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21 results for “penalty u/s 271”+ Section 271A(1)(d)clear

Sorted by relevance

Delhi21Jaipur20Chennai20Kolkata19Mumbai16Rajkot15Bangalore13Ahmedabad12Indore12Hyderabad9Visakhapatnam6Raipur6Pune4Surat3Nagpur3Chandigarh2Amritsar2Guwahati1Jabalpur1Allahabad1Varanasi1Jodhpur1

Key Topics

Section 271(1)(b)27Section 143(3)21Section 27119Penalty18Section 271G17Section 142(1)16Section 270A15Addition to Income15Section 254

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)

271A, section 271AA, section 271B , section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB,section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section

Showing 1–20 of 21 · Page 1 of 2

14
Section 271(1)(c)10
Deduction9
Limitation/Time-bar9

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)

271A, section 271AA, section 271B , section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB,section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section

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)

271A, section 271AA, section 271B , section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB,section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section

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)

271A, section 271AA, section 271B , section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB,section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section

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)

271A, section 271AA, section 271B , section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB,section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section

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)

271A, section 271AA, section 271B , section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB,section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section

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)

271A, section 271AA, section 271B , section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB,section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section

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

D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 29.11.2021, pertaining to the assessment year 2010-11. The assessee has raised following grounds of appeal: “1. Hon’ble CIT (Appeals) is wrong in confirming the penalty

PRATIBHA BISHT,DELHI vs. ITO,WARD-70(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2318/DEL/2023[2012-13]Status: DisposedITAT Delhi16 Nov 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2012-13] Pratibha Bisht, Vs Ito, A-5-4, Plot 5C, Pragatisheel Bairwa, Ward-70(1), Sector-11, Dwarka, Delhi-110075. New Delhi. Pan-Ahspb0980D Appellant Respondent Appellant By Shri Saurav Rohtagi, Ca Respondent By Shri Baldev Singh Negi, Sr.Dr Date Of Hearing 02.11.2023 Date Of Pronouncement 16.11.2023 Order

Section 148Section 24Section 271(1)(C)Section 271(1)(c)Section 274

u/s 148 of the Act, she duly filed her income tax return and disclosed all her income. 10. In our considered view, the levy of penalty is not automatic. If the assessee makes out a case that the default was due to reasonable cause in that case, no penalty would be called for in terms of section 273B

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

ITA 225/DEL/2023[2018-19]Status: DisposedITAT Delhi20 Mar 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

271A (A.Y 2017-18), 271AB (A.Y 2018-19) & 271AAB (A.Y 2018-19) respectively. 2. The assessee is a partnership firm engaged in the business of trading and distribution of mobile phones and accessories, mainly ITA No. 224 & Ors. Jaina Marketing & Associates, Delhi in Karbonn and Panasonic brand Mobile Phones. On 29/08/2018 a search and seizure operation u/s

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

ITA 224/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Mar 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

271A (A.Y 2017-18), 271AB (A.Y 2018-19) & 271AAB (A.Y 2018-19) respectively. 2. The assessee is a partnership firm engaged in the business of trading and distribution of mobile phones and accessories, mainly ITA No. 224 & Ors. Jaina Marketing & Associates, Delhi in Karbonn and Panasonic brand Mobile Phones. On 29/08/2018 a search and seizure operation u/s

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

ITA 226/DEL/2023[2019-20]Status: DisposedITAT Delhi20 Mar 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

271A (A.Y 2017-18), 271AB (A.Y 2018-19) & 271AAB (A.Y 2018-19) respectively. 2. The assessee is a partnership firm engaged in the business of trading and distribution of mobile phones and accessories, mainly ITA No. 224 & Ors. Jaina Marketing & Associates, Delhi in Karbonn and Panasonic brand Mobile Phones. On 29/08/2018 a search and seizure operation u/s

LATE JITENDER SAPRA (THROUGH WIFE ANJALI SAPRA),NEW DELHI vs. ITO WARD 50(4), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2109/DEL/2019[2008-09]Status: DisposedITAT Delhi25 Apr 2023AY 2008-09

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

For Appellant: Sh. V. K. Sabharwal, AdvFor Respondent: Sh. Anuj Garg, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 159Section 162Section 2(31)Section 271Section 271(1)(b)Section 271ASection 271B

U/s 142(1) 08.02.2016 15.02.2016 AR filed a letter seeking adjournment and case is adjourned to 19.02.2016. 14. Adjournment 19.02.2016 No compliance was made 4. The Revenue argued that notices so issued by the Department were not complied by the assessee, Sh. Jitender Sapra or the Authorized Representative or by the legal heir Smt. Anjali Sapra on 29.12.2015 onwards

TAPI JWIL JV,NEW DELHI vs. ITO, WARD-62(4), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 6722/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 6722/Del/2018 : Asstt. Year : 2014-15 Ita No. 4873/Del/2019 : Asstt. Year : 2014-15 Tapi Jwil Jv, Vs Income Tax Officer, C/O C. S. Anand, Adv., Ward-62(4), 104, Pankaj Tower, 10, L.S.C. New Delhi Savita Vihar, Delhi-110092 (Appellant) (Respondent) Pan No. Aadat3744J Assessee By : Sh. C. S. Anand, Adv. Revenue By : Sh. Amitabh K. Sinha, Cit-Dr Date Of Hearing: 18.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. Amitabh K. Sinha, CIT-DR
Section 271GSection 40A(2)(b)Section 928BSection 92D

271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 271-I, section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA

TAPI JWIL JV,NEW DELHI vs. ITO, WARD-62(4), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4873/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 6722/Del/2018 : Asstt. Year : 2014-15 Ita No. 4873/Del/2019 : Asstt. Year : 2014-15 Tapi Jwil Jv, Vs Income Tax Officer, C/O C. S. Anand, Adv., Ward-62(4), 104, Pankaj Tower, 10, L.S.C. New Delhi Savita Vihar, Delhi-110092 (Appellant) (Respondent) Pan No. Aadat3744J Assessee By : Sh. C. S. Anand, Adv. Revenue By : Sh. Amitabh K. Sinha, Cit-Dr Date Of Hearing: 18.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. Amitabh K. Sinha, CIT-DR
Section 271GSection 40A(2)(b)Section 928BSection 92D

271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H, section 271-I, section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA

DHANKOT FILLING STATION ,GURGAON vs. PR.CIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 1030/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Apr 2023AY 2017-18

Bench: Shri C.M.Garg & Shri M. Balaganeshdhankot Filling Station, Vs. Pr. Cit, Sultanpur Road, Village Faridabad Dhankot, Gurgaon, Haryana- 122505 (Appellant) (Respondent) Pan: Aaefd7291A Assessee By : Sh. Sandeep Kumar, Ca Revenue By: Sh. T. James Singson, Cit Dr Date Of Hearing 20/04/2023 Date Of Pronouncement 24/04/2023

For Appellant: Sh. Sandeep Kumar, CAFor Respondent: Sh. T. James Singson, CIT DR
Section 115BSection 143(3)Section 263Section 270ASection 271ASection 275Section 69A

D E R PER M. BALAGANESH, A. M.: 1. This appeal in ITA No.1030/Del/2022 for A.Y. 2017-18 arises out of the order by the Ld. Pr. Commissioner of Income Tax, Faridabad in appeal No. ITBA/REV/F/REV5/2021-22/1040931528(1) dated 17.03.2022 (hereinafter referred to as Ld. Pr. CIT in short) against the order of assessment passed u/s 143(3) the Income

MAHANAGAR TELEPHONE NIGAM LTD.,,NEW DELHI vs. DCIT, CIRCLE-1, LTU, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 7087/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Feb 2022AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 7087/Del/2018 : Asstt. Year : 2013-14 Mahanagar Telephone Nigam Ltd., Vs Dcit, 5Th Floor, Mds, 9, Cgo Complex, Circle-1, Ltu Lodhi Road, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaacm0828R Assessee By : Sh. Ved Jain, Adv. Revenue By : Sh. B. M. Singh, Sr. Dr Date Of Hearing: 09.11.2021 Date Of Pronouncement: 14.02.2022

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. B. M. Singh, Sr. DR
Section 271Section 271BSection 92E

u/s 92E of the Act. 5. The ld. CIT(A) confirmed the order of the AO holding that as per the mandate of Section 92E, the assessee was to obtain audit report and file it before the due date for filing the return and since, the assessee defaulted the penalty was rightly levied. 6. Heard the arguments of both

TALHA KHAN,MOHALLA AFGANAN PO AMROHA vs. ADDL.JT.DY.ACIT.NFAC, NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 3419/DEL/2024[2017-2018]Status: DisposedITAT Delhi18 Nov 2024AY 2017-2018

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2017-18 Talha Khan, Vs. National Faceless Mohalla Afganan Po Amroha, Appeal Centre (Nfac), Amroha-244221 Delhi Uttar Pradesh (Pan: Ejspk7379K) (Appellant) (Respondent)

For Appellant: Sh. Vibhu Gupta, AdvFor Respondent: Sh. Amit Katoch, Sr. DR
Section 144Section 148Section 271FSection 69A

penalty show cause and other notices und section 271F, 271A ; 271B, 271 AAC[1], 272A[1][d] and wrongly assessed income and the head from other sources in place of business income. 2. At the outset, it is noticed that there is a delay of 71 days in filing the appeal before the Tribunal. The reasonable cause for the same

DCIT CIRCLE 61(1), DELHI vs. SUKHBIR SINGH CHABRA HUF, DELHI

In the result, appeal of the Revenue is dismissed

ITA 315/DEL/2022[2016-17]Status: DisposedITAT Delhi04 Nov 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.315/Del/2022 िनधा"रणवष"/Assessment Year:2016-17 बनाम Dcit, Sukhbir Singh Chabra Huf Circle 61(1), Vs. 6, Rani Jhansi Road, Delhi. Motia Khan, Delhi. Pan No.Aaahs5683P अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 44ASection 92C

d) The Assessing Officer. While illustrating how assessee had evaded the tax, had arbitrarily formulated a presumptive income from transportation activity in comparison to the gross receipts u/s 44AE by violating the law prescribed and by forming the presumptions. Conjectures which are not based on reality. e) The Assessing officer had erred in making addition by considering different related parties

BRIJ RAJ SINGH RATHAUR,NEW DELHI vs. JCIT, RANGE-41, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 315/DEL/2019[2007-08]Status: DisposedITAT Delhi15 Jan 2025AY 2007-08

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.315/Del/2022 िनधा"रणवष"/Assessment Year:2016-17 बनाम Dcit, Sukhbir Singh Chabra Huf Circle 61(1), Vs. 6, Rani Jhansi Road, Delhi. Motia Khan, Delhi. Pan No.Aaahs5683P अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 44ASection 92C

d) The Assessing Officer. While illustrating how assessee had evaded the tax, had arbitrarily formulated a presumptive income from transportation activity in comparison to the gross receipts u/s 44AE by violating the law prescribed and by forming the presumptions. Conjectures which are not based on reality. e) The Assessing officer had erred in making addition by considering different related parties