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1,732 results for “penalty u/s 271”+ Section 35(2)clear

Sorted by relevance

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Key Topics

Section 271(1)(c)82Addition to Income68Penalty50Section 143(3)48Section 153A42Section 234E42Deduction18Section 69A17Section 13217

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

35 statutory time period which is a pre-requisites for claiming the deduction u/s. 54F of the Act. The relevant findings of the AO in penalty order reads as under:- “From the above it is clear that the section clearly states that the assesse invests the net sale consideration of the capital asset to construct a residential house within

DCIT, CIRCLE- 20(1), NEW DELHI vs. POLYPLEX CORPORATION LIMITED., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Showing 1–20 of 1,732 · Page 1 of 87

...
Disallowance17
Section 271(1)15
Section 27115
ITA 701/DEL/2020[2016-17]Status: DisposedITAT Delhi12 Apr 2024AY 2016-17

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2016-17] Dcit, Vs Polyplex Corporation Limited, Circle-20(1), 40, New Mandakini, Greater New Delhi Kailash, New Delhi-110092. Pan-Aaacp0278J Appellant Respondent Appellant By Shri Vivek Vardhan, Sr.Dr Respondent By Shri Ved Jain, Adv. & Shri Aman Garg, Ca Date Of Hearing 04.04.2024 Date Of Pronouncement 12.04.2024

Section 143(3)Section 271(1)(c)Section 35Section 35(2)(AB)Section 37(1)Section 40Section 90

section 40(a)(i) of the Act; disallowance u/s 35(2)(AB) of the Act at INR 1,76,87,054/- and relief claimed u/s 90 of the Act of INR 24,37,344/- was restricted to NIL. Thereafter, the Assessing Officer (“AO”) initiated penalty proceedings u/s 271

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

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

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

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

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

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

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

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

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

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

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

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

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

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

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

2,33,69,140/- on forward trading in commodities. The AD treated the transaction as speculative loss and therefore did not allow the loss. This disallowance was upheld by CIT(A). Thereafter, A0 imposed penalty u/s 271(1)(c) of the Act on this disallowance. 5.3.3 In the case of DCIT v/s Shree Ram Electrocast (P) Ltd [2017] 84 taxmann.com

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8169/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

35 taxmann.com 250 (Kar.) held that existence of conditions stipulated in Section 271(l)(c) is a sine qua non for initiation of penalty proceedings under Section 271. However, it further adds that even if there is no specific finding regarding the existence of the conditions mentioned in Section 271(l)(c), at least the facts set out in Explanation

AKSHAY GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8102/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

35 taxmann.com 250 (Kar.) held that existence of conditions stipulated in Section 271(l)(c) is a sine qua non for initiation of penalty proceedings under Section 271. However, it further adds that even if there is no specific finding regarding the existence of the conditions mentioned in Section 271(l)(c), at least the facts set out in Explanation

ASHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8168/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Mar 2021AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

35 taxmann.com 250 (Kar.) held that existence of conditions stipulated in Section 271(l)(c) is a sine qua non for initiation of penalty proceedings under Section 271. However, it further adds that even if there is no specific finding regarding the existence of the conditions mentioned in Section 271(l)(c), at least the facts set out in Explanation

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8164/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

35 taxmann.com 250 (Kar.) held that existence of conditions stipulated in Section 271(l)(c) is a sine qua non for initiation of penalty proceedings under Section 271. However, it further adds that even if there is no specific finding regarding the existence of the conditions mentioned in Section 271(l)(c), at least the facts set out in Explanation

KUNAL GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8161/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

35 taxmann.com 250 (Kar.) held that existence of conditions stipulated in Section 271(l)(c) is a sine qua non for initiation of penalty proceedings under Section 271. However, it further adds that even if there is no specific finding regarding the existence of the conditions mentioned in Section 271(l)(c), at least the facts set out in Explanation

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8172/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

35 taxmann.com 250 (Kar.) held that existence of conditions stipulated in Section 271(l)(c) is a sine qua non for initiation of penalty proceedings under Section 271. However, it further adds that even if there is no specific finding regarding the existence of the conditions mentioned in Section 271(l)(c), at least the facts set out in Explanation

AKSHAY GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8100/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

35 taxmann.com 250 (Kar.) held that existence of conditions stipulated in Section 271(l)(c) is a sine qua non for initiation of penalty proceedings under Section 271. However, it further adds that even if there is no specific finding regarding the existence of the conditions mentioned in Section 271(l)(c), at least the facts set out in Explanation

ASHHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8166/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Mar 2021AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

35 taxmann.com 250 (Kar.) held that existence of conditions stipulated in Section 271(l)(c) is a sine qua non for initiation of penalty proceedings under Section 271. However, it further adds that even if there is no specific finding regarding the existence of the conditions mentioned in Section 271(l)(c), at least the facts set out in Explanation

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8165/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

35 taxmann.com 250 (Kar.) held that existence of conditions stipulated in Section 271(l)(c) is a sine qua non for initiation of penalty proceedings under Section 271. However, it further adds that even if there is no specific finding regarding the existence of the conditions mentioned in Section 271(l)(c), at least the facts set out in Explanation

KUNAL GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8162/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

35 taxmann.com 250 (Kar.) held that existence of conditions stipulated in Section 271(l)(c) is a sine qua non for initiation of penalty proceedings under Section 271. However, it further adds that even if there is no specific finding regarding the existence of the conditions mentioned in Section 271(l)(c), at least the facts set out in Explanation