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33 results for “penalty u/s 271”+ Section 133(1)(d)clear

Sorted by relevance

Mumbai273 Delhi196 Jaipur105 Raipur95 Ahmedabad85 Kolkata59 Chennai55 Bangalore39 Hyderabad33 Indore29 Surat27 Allahabad25 Visakhapatnam24 Pune21 Lucknow17 Rajkot16 Chandigarh14 Nagpur11 Patna8 Guwahati7 Ranchi3 Jodhpur2 Cochin2 Jabalpur1 Amritsar1 Cuttack1

Key Topics

Addition to Income32 Section 80I31 Section 26316 Section 12A14 Section 143(3)11 Section 153A11 Section 69A8 Section 2717 Deduction

SRI ADITYA HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 230/HYD/2023[2016-17]Status: DisposedITAT Hyderabad21 Jul 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

Showing 1–20 of 33 · Page 1 of 2

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d) has concealed the particulars of the fringe benefits or furnished inaccurate particulars of such fringe benefits, he may direct that such person shall pay by way of penalty,— xxxxxxxxx” 21. From the reading of section 271 of the Act, it is abundantly clear that the penalty can be initiated by the AO or Commissioner (Appeals) or the Ld.PCIT

SRI ADITYA HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 231/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 Jul 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

d) has concealed the particulars of the fringe benefits or furnished inaccurate particulars of such fringe benefits, he may direct that such person shall pay by way of penalty,— xxxxxxxxx” 21. From the reading of section 271 of the Act, it is abundantly clear that the penalty can be initiated by the AO or Commissioner (Appeals) or the Ld.PCIT

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 241/HYD/2022[2015-16]Status: DisposedITAT Hyderabad11 Dec 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary

Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

133 Taxmann.458, against which SLP had been filed by the department and the same was dismissed. Though, the assessee may be having a case on merit but before examine the eligibility of the assessee under Section 80-IA of the Act, assessee is required to cross the first hurdle i.e., whether the assessee can be permitted to make a fresh

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 240/HYD/2022[2014-15]Status: DisposedITAT Hyderabad11 Dec 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary

Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

133 Taxmann.458, against which SLP had been filed by the department and the same was dismissed. Though, the assessee may be having a case on merit but before examine the eligibility of the assessee under Section 80-IA of the Act, assessee is required to cross the first hurdle i.e., whether the assessee can be permitted to make a fresh

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 239/HYD/2022[2013-14]Status: DisposedITAT Hyderabad11 Dec 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary

Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

133 Taxmann.458, against which SLP had been filed by the department and the same was dismissed. Though, the assessee may be having a case on merit but before examine the eligibility of the assessee under Section 80-IA of the Act, assessee is required to cross the first hurdle i.e., whether the assessee can be permitted to make a fresh

PEDA SUBBA RAO UNNAM,ADDANKI vs. ITO , WARD-1, ONGOLE

In the result, the appeal filed by the assessee is allowed

ITA 1664/HYD/2025[2015-16]Status: DisposedITAT Hyderabad28 Jan 2026AY 2015-16

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

Section 147Section 148Section 149Section 149(1)(a)Section 69A

271(1)(c) in the assessment order itself, for both "furnishing inaccurate particulars of income" and "concealment of income." Crucially, these penalty proceedings were kept pending and not concluded, awaiting the outcome of the appeal. Argument: This action reveals a fundamental flaw in the AO's approach. By initiating penalty during the assessment, the AO demonstrated a pre- concluded guilty

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 604/HYD/2016[2010-11]Status: DisposedITAT Hyderabad31 Jul 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A

Section 143(3)Section 153ASection 80I

271(1)(c) of the Act. Further, he submitted that the recent decision of the Tribunal in the case of NEC NCC Maytas JV (supra) had elaborately discussed various aspects of the matter and thereafter, had decided the issue in favour of the Revenue. 14. We have heard the rival submissions and perused the material available on record

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 603/HYD/2016[2009-10]Status: DisposedITAT Hyderabad31 Jul 2023AY 2009-10

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A

Section 143(3)Section 153ASection 80I

271(1)(c) of the Act. Further, he submitted that the recent decision of the Tribunal in the case of NEC NCC Maytas JV (supra) had elaborately discussed various aspects of the matter and thereafter, had decided the issue in favour of the Revenue. 14. We have heard the rival submissions and perused the material available on record

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 606/HYD/2016[2012-13]Status: DisposedITAT Hyderabad31 Jul 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A

Section 143(3)Section 153ASection 80I

271(1)(c) of the Act. Further, he submitted that the recent decision of the Tribunal in the case of NEC NCC Maytas JV (supra) had elaborately discussed various aspects of the matter and thereafter, had decided the issue in favour of the Revenue. 14. We have heard the rival submissions and perused the material available on record

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 605/HYD/2016[2011-12]Status: DisposedITAT Hyderabad31 Jul 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A

Section 143(3)Section 153ASection 80I

271(1)(c) of the Act. Further, he submitted that the recent decision of the Tribunal in the case of NEC NCC Maytas JV (supra) had elaborately discussed various aspects of the matter and thereafter, had decided the issue in favour of the Revenue. 14. We have heard the rival submissions and perused the material available on record

INCOME TAX OFFICER, WARD-1, CHITTOOR vs. G VIJAYASIMHA REDDY, BENGALURU

In the result, the appeal of Revenue in ITA

ITA 376/HYD/2023[2015-16]Status: HeardITAT Hyderabad05 Jan 2024AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Y V Bhanu NarayanFor Respondent: Ms. Sheetal Sarin, Sr. AR

Section 148Section 2(13)Section 54F

d) Though the assessee received his share of revenue receipts through capital gains account in the syndicate bank, the amounts with drawn from this account were not used by the assessee for construction or purchase of new property. The assessee claimed that he has only one property which was given into JDA and hence he is eligible for the exemption

M.G.R.EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT, CENTRAL CIRCLE-2(1), HYDERABAD

ITA 858/HYD/2025[2017-18]Status: DisposedITAT Hyderabad25 Aug 2025AY 2017-18

d) the trust or institution established for philanthropic or charitable\npurpose created or established after the commencement of this Act,\nhas applied any part of its income for the benefit of any particular\nreligious community or caste; or\n(e)\nany activity being carried out by the trust or institution\n(i)\nis not genuine

CMR ENGINEERING EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 870/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

NETENRICH TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 5(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 870/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad02 Jan 2025AY 2020-2021

Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial Member)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 871/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 872/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 873/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

MARRI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 863/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 866/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 867/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

d) the trust or institution established for philanthropic or charitable purpose created or established after the commencement of this Act, has applied any part of its income for the benefit of any particular religious community or caste; or (e) any activity being carried out by the trust or institution — (i) is not genuine; or (ii) is not being carried