M.L. SINGHI & ASSOCIATES (P) LTD.,NEW DELHI vs. ACIT CC-15, NEW DELHI

In the result, these four appeals are treated as allowed for statistical purposes

penalty amounting to Rs.3,41,59,950/- was levied under Section 271(1)(c) in respect of aforesaid quantum additions of Rs.6,36,50,000/- and Rs.33,50,000/-. The assessee filed appeals against aforesaid order dated 30.03.2019 passed by the AO u/s. 271(1)(c) of IT Act, vide the appeal numbers 10015/19- 20 and 10067/19-20. Vide aforesaid appeal

M.L. SINGHI & ASSOCIATES (P) LTD.,NEW DELHI vs. ACIT CC-15, NEW DELHI

In the result, these four appeals are treated as allowed for statistical purposes

penalty amounting to Rs.3,41,59,950/- was levied under Section 271(1)(c) in respect of aforesaid quantum additions of Rs.6,36,50,000/- and Rs.33,50,000/-. The assessee filed appeals against aforesaid order dated 30.03.2019 passed by the AO u/s. 271(1)(c) of IT Act, vide the appeal numbers 10015/19- 20 and 10067/19-20. Vide aforesaid appeal

M.L. SINGHI & ASSOCIATES (P) LTD.,NEW DELHI vs. ACIT CC-15, NEW DELHI

In the result, these four appeals are treated as allowed for statistical purposes

penalty amounting to Rs.3,41,59,950/- was levied under Section 271(1)(c) in respect of aforesaid quantum additions of Rs.6,36,50,000/- and Rs.33,50,000/-. The assessee filed appeals against aforesaid order dated 30.03.2019 passed by the AO u/s. 271(1)(c) of IT Act, vide the appeal numbers 10015/19- 20 and 10067/19-20. Vide aforesaid appeal

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

In the result, the appeals of the assessee are allowed

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

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 , section 271BA, section 271BB, section 271C

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

In the result, the appeals of the assessee are allowed

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

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 , section 271BA, section 271BB, section 271C

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

In the result, the appeals of the assessee are allowed

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

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 , section 271BA, section 271BB, section 271C

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

In the result, the appeals of the assessee are allowed

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

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 , section 271BA, section 271BB, section 271C

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

In the result, the appeals of the assessee are allowed

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

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 , section 271BA, section 271BB, section 271C

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

In the result, the appeals of the assessee are allowed

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

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 , section 271BA, section 271BB, section 271C

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

In the result, the appeals of the assessee are allowed

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

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 , section 271BA, section 271BB, section 271C

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

In the result, the appeal of the assessee is allowed

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 271(1)(C) was issued at 12.12.2019 at 04.56 P.M. i.e. after the closing of assessment proceedings. The AO has not issued any notice to the assessee u/s, 271C of the I.T. Act. 1961 during the pendency of the assessment proceedings. The show cause notice was issued only after the therefore, hence the penalty

VATIKA SOVEREIGN PARK PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-26(1), NEW DELHI

The appeals are allowed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.7251 & 7252/Del/2019 (Assessment Year : 2016-17 & 2017-18) Vatika Sovereign Park Private Vs. The Assistant Commissioner Of Limited, Income Tax, 621A, 6Th Floor, Devika Towers Circle-26(1) 6-Nehru Place New Delhi New Delhi-110019 Pan No. Aafcp9383D (Appellant) (Respondent)

section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under : “2. The matter was pursued

VATIKA SOVEREIGN PARK PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-26(1), NEW DELHI

The appeals are allowed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.7251 & 7252/Del/2019 (Assessment Year : 2016-17 & 2017-18) Vatika Sovereign Park Private Vs. The Assistant Commissioner Of Limited, Income Tax, 621A, 6Th Floor, Devika Towers Circle-26(1) 6-Nehru Place New Delhi New Delhi-110019 Pan No. Aafcp9383D (Appellant) (Respondent)

section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under : “2. The matter was pursued

VIRESH PROMOTERS & DEVELOPERS PVT LTD,NEW DELHI vs. ADDI. CIT RANGE-78, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.7436/Del/2019 िनधा"रणवष"/Assessment Year: 2014-15

section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under : “2. The matter was pursued

ATEPL RAHEE JOINT VENTURE,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, the appeal of the assessee stands allowed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2015-16]

271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FAB, section 271FB, section 271G, section 271GA, section 271GB, section 271H section 271-1, section 271J, 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

PIVOTAL INFRASTRUCTURE LTD,GURGAON vs. ADDI. CIT SPL. RANGE 76, NEW DELHI

The appeal are allowed

Bench: Dr. B.R.R. Kumar & Sh. Anubhav Sharmaita No. 6261/Del/2019, A.Y. 2014-15

271C, order u/s 201(1)/201(1A) is Pivotal Infrastructure Ltd. not necessary. Since there was no reasonable cause within the meaning of section 273B for non deduction of TDS on EDC, the Ld. AO imposed penalty and aggrieved assessee had filed appeal before the Ld. CIT(A) which was dismissed. 3. Now before the Tribunal the assessee has come

DCIT CIRCLE-76(1), NEW DELHI vs. OMAXE LTD. , NEW DELHI

In the result, appeal filed by the Revenue/Department stands

Bench: Shri Shamim Yahya & Shri Narender Kumar Choudhry[Assessment Year: 2015-16]

section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon'hle Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon'hle Court has held as under: “2. The matter was pursued

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

In the result, the appeals of the assessee are allowed

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:

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 or section 272B or sub-section (1) or sub-section