vs. M/S. SPAZE TOWER PVT. LTD., GURGAON

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

2 CIT Vs Prasanna Duqar T20151 59 taxmann.com 99 (Calcutta)/T20151 371 ITR 19 (Calcutta)(MAG.)/r20151 279 CTR 86 (Calcutta) Where Hon’ble Calcutta High Court held that even where subsequent to search, O' assessee voluntarily disclosed a sum and offered said sum to tax, since said amount was not disclosed in original return, penalty levied under section 271

M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

2 CIT Vs Prasanna Duqar T20151 59 taxmann.com 99 (Calcutta)/T20151 371 ITR 19 (Calcutta)(MAG.)/r20151 279 CTR 86 (Calcutta) Where Hon’ble Calcutta High Court held that even where subsequent to search, O' assessee voluntarily disclosed a sum and offered said sum to tax, since said amount was not disclosed in original return, penalty levied under section 271

HARISH KUMAR HUF,NEW DELHI vs. DCIT, CIRCLE-34(1), NEW DELHI

In the result, the appeal filed by the Assessee stands partly allowed

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

253 (P & H) The Id. D.R relying on the aforesaid judicial pronouncements, submitted that as per the settled position of law, the objection raised by the Id. A.R during the course of hearing of the appeal as regards the validity of the jurisdiction assumed by the AO for imposingg penalty 271(1)(c) was not admissible and thus no cognizance

M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

2. It is contended that the Appellant Board had neither concealed nor furnished any inaccurate particular so as to attract provisions of section 271(l)(c) of the IT Act. hence the impugned penalty order is wrong and bad in law. 3. It is contended that the claim of benefit of weighted deduction under section 35 being an incentive

M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

2. It is contended that the Appellant Board had neither concealed nor furnished any inaccurate particular so as to attract provisions of section 271(l)(c) of the IT Act. hence the impugned penalty order is wrong and bad in law. 3. It is contended that the claim of benefit of weighted deduction under section 35 being an incentive

M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

2. It is contended that the Appellant Board had neither concealed nor furnished any inaccurate particular so as to attract provisions of section 271(l)(c) of the IT Act. hence the impugned penalty order is wrong and bad in law. 3. It is contended that the claim of benefit of weighted deduction under section 35 being an incentive

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

In the result, appeal of the assessee is allowed

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)

253. 5. Per contra, Ms. Monika Singh representing the department vehemently defended the penalty order and prayed for dismissing appeal of the assessee. 6. Both sides heard. The short issue in present appeal is with respect to validity of notice dated 31.10.2017 issued u/s. 274 r.w.s 271 of the Act for levy of penalty. The said notice is reproduced here

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

In the result, appeal of the assessee is allowed

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)

253. 5. Per contra, Ms. Monika Singh representing the department vehemently defended the penalty order and prayed for dismissing appeal of the assessee. 6. Both sides heard. The short issue in present appeal is with respect to validity of notice dated 31.10.2017 issued u/s. 274 r.w.s 271 of the Act for levy of penalty. The said notice is reproduced here

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

In the result, appeal of the assessee is allowed

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)

253. 5. Per contra, Ms. Monika Singh representing the department vehemently defended the penalty order and prayed for dismissing appeal of the assessee. 6. Both sides heard. The short issue in present appeal is with respect to validity of notice dated 31.10.2017 issued u/s. 274 r.w.s 271 of the Act for levy of penalty. The said notice is reproduced here

MODI RUBBER LTD.,NEW DELHI vs. DCIT, CIRCLE- 17(1), NEW DELHI

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

2. Briefly stated the facts necessary for adjudication of the controversy at hand are : On the basis of completed assessment under section 143 (3) of the Income-tax Act, 1961 (for short ‘the Act’) at the total income nil after allowing set off of brought forward loss of Rs.27,89,93,000/- as against the returned loss of Rs.73

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

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

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

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 271[1][c] of the Income Tax Act, 1961. Where in compliance to notice

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

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

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

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 271[1][c] of the Income Tax Act, 1961. Where in compliance to notice

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

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

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

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 271[1][c] of the Income Tax Act, 1961. Where in compliance to notice

DCIT, CIRCLE- 20(1), NEW DELHI vs. POLYPLEX CORPORATION LIMITED., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2016-17] Dcit, Vs Polyplex Corporation Limited, Circle-20(1), 40, New Mandakini, Greater New Delhi Kailash, New Delhi-110092. Pan-Aaacp0278J Appellant Respondent Appellant By Shri Vivek Vardhan, Sr.Dr Respondent By Shri Ved Jain, Adv. & Shri Aman Garg, Ca Date Of Hearing 04.04.2024 Date Of Pronouncement 12.04.2024

section 271(1)(c) are clearly not attracted in this case. In view thereof, the penalty levied u/s 271(1)(c) of the Act of Rs.60,11,830/- is deleted. The grounds of appeal are ruled in favour of the appellant.” 9. From the above finding of Ld.CIT(A), it is evident that at the time of filing

ITO, NEW DELHI vs. M/S. SITASHRI TRADING & FINANCE PVT. LTD., NEW DELHI

The appeal of the assessee is dismissed

Bench: Shri H.S. Sidhu & Shri L.P. Sahuasstt. Year: 2011-12

section 271 (1 )(c), no further opportunity of being heard was to be given while obtaining previous approval of lAC. 6. On the other hand Ld. AR reiterated the submissions made before the ld. CIT(A) and relied upon his order. It was also submitted that there was no concealment of income. Only it was the mistake in the computation

GEORGE KUTTY,NEW DELHI vs. DCIT, CIRCLE-13(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat[Assessment Year : 2010-11] George Kutty, Vs Dcit, C/O-M/S. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. Pan-Aajpk4005H Appellant Respondent Appellant By Shri Manish Malik, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 11.08.2022 Date Of Pronouncement 24.08.2022

253 (P & H) The Id. D.R relying on the aforesaid judicial pronouncements, submitted that as per the settled position of law, the objection raised by the Id. A.R during the course of hearing of the appeal as regards the validity of the 15 | P a g e jurisdiction assumed by the A.O for imposing penalty 271

ACIT, CIRCLE-26(2), NEW DELHI vs. VODAFONE WEST LTD., (THEREAFTER MERGED WITH VODAFONE MOBILE SERVICES LTD.),, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

253 ITR 630 (Punjab and Haryana High Court). Further, in any case, it is well settled that that no penalty under section 271(1)(c) of the Act can be levied in a case where a substantial question of law is framed and admitted by the Hon'ble High Court or the Hon'ble Supreme Court of India. In this

ACIT, CIRCLE- 26(2), NEW DELHI vs. VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.), NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

253 ITR 630 (Punjab and Haryana High Court). Further, in any case, it is well settled that that no penalty under section 271(1)(c) of the Act can be levied in a case where a substantial question of law is framed and admitted by the Hon'ble High Court or the Hon'ble Supreme Court of India. In this