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126 results for “penalty u/s 271”+ Section 271Dclear

Sorted by relevance

Mumbai134Delhi126Indore100Bangalore63Jaipur62Chennai46Hyderabad45Pune27Kolkata26Visakhapatnam23Karnataka23Lucknow21Ahmedabad19Cochin10Rajkot7Nagpur6Amritsar6Chandigarh5Panaji5Raipur3Cuttack3Surat2Jodhpur1Guwahati1Jabalpur1Agra1SC1Varanasi1

Key Topics

Section 271D154Section 269S107Penalty89Section 271(1)(b)81Section 271E72Addition to Income60Section 142(1)57Section 153A46Section 275(1)(c)42

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

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 (1A)] of section 272BB or [sub-section (1) of section 272BBB

Showing 1–20 of 126 · Page 1 of 7

Section 27142
Limitation/Time-bar34
Survey u/s 133A16

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

u/s 271D and 271E and the issue before the Hon'ble High Court of Rajasthan was as to whether for the purpose of working out the limitation period for imposition of penalty under those two sections, the provisions of Section 275(1)(c) are applicable or the provisions of section 271

THE MAMURPUR CO-OPERATIVE THRIFT AND CREDIT SOCIETY LTD.,NEW DELHI vs. ADDL. CIT, RANGE- 38, NEW DELHI

In the result, both the appeals filed by the assessee are allowed

ITA 1371/DEL/2019[2014-15]Status: DisposedITAT Delhi10 Sept 2020AY 2014-15

Bench: Shri H.S. Sidhu & Shri O.P. Kant

Section 143(2)Section 143(3)Section 269SSection 269TSection 271DSection 271ESection 27ISection 80P

271(1)(c), under the provisions of Section 271D and E, the exclusive authority is conferred on the Joint Commissioner. Therefore, the principles laid down in the judgment of the Apex Court cannot be called in aid to impugn the concurrent findings of the lower authorities. Therefore, the first contention raised by the learned counsel for the assessee deserves

THE MAMURPUR CO-OPERATIVE THRIFT AND CREDIT SOCIETY LTD.,NEW DELHI vs. ADDL. CIT, RANGE- 38, NEW DELHI

In the result, both the appeals filed by the assessee are allowed

ITA 1370/DEL/2019[2014-15]Status: DisposedITAT Delhi10 Sept 2020AY 2014-15

Bench: Shri H.S. Sidhu & Shri O.P. Kant

Section 143(2)Section 143(3)Section 269SSection 269TSection 271DSection 271ESection 27ISection 80P

271(1)(c), under the provisions of Section 271D and E, the exclusive authority is conferred on the Joint Commissioner. Therefore, the principles laid down in the judgment of the Apex Court cannot be called in aid to impugn the concurrent findings of the lower authorities. Therefore, the first contention raised by the learned counsel for the assessee deserves

VISHWANATH AGGARWAL ,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

The appeals of the assessee are allowed and the penalty is deleted

ITA 616/DEL/2022[2011-12]Status: DisposedITAT Delhi26 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

271 D & 271E, which have been rightly confirmed by the Ld. CIT (A). The penalty proceedings have been initiated by the assessing officer after recording his satisfaction regarding violation of provisions of section 269SS & 269T in the orders passed u/s 153A of the Act on 29.12.2017. Subsequently, the assessing officer made a reference to the JCIT on 15.02.2018 along with

VISHWANATH AGGARWAL,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

The appeals of the assessee are allowed and the penalty is deleted

ITA 617/DEL/2022[2012-13]Status: DisposedITAT Delhi26 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

271 D & 271E, which have been rightly confirmed by the Ld. CIT (A). The penalty proceedings have been initiated by the assessing officer after recording his satisfaction regarding violation of provisions of section 269SS & 269T in the orders passed u/s 153A of the Act on 29.12.2017. Subsequently, the assessing officer made a reference to the JCIT on 15.02.2018 along with

VISHWANATH AGGARWAL,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

The appeals of the assessee are allowed and the penalty is deleted

ITA 613/DEL/2022[2011-12]Status: DisposedITAT Delhi26 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

271 D & 271E, which have been rightly confirmed by the Ld. CIT (A). The penalty proceedings have been initiated by the assessing officer after recording his satisfaction regarding violation of provisions of section 269SS & 269T in the orders passed u/s 153A of the Act on 29.12.2017. Subsequently, the assessing officer made a reference to the JCIT on 15.02.2018 along with

VISHWANATH AGGARWAL,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

The appeals of the assessee are allowed and the penalty is deleted

ITA 618/DEL/2022[2013-14]Status: DisposedITAT Delhi26 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

271 D & 271E, which have been rightly confirmed by the Ld. CIT (A). The penalty proceedings have been initiated by the assessing officer after recording his satisfaction regarding violation of provisions of section 269SS & 269T in the orders passed u/s 153A of the Act on 29.12.2017. Subsequently, the assessing officer made a reference to the JCIT on 15.02.2018 along with

VISHWANATH AGGARWAL ,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

The appeals of the assessee are allowed and the penalty is deleted

ITA 611/DEL/2022[2010-11]Status: DisposedITAT Delhi26 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

271 D & 271E, which have been rightly confirmed by the Ld. CIT (A). The penalty proceedings have been initiated by the assessing officer after recording his satisfaction regarding violation of provisions of section 269SS & 269T in the orders passed u/s 153A of the Act on 29.12.2017. Subsequently, the assessing officer made a reference to the JCIT on 15.02.2018 along with

VISHWANATH AGGARWAL,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

The appeals of the assessee are allowed and the penalty is deleted

ITA 612/DEL/2022[2012-13]Status: DisposedITAT Delhi26 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

271 D & 271E, which have been rightly confirmed by the Ld. CIT (A). The penalty proceedings have been initiated by the assessing officer after recording his satisfaction regarding violation of provisions of section 269SS & 269T in the orders passed u/s 153A of the Act on 29.12.2017. Subsequently, the assessing officer made a reference to the JCIT on 15.02.2018 along with

VISHWANATH AGGARWAL,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

The appeals of the assessee are allowed and the penalty is deleted

ITA 615/DEL/2022[2010-11]Status: DisposedITAT Delhi26 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

271 D & 271E, which have been rightly confirmed by the Ld. CIT (A). The penalty proceedings have been initiated by the assessing officer after recording his satisfaction regarding violation of provisions of section 269SS & 269T in the orders passed u/s 153A of the Act on 29.12.2017. Subsequently, the assessing officer made a reference to the JCIT on 15.02.2018 along with

VISHWANATH AGGARWAL,DELHI vs. THE ADDL. CIT, CENTRAL RANGE-05, DELHI

The appeals of the assessee are allowed and the penalty is deleted

ITA 614/DEL/2022[2013-14]Status: DisposedITAT Delhi26 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

271 D & 271E, which have been rightly confirmed by the Ld. CIT (A). The penalty proceedings have been initiated by the assessing officer after recording his satisfaction regarding violation of provisions of section 269SS & 269T in the orders passed u/s 153A of the Act on 29.12.2017. Subsequently, the assessing officer made a reference to the JCIT on 15.02.2018 along with

ACIT, NEW DELHI vs. SH. SATVINDER SINGH WASHAWAN, NEW DELHI

In the result, the Revenue’s appeal No

ITA 3082/DEL/2013[2008-09]Status: DisposedITAT Delhi21 Jun 2019AY 2008-09

Bench: Sh. H.S. Sidhu & Shri B.R.R. Kumar

Section 143(3)Section 269SSection 269TSection 271Section 271DSection 271E

271D for violation of provisions of section 269SS of the I.T. Act, 1961.” 4. The brief facts of the case are that the assessment in this case was completed u/s. 143(3) of the Income Tax Act, 1961 (in short “Act”) vide order dated 24.6.2011, after a Special Audit was carried out in this case. In the course of assessment

ACIT, NEW DELHI vs. SH. SATVINDER SINGH WADHAWAN, NEW DELHI

In the result, the Revenue’s appeal No

ITA 3081/DEL/2013[2008-09]Status: DisposedITAT Delhi21 Jun 2019AY 2008-09

Bench: Sh. H.S. Sidhu & Shri B.R.R. Kumar

Section 143(3)Section 269SSection 269TSection 271Section 271DSection 271E

271D for violation of provisions of section 269SS of the I.T. Act, 1961.” 4. The brief facts of the case are that the assessment in this case was completed u/s. 143(3) of the Income Tax Act, 1961 (in short “Act”) vide order dated 24.6.2011, after a Special Audit was carried out in this case. In the course of assessment

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2641/DEL/2017[2008-09]Status: DisposedITAT Delhi02 Dec 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

u/s 271(1)(c) in light of decision of Karnataka High Court in CIT V. Manjunatha Cotton & Ginning Factory [2013] 359 ITR 565 (Para 4) and Hon’ble Supreme Court in case of CIT Vs SSA’s Emerald Meadows [2016] 73 Taxmann.com 248 (SC)/[2016] 242 Taxman 180 (SC) 1. Sundaram Finance Ltd. Vs CIT [2018] 99 taxmann.com

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2639/DEL/2017[2005-06]Status: DisposedITAT Delhi02 Dec 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

u/s 271(1)(c) in light of decision of Karnataka High Court in CIT V. Manjunatha Cotton & Ginning Factory [2013] 359 ITR 565 (Para 4) and Hon’ble Supreme Court in case of CIT Vs SSA’s Emerald Meadows [2016] 73 Taxmann.com 248 (SC)/[2016] 242 Taxman 180 (SC) 1. Sundaram Finance Ltd. Vs CIT [2018] 99 taxmann.com

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2643/DEL/2017[2010-11]Status: DisposedITAT Delhi02 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

u/s 271(1)(c) in light of decision of Karnataka High Court in CIT V. Manjunatha Cotton & Ginning Factory [2013] 359 ITR 565 (Para 4) and Hon’ble Supreme Court in case of CIT Vs SSA’s Emerald Meadows [2016] 73 Taxmann.com 248 (SC)/[2016] 242 Taxman 180 (SC) 1. Sundaram Finance Ltd. Vs CIT [2018] 99 taxmann.com

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2642/DEL/2017[2009-10]Status: DisposedITAT Delhi02 Dec 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

u/s 271(1)(c) in light of decision of Karnataka High Court in CIT V. Manjunatha Cotton & Ginning Factory [2013] 359 ITR 565 (Para 4) and Hon’ble Supreme Court in case of CIT Vs SSA’s Emerald Meadows [2016] 73 Taxmann.com 248 (SC)/[2016] 242 Taxman 180 (SC) 1. Sundaram Finance Ltd. Vs CIT [2018] 99 taxmann.com

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2640/DEL/2017[2006-07]Status: DisposedITAT Delhi02 Dec 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

u/s 271(1)(c) in light of decision of Karnataka High Court in CIT V. Manjunatha Cotton & Ginning Factory [2013] 359 ITR 565 (Para 4) and Hon’ble Supreme Court in case of CIT Vs SSA’s Emerald Meadows [2016] 73 Taxmann.com 248 (SC)/[2016] 242 Taxman 180 (SC) 1. Sundaram Finance Ltd. Vs CIT [2018] 99 taxmann.com

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)

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 (1A)] of section 272BB