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1,434 results for “penalty u/s 271”+ Section 41(4)clear

Sorted by relevance

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Key Topics

Section 271(1)(c)76Addition to Income65Section 143(3)55Penalty43Section 234E42Section 153A40Section 27135Section 6821Section 69A19

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

4 SCC 361, the Hon’ble Supreme Court observed that object behind the enactment of section 271(1)(c) read with explanation indicates that the said section has been enacted to provide for a remedy of loss of revenue and the penalty is a civil liability. Further, it is observed by the Hon’ble Supreme Court that willfull concealment

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Showing 1–20 of 1,434 · Page 1 of 72

...
Disallowance19
Natural Justice17
Section 13214
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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 1160/DEL/2011[1998-99]Status: DisposedITAT Delhi18 Oct 2019AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

41(4A) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The assessee’s appeal against the order of the Tribunal is pending adjudication after the Hon’ble Delhi High Housing and Urban Development Corporation Ltd. vs. DCIT Court havings framed question of law in this regard. However, penalty u/s 271(1)(c) of the Income

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 1162/DEL/2011[2000-01]Status: DisposedITAT Delhi18 Oct 2019AY 2000-01

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

41(4A) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The assessee’s appeal against the order of the Tribunal is pending adjudication after the Hon’ble Delhi High Housing and Urban Development Corporation Ltd. vs. DCIT Court havings framed question of law in this regard. However, penalty u/s 271(1)(c) of the Income

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 1161/DEL/2011[1999-00]Status: DisposedITAT Delhi18 Oct 2019AY 1999-00

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

41(4A) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The assessee’s appeal against the order of the Tribunal is pending adjudication after the Hon’ble Delhi High Housing and Urban Development Corporation Ltd. vs. DCIT Court havings framed question of law in this regard. However, penalty u/s 271(1)(c) of the Income

HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 5234/DEL/2011[2001-02]Status: DisposedITAT Delhi18 Oct 2019AY 2001-02

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

41(4A) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The assessee’s appeal against the order of the Tribunal is pending adjudication after the Hon’ble Delhi High Housing and Urban Development Corporation Ltd. vs. DCIT Court havings framed question of law in this regard. However, penalty u/s 271(1)(c) of the Income

SMT. SUMAN LAKHANI,NEW DELHI vs. ACIT, FARIDABAD

In the result, the penalty amounting to Rs

ITA 857/DEL/2016[2008-09]Status: DisposedITAT Delhi13 Sept 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Madan, CAFor Respondent: Shri Janardan Das, Sr. DR
Section 143(3)Section 271(1)(c)Section 36

section 271(l)(c), penalty proceedings have been initiated i.e. whether for concealment of particulars of income or furnishing of inaccurate particulars of income. The issue is covered in favour of the assessee by the judgement of Karnataka High Court in the case of CIT vs SSA Emarald Meadows 73 taxmann.com 241 in which similar view was taken and departmental

ACIT, NEW DELHI vs. M/S. RESURGERE MINES AND MINERALS INDIA LTD., MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 1531/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jul 2019AY 2008-09

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Ved Jain, CA and Shri Ashish Jain, CAFor Respondent: Shri Surender Pal, Sr. DR
Section 143(3)Section 14ASection 271(1)(c)

4. The addition has been made only on the basis of estimate made by the A.O. It is settled legal position that when income is estimated, then there can be no question of imposing penalty u/s 271 (l)(c) of the Act. ITA No.- 1531/Del/2017. M/s Resurgere Mines and Minerals India Ltd. 5. The Hon'ble Delhi High Court

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

4) of the act. The income offered in return of income does fall under the definition of undisclosed income as defined in Section 271AAB of the act. The issue of strike off of limb of concealment of income or furnishing of inaccurate particulars of income has no relevance in this case as it is a case of undisclosed income which

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

4) of the act. The income offered in return of income does fall under the definition of undisclosed income as defined in Section 271AAB of the act. The issue of strike off of limb of concealment of income or furnishing of inaccurate particulars of income has no relevance in this case as it is a case of undisclosed income which

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

4) of the act. The income offered in return of income does fall under the definition of undisclosed income as defined in Section 271AAB of the act. The issue of strike off of limb of concealment of income or furnishing of inaccurate particulars of income has no relevance in this case as it is a case of undisclosed income which

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

4) of the act. The income offered in return of income does fall under the definition of undisclosed income as defined in Section 271AAB of the act. The issue of strike off of limb of concealment of income or furnishing of inaccurate particulars of income has no relevance in this case as it is a case of undisclosed income which

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

4) of the act. The income offered in return of income does fall under the definition of undisclosed income as defined in Section 271AAB of the act. The issue of strike off of limb of concealment of income or furnishing of inaccurate particulars of income has no relevance in this case as it is a case of undisclosed income which