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1,364 results for “penalty u/s 271”+ Section 26(1)(iii)clear

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Key Topics

Addition to Income66Section 143(3)44Section 153A38Section 6832Penalty32Section 234E27Section 271(1)(c)22Disallowance22Section 80I19

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 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

section 271(1)(c) of the Act were levied for respective Assessment Years 2002-03, 2003-04, 2005-06 and 2010-11. The Ld. A.R. submitted that these penalties were confirmed by the Ld. CIT (A), but in further appeal filed by the assessee, the said penalty orders were deleted by the Coordinate Bench of the Tribunal vide

Showing 1–20 of 1,364 · Page 1 of 69

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Section 69A17
Section 14A17
Deduction15

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

section 271(1)(c) of the Act were levied for respective Assessment Years 2002-03, 2003-04, 2005-06 and 2010-11. The Ld. A.R. submitted that these penalties were confirmed by the Ld. CIT (A), but in further appeal filed by the assessee, the said penalty orders were deleted by the Coordinate Bench of the Tribunal vide

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) Whether in facts of the case, penalty levied u/s. 271(1)(c) of the Act is liable to be sustained where the assessee’s claim of deduction u/s. 54F of the Act was merely rejected by the AO on the grounds of non- compliance of provisions of section 54F of the Act? 26

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4434/DEL/2014[2007-08]Status: DisposedITAT Delhi12 May 2023AY 2007-08

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

III, New Delhi dated 12.05.2014. 2. Since, the issue involved in all these appeals are similar, they were heard together and being adjudicated by a common order. 3. In ITA No. 4433/Del/2014, the assessee has raised the following grounds of appeal: “1. That the Commissioner of Income Tax (Appeals) erred on facts and in law in not holding that

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4439/DEL/2014[2012-13]Status: DisposedITAT Delhi12 May 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

III, New Delhi dated 12.05.2014. 2. Since, the issue involved in all these appeals are similar, they were heard together and being adjudicated by a common order. 3. In ITA No. 4433/Del/2014, the assessee has raised the following grounds of appeal: “1. That the Commissioner of Income Tax (Appeals) erred on facts and in law in not holding that

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4437/DEL/2014[2010-11]Status: DisposedITAT Delhi12 May 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

III, New Delhi dated 12.05.2014. 2. Since, the issue involved in all these appeals are similar, they were heard together and being adjudicated by a common order. 3. In ITA No. 4433/Del/2014, the assessee has raised the following grounds of appeal: “1. That the Commissioner of Income Tax (Appeals) erred on facts and in law in not holding that

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4433/DEL/2014[2006-07]Status: DisposedITAT Delhi12 May 2023AY 2006-07

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

III, New Delhi dated 12.05.2014. 2. Since, the issue involved in all these appeals are similar, they were heard together and being adjudicated by a common order. 3. In ITA No. 4433/Del/2014, the assessee has raised the following grounds of appeal: “1. That the Commissioner of Income Tax (Appeals) erred on facts and in law in not holding that

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4438/DEL/2014[2011-12]Status: DisposedITAT Delhi12 May 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

III, New Delhi dated 12.05.2014. 2. Since, the issue involved in all these appeals are similar, they were heard together and being adjudicated by a common order. 3. In ITA No. 4433/Del/2014, the assessee has raised the following grounds of appeal: “1. That the Commissioner of Income Tax (Appeals) erred on facts and in law in not holding that

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4435/DEL/2014[2008-09]Status: DisposedITAT Delhi12 May 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

III, New Delhi dated 12.05.2014. 2. Since, the issue involved in all these appeals are similar, they were heard together and being adjudicated by a common order. 3. In ITA No. 4433/Del/2014, the assessee has raised the following grounds of appeal: “1. That the Commissioner of Income Tax (Appeals) erred on facts and in law in not holding that

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4436/DEL/2014[2009-10]Status: DisposedITAT Delhi12 May 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

III, New Delhi dated 12.05.2014. 2. Since, the issue involved in all these appeals are similar, they were heard together and being adjudicated by a common order. 3. In ITA No. 4433/Del/2014, the assessee has raised the following grounds of appeal: “1. That the Commissioner of Income Tax (Appeals) erred on facts and in law in not holding that

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

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 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

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 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

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

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

SHYAM SUNDER KANSAL,U.P vs. WARD 2(3)(2), U.P

The appeal is dismissed

ITA 139/DEL/2022[2010-11]Status: DisposedITAT Delhi27 May 2022AY 2010-11

Bench: Shri Kul Bharat

Section 143(3)Section 271Section 271(1)(c)Section 271ASection 50C

iii) Addition of Rs. 27,06,370/- on account of long term capital. 4. The Assessing Officer also initiated penalty proceedings u/s 271(1)(c) against the assessee and vide penalty order dated 05.06.2018 imposed a penalty of Rs. 2,00,000/- for concealment of particulars of assessee’s income to the extent of Rs. 3,92,370/-. 3 Shyam

DCIT, NEW DELHI vs. SH. AMANDEEP SINGH SRAN, NEW DELHI

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

ITA 2672/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E

For Appellant: Shri Sunil Arora, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 132Section 132(4)Section 153ASection 69

26. Vs. DCIT in 85 Taxmann. Com 339 (Chandigarh). It was submitted that penalties have been levied in the case of the assessee on identical facts and circumstances on the basis of invalid notice and therefore, it deserves to be quashed. The ld AR referred to page No. 31 of the paper book which is notice issued u/s 271AAA