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66 results for “penalty u/s 271”+ Section 928clear

Sorted by relevance

Delhi66Mumbai56Kolkata19Ahmedabad16Jaipur10Bangalore9Pune6Guwahati5Chennai5Hyderabad4Indore4Rajkot1SC1Surat1

Key Topics

Addition to Income35Section 14A19Section 143(3)19Penalty17Section 6816Section 271(1)(c)16Section 914Section 44B14Search & Seizure

M/S. VANESA HERBALS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 6547/DEL/2014[2009-10]Status: DisposedITAT Delhi10 Oct 2017AY 2009-10

Bench: Shri H. S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Shailesh Gupta, CAFor Respondent: Sh. S.N. Bhatia, Sr. DR
Section 143(3)Section 14ASection 271Section 271(1)(C)Section 271(1)(c)

928/- made in the returned income of the assessee and made the penalty of Rs. 1,01,948/- u/s. 271(c) of the I.T. Act, 1961 vide order dated 25.6.2012. 3. Against the above Penalty Order dated 25.6.2012 passed by the Assessing Officer, assessee appealed before the Ld. First Appellate Authority, who vide impugned order dated 17.10.2014 has partly allowed

Showing 1–20 of 66 · Page 1 of 4

14
Section 153A13
Double Taxation/DTAA13
Disallowance13

S.K. IMPEX,DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 5674/DEL/2015[2012-13]Status: DisposedITAT Delhi28 Jun 2016AY 2012-13

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5674/Del/2015 : Asstt. Year : 2012-13 S. K. Impex, Vs Dcit, C/O-Kapil Goel Adv., Circle-29(1), F-26/124, Sector-7, Rohini, New Delhi Delhi-110085 (Appellant) (Respondent) Pan No. Aaofs4219B Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. Sunil Chandra Sharma, Cit Dr Date Of Hearing : 01.06.2016 Date Of Pronouncement : 28.06.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. Sunil Chandra Sharma, CIT DR
Section 132Section 132(4)Section 133ASection 271Section 271ASection 4

928/-)". The same facts were also mentioned in the Notes to Accounts with Financial Statements, already filed with your honor. Moreover, the assessee has also filed the Return of income including the undisclosed income of Rs, 1.79 Cr. filed for A.Y. 2012-13. 3. "Section 271AAA reads as under. – a. The Assessing Officer may notwithstanding anything contained in any other

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. ADDLCIT, SPECIAL RANGE-4, NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 6506/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Mar 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

penalty proceedings under section 271(1)(c) are being initiated separately. (Addition of Rs. 2,25,51,980/-) 16. The Ld. CIT(A) while confirming the said addition for A.Y 2011-12 held as under:- “4.4.3.2. The submissions of the appellant have been considered and are not found to be tenable. The case laws cited have also been considered

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 6296/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Mar 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

penalty proceedings under section 271(1)(c) are being initiated separately. (Addition of Rs. 2,25,51,980/-) 16. The Ld. CIT(A) while confirming the said addition for A.Y 2011-12 held as under:- “4.4.3.2. The submissions of the appellant have been considered and are not found to be tenable. The case laws cited have also been considered

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 5925/DEL/2018[2011-12]Status: DisposedITAT Delhi05 Mar 2024AY 2011-12

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

penalty proceedings under section 271(1)(c) are being initiated separately. (Addition of Rs. 2,25,51,980/-) 16. The Ld. CIT(A) while confirming the said addition for A.Y 2011-12 held as under:- “4.4.3.2. The submissions of the appellant have been considered and are not found to be tenable. The case laws cited have also been considered

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE- 4, NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 2315/DEL/2019[2012-13]Status: DisposedITAT Delhi05 Mar 2024AY 2012-13

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

penalty proceedings under section 271(1)(c) are being initiated separately. (Addition of Rs. 2,25,51,980/-) 16. The Ld. CIT(A) while confirming the said addition for A.Y 2011-12 held as under:- “4.4.3.2. The submissions of the appellant have been considered and are not found to be tenable. The case laws cited have also been considered

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 5903/DEL/2018[2011-12]Status: DisposedITAT Delhi05 Mar 2024AY 2011-12

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

penalty proceedings under section 271(1)(c) are being initiated separately. (Addition of Rs. 2,25,51,980/-) 16. The Ld. CIT(A) while confirming the said addition for A.Y 2011-12 held as under:- “4.4.3.2. The submissions of the appellant have been considered and are not found to be tenable. The case laws cited have also been considered

M/S NORTH SHORE TECHNOLOGIES PVT. LTD.,,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6830/DEL/2015[2011-12]Status: DisposedITAT Delhi13 Feb 2020AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Ms. Nidhi Sharma, Sr.D.R
Section 10ASection 143(3)Section 144CSection 271(1)(c)

penalty notice u/s 274 were signed back dated has been examined in depth. The copy of impugned order dated 31.03.2015 which has been perused. The first page contains DCR No. 01/91/2013-14. Therefore, this order is entered in Demand & Collection register of the assessing officer. Without raising demand, an entry cannot be made in demand & collection register of the assessing officer

DCIT, GURGAON vs. M/S. MOTOROLA INDIA PVT. LTD., GURGAON

In the result, the appeal being ITA No

ITA 3646/DEL/2015[2006-07]Status: DisposedITAT Delhi16 May 2025AY 2006-07

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Shri Dharam Veer Singh, CIT DR
Section 143(3)Section 37(1)Section 43B

penalty proceedings u/s 271(1)(c) which is premature at this stage and accordingly, the same is dismissed as such. 21. Ground No.7 is general in nature, hence the same is dismissed as such. 22. In the result, the appeal filed by the assessee being ITA No.4789/Del/2014 for AY 2005-06 is partly allowed. 23. The assessee has filed appeal

M/S. MOTOROLA SOLUTIONS INDIA PRIVATE LIMITED,GURGAON vs. ACIT, GURGAON

In the result, the appeal being ITA No

ITA 4789/DEL/2014[2005-06]Status: DisposedITAT Delhi16 May 2025AY 2005-06

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Shri Dharam Veer Singh, CIT DR
Section 143(3)Section 37(1)Section 43B

penalty proceedings u/s 271(1)(c) which is premature at this stage and accordingly, the same is dismissed as such. 21. Ground No.7 is general in nature, hence the same is dismissed as such. 22. In the result, the appeal filed by the assessee being ITA No.4789/Del/2014 for AY 2005-06 is partly allowed. 23. The assessee has filed appeal

MOTOROLA SOLUTIONS INDIA PVT. LTD.,GURGAON vs. ACIT, GURGAON

In the result, the appeal being ITA No

ITA 3641/DEL/2015[2006-07]Status: DisposedITAT Delhi16 May 2025AY 2006-07

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Shri Dharam Veer Singh, CIT DR
Section 143(3)Section 37(1)Section 43B

penalty proceedings u/s 271(1)(c) which is premature at this stage and accordingly, the same is dismissed as such. 21. Ground No.7 is general in nature, hence the same is dismissed as such. 22. In the result, the appeal filed by the assessee being ITA No.4789/Del/2014 for AY 2005-06 is partly allowed. 23. The assessee has filed appeal

COLT TECHNOLOGY SERVICES INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the ITA No

ITA 1908/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Apr 2022AY 2012-13

Bench: Shri B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 10ASection 143(3)Section 144C

penalty proceedings under section 271(l)(c) of the Act.” 3. Brief facts of the case are that, the assessee Company is incorporated in India on April 1, 2004 and is a part of the Colt Group of Companies (‘Colt Group’) and provides Information Technology Enabled Services (‘ITES’) and contract software development (‘CSD’) solutions to its associated enterprises

M/S COLT TECHNOLOGY SERVICES (I) PVT LTD,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the ITA No

ITA 536/DEL/2015[2010-11]Status: DisposedITAT Delhi13 Apr 2022AY 2010-11

Bench: Shri B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 10ASection 143(3)Section 144C

penalty proceedings under section 271(l)(c) of the Act.” 3. Brief facts of the case are that, the assessee Company is incorporated in India on April 1, 2004 and is a part of the Colt Group of Companies (‘Colt Group’) and provides Information Technology Enabled Services (‘ITES’) and contract software development (‘CSD’) solutions to its associated enterprises

MODI ENTERTAINMENT LTD vs. DCIT CIRCLE 5 (1),

In the result, the appeal of the assessee on this ground is dismissed

ITA 3051/DEL/2007[2001-2002]Status: DisposedITAT Delhi12 Apr 2024AY 2001-2002

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Rohit Garg, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 10(33)Section 115JSection 143(3)Section 14ASection 2Section 4

928/- has to be added to the net profit for computation of the book profit as per the express provisions of sub-section 2 of section 115JB.  The facts and circumstances of the case laws relied by the assessee are different from the instant case. 4.1 In proceedings before me appellant has filed a detailed written submission on this issue

M/S. BACARDI INDIA PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1970/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Oct 2020AY 2012-13

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143(3)Section 92C

penalty proceedings under section 271(1)(c) of the Act against the Appellant, which is bad in law.” 3. Brief facts of the case are that the Bacardi Ltd. is a Bermuda based holding company while the operations are controlled by Bacardi International Ltd. The assessee “Bacardi India Pvt. Ltd” (BIPL) is an AE by virtue of common capital

YOGENDER SINGH,GHAZIABAD vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

Accordingly, Ground No. 2 raised by the revenue is dismissed

ITA 1413/DEL/2022[2017-18]Status: DisposedITAT Delhi10 Oct 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) Pan:Aejpt6739A Dcit, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Yogender Singh, Vs. Dcit, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Naveen Tyagi, Vs. Dcit, G-302, Vvip Central Circle, Addresses, Raj Nagar Ghaziabad Extention, Ghaziabad (Appellant) (Respondent) Pan:Admpt6420A Sarika Tyagi, Vs. Dcit, H-100, Patel Nagar,- Central Circle, 3, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Afapt5986P Assessee By : Shri Rajeev Khandelwal, Ca Shri Gagan Khandelwal, Adv Shri Jaind Jaiswal, Adv Revenue By: Ms. Sapna Bhatia, Cit Dr Date Of Hearing 23/08/2024 Date Of Pronouncement /10/2024

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 143(2)Section 68

penalty proceedings will also be issued and Petitioner will have to endure that also. 9. In view of the peculiar facts and circumstances of the case, we decided to entertain this petition under Article 226 of the Constitution of India. 10. In the order dated 23rd July 2022 passed under Section 148A(d) of the Act, it records Petitioner

NAVEEN TYAGI,GHAZIABAD vs. DCIT, CENTRAL CIRCLE , GHAZIABAD

Accordingly, Ground No. 2 raised by the revenue is dismissed

ITA 1412/DEL/2022[2016-17]Status: DisposedITAT Delhi10 Oct 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) Pan:Aejpt6739A Dcit, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Yogender Singh, Vs. Dcit, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Naveen Tyagi, Vs. Dcit, G-302, Vvip Central Circle, Addresses, Raj Nagar Ghaziabad Extention, Ghaziabad (Appellant) (Respondent) Pan:Admpt6420A Sarika Tyagi, Vs. Dcit, H-100, Patel Nagar,- Central Circle, 3, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Afapt5986P Assessee By : Shri Rajeev Khandelwal, Ca Shri Gagan Khandelwal, Adv Shri Jaind Jaiswal, Adv Revenue By: Ms. Sapna Bhatia, Cit Dr Date Of Hearing 23/08/2024 Date Of Pronouncement /10/2024

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 143(2)Section 68

penalty proceedings will also be issued and Petitioner will have to endure that also. 9. In view of the peculiar facts and circumstances of the case, we decided to entertain this petition under Article 226 of the Constitution of India. 10. In the order dated 23rd July 2022 passed under Section 148A(d) of the Act, it records Petitioner

DCIT, CENTRAL CIRCLE, GHAZIABAD vs. SUSHIL TYAGI, DELHI

Accordingly, Ground No. 2 raised by the revenue is dismissed

ITA 1386/DEL/2022[2011-12]Status: DisposedITAT Delhi10 Oct 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) Pan:Aejpt6739A Dcit, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Yogender Singh, Vs. Dcit, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Naveen Tyagi, Vs. Dcit, G-302, Vvip Central Circle, Addresses, Raj Nagar Ghaziabad Extention, Ghaziabad (Appellant) (Respondent) Pan:Admpt6420A Sarika Tyagi, Vs. Dcit, H-100, Patel Nagar,- Central Circle, 3, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Afapt5986P Assessee By : Shri Rajeev Khandelwal, Ca Shri Gagan Khandelwal, Adv Shri Jaind Jaiswal, Adv Revenue By: Ms. Sapna Bhatia, Cit Dr Date Of Hearing 23/08/2024 Date Of Pronouncement /10/2024

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 143(2)Section 68

penalty proceedings will also be issued and Petitioner will have to endure that also. 9. In view of the peculiar facts and circumstances of the case, we decided to entertain this petition under Article 226 of the Constitution of India. 10. In the order dated 23rd July 2022 passed under Section 148A(d) of the Act, it records Petitioner

DCIT CENTRAL CIRCLE , GHAZIABAD vs. YOGENDER SINGH , GHAZIABAD

Accordingly, Ground No. 2 raised by the revenue is dismissed

ITA 1387/DEL/2022[2017-18]Status: DisposedITAT Delhi10 Oct 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) Pan:Aejpt6739A Dcit, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Yogender Singh, Vs. Dcit, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Naveen Tyagi, Vs. Dcit, G-302, Vvip Central Circle, Addresses, Raj Nagar Ghaziabad Extention, Ghaziabad (Appellant) (Respondent) Pan:Admpt6420A Sarika Tyagi, Vs. Dcit, H-100, Patel Nagar,- Central Circle, 3, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Afapt5986P Assessee By : Shri Rajeev Khandelwal, Ca Shri Gagan Khandelwal, Adv Shri Jaind Jaiswal, Adv Revenue By: Ms. Sapna Bhatia, Cit Dr Date Of Hearing 23/08/2024 Date Of Pronouncement /10/2024

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 143(2)Section 68

penalty proceedings will also be issued and Petitioner will have to endure that also. 9. In view of the peculiar facts and circumstances of the case, we decided to entertain this petition under Article 226 of the Constitution of India. 10. In the order dated 23rd July 2022 passed under Section 148A(d) of the Act, it records Petitioner

SARIKA TYAGI,GHAZIBAD vs. DCIT, CENTRAL CIRCLE, GHAZAIBAD

Accordingly, Ground No. 2 raised by the revenue is dismissed

ITA 1414/DEL/2022[2016-17]Status: DisposedITAT Delhi10 Oct 2024AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Sushil Tyagi, Central Circle, A-2, Ganpati Ghaziabad Apartments, Civil Lines, New Delhi (Appellant) (Respondent) Pan:Aejpt6739A Dcit, Vs. Yogender Singh, Central Circle, J-6A, Sector-23, Ghaziabad Sanjay Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Yogender Singh, Vs. Dcit, J-6A, Sector-23, Central Circle, Sanjay Nagar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Bgcos8548E Naveen Tyagi, Vs. Dcit, G-302, Vvip Central Circle, Addresses, Raj Nagar Ghaziabad Extention, Ghaziabad (Appellant) (Respondent) Pan:Admpt6420A Sarika Tyagi, Vs. Dcit, H-100, Patel Nagar,- Central Circle, 3, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Afapt5986P Assessee By : Shri Rajeev Khandelwal, Ca Shri Gagan Khandelwal, Adv Shri Jaind Jaiswal, Adv Revenue By: Ms. Sapna Bhatia, Cit Dr Date Of Hearing 23/08/2024 Date Of Pronouncement /10/2024

For Appellant: Shri Rajeev Khandelwal, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 143(2)Section 68

penalty proceedings will also be issued and Petitioner will have to endure that also. 9. In view of the peculiar facts and circumstances of the case, we decided to entertain this petition under Article 226 of the Constitution of India. 10. In the order dated 23rd July 2022 passed under Section 148A(d) of the Act, it records Petitioner