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83 results for “penalty u/s 271”+ Section 271Bclear

Sorted by relevance

Mumbai136Delhi83Bangalore77Indore69Jaipur63Chennai35Cochin30Ahmedabad28Kolkata28Pune27Lucknow27Karnataka21Hyderabad14Visakhapatnam13Raipur12Amritsar10Rajkot9Dehradun8Nagpur8Surat6Panaji5Allahabad4Agra2Chandigarh2Guwahati2Patna2SC2Jodhpur1Varanasi1Jabalpur1

Key Topics

Section 271(1)(b)93Section 271B84Penalty65Section 142(1)64Section 143(3)54Section 27147Section 271(1)(c)46Section 44A43Addition to Income40

SHYAM SUNDER JINDAL,NEW DELHI vs. ACIT, NEW DELHI

In the result both the appeals of the assessee are allowed

ITA 6425/DEL/2015[2006-07]Status: DisposedITAT Delhi28 Feb 2017AY 2006-07

Bench: Shri N.K. Saini & Smt. Beena A Pillai & Assessment Year:- 2006-07 Sh. Shyam Sunder Jindal Vs. Acit, Central Circle 30 12 A, Green Avenue New Delhi Sector D, Pocket 3 Vasant Kunj New Delhi 110 070 Pan: Aagpj 0184 N

For Appellant: Shri Rupesh Jain, AdvFor Respondent: Sh. A.K.Sharma, Sr. D.R
Section 132Section 139Section 142(1)Section 271Section 271(1)(b)Section 274

271B[,section 271BA, [section 271BB.} section 271C. [section 271CA.)section 271D, section 271E. [section 271 F. [section 271 FA.) section 271 FB. [section 271G.] {section 271 H. clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AAJ or [section 272B or [sub- section (1) [or sub-section

Showing 1–20 of 83 · Page 1 of 5

Section 153A25
Cash Deposit14
Disallowance13

SH. VISHAL SETHI,DELHI vs. ITO, NEW DELHI

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

ITA 865/DEL/2016[2011-12]Status: DisposedITAT Delhi23 May 2016AY 2011-12

Bench: Shri H.S. Sidhua.Y. : 2011-12 Vishal Sethi, Vs. Income Tax Officer, S/O Sh. Tilak Raj Sethi, Ward 58(1), 246, 1St Floor, New Layalpur, New Delhi Chander Nagar, Delhi – 110 051 (Pan: Askps5232L) (Appellant) (Respondent)

For Appellant: Sh. Shahank Jain, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 271Section 271(1)(b)Section 271BSection 274

271B on which penalty has been levied and I also note that no penalty proceedings u/s. 271(1)(b) was initiated by the AO in the assessment order. I have also perused the Notice dated 29.3.2014 issued by the AO for initiation of penalty and directing the assessee to appear before him issued u/s. 274 read with section

KRISHNA ENTERPRISES,DELHI vs. ACIT CIRCLE 34(1), DELHI, DELHI

In the result, appeal of the assessee is allowed

ITA 5654/DEL/2024[2013-14]Status: DisposedITAT Delhi19 Sept 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] Krishna Enterprises, Assistant Commissioner Of 202, Bhagirathi Apartment, Income Tax, Sector-9, Rohini, Delhi- Vs Circle 34(1), 110085. Delhi. Pan- Aahfk4892P Assessee Revenue

Section 148Section 271(1)(c)Section 271BSection 44A

section 44AB, thereby attracting the levy of penalty u/s 271B. SECONDLY, the appellant firm had also not submitted the audit report which it was mandated to submit and had defaulted in this regard also which again attracts levy of penalty u/s 271B. Therefore, this contention of the appellant that the assessing officer had not clarified whether the penalty u/s 271B

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6874/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271B. 29. ITA Nos. 6870 & 6871/Del/2017 pertain to levy of penalty u/s 271F. 30. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time, the search was also conducted at the residential premises of the assessee at Block AC-1

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6872/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271B. 29. ITA Nos. 6870 & 6871/Del/2017 pertain to levy of penalty u/s 271F. 30. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time, the search was also conducted at the residential premises of the assessee at Block AC-1

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6866/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271B. 29. ITA Nos. 6870 & 6871/Del/2017 pertain to levy of penalty u/s 271F. 30. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time, the search was also conducted at the residential premises of the assessee at Block AC-1

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6873/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271B. 29. ITA Nos. 6870 & 6871/Del/2017 pertain to levy of penalty u/s 271F. 30. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time, the search was also conducted at the residential premises of the assessee at Block AC-1

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6869/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271B. 29. ITA Nos. 6870 & 6871/Del/2017 pertain to levy of penalty u/s 271F. 30. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time, the search was also conducted at the residential premises of the assessee at Block AC-1

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE- 1, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6865/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271B. 29. ITA Nos. 6870 & 6871/Del/2017 pertain to levy of penalty u/s 271F. 30. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time, the search was also conducted at the residential premises of the assessee at Block AC-1

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6868/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271B. 29. ITA Nos. 6870 & 6871/Del/2017 pertain to levy of penalty u/s 271F. 30. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time, the search was also conducted at the residential premises of the assessee at Block AC-1

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6867/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271B. 29. ITA Nos. 6870 & 6871/Del/2017 pertain to levy of penalty u/s 271F. 30. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time, the search was also conducted at the residential premises of the assessee at Block AC-1

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6870/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271B. 29. ITA Nos. 6870 & 6871/Del/2017 pertain to levy of penalty u/s 271F. 30. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time, the search was also conducted at the residential premises of the assessee at Block AC-1

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6871/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

271B. 29. ITA Nos. 6870 & 6871/Del/2017 pertain to levy of penalty u/s 271F. 30. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time, the search was also conducted at the residential premises of the assessee at Block AC-1

ACIT, NEW DELHI vs. M/S. SAHARA INDIA FINANCIAL CORPORATION LTD, LUCKNOW

In the result, all the four cross objections of the assessee are dismissed

ITA 3310/DEL/2009[1993-94]Status: DisposedITAT Delhi13 Dec 2016AY 1993-94

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

Section 269SSection 269TSection 271DSection 271E

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 271-I, 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

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)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, section 271B

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)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, section 271B

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)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, section 271B

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)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, section 271B

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)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, section 271B

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)

u/s 271(1)(b) are examined in detail. 12. The provisions of Section 273B reads as under: "273B. Penalty not to be imposed in certain cases.- Notwithstanding anything contained in the provisions of clause (b) of sub-section (1) of section 271, section 271A, section 271AA, section 271B