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18 results for “penalty u/s 271”+ Section 201clear

Sorted by relevance

Delhi167Mumbai137Raipur85Bangalore59Chennai42Jaipur40Hyderabad28Ahmedabad26Nagpur23Indore18Kolkata16Rajkot15Amritsar14Chandigarh9Pune9Surat7Visakhapatnam6Jabalpur5Agra4Jodhpur3Panaji3Cuttack2Dehradun2Ranchi1Cochin1Varanasi1Lucknow1

Key Topics

Section 271C46Section 194H34Section 69A28Section 20117Penalty13Section 115B12Section 271A10Deduction9TDS9Section 271

RADHESHYAM AGARWAL,BHOPAL vs. THE PCIT, CENTRAL, BHOPAL , BHOPAL

ITA 417/IND/2025[2018-19]Status: DisposedITAT Indore16 Jan 2026AY 2018-19
Section 133ASection 143(2)Section 147Section 148Section 148ASection 253Section 263

201],\nHon'ble Delhi High Court has held revision u/s 263 to be valid when it\nwas found that there was no proper consideration by A.O to issues at\nhand and he left many loose ends. Similarly, in the case of Raj Mandir\nEstates [386 ITR 162] and Daniel Merchants Pvt. Ltd. Vs ITO [2017\nTIOL-2526-H.C Kolkata

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE CIT- (TDS), BHOPAL

In the result, appeals of assessee are allowed

8
Section 1325
Addition to Income4
ITA 410/IND/2018[10-11]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section 271

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

ITA 407/IND/2018[07-08]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section 271

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

ITA 408/IND/2018[08-09]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section 271

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

ITA 409/IND/2018[09-10]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section 271

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

ITA 266/IND/2018[11-12]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section 271

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

ITA 267/IND/2018[11-12]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section 271

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

ITA 268/IND/2018[12-13]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section 271

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

ITA 269/IND/2018[13-14]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty under section 271

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

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

ITA 264/IND/2018[10-11]Status: DisposedITAT Indore22 Sept 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniidea Cellular Ltd. Jcit 139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

Section 194HSection 201Section 271C

271, Section 271A, Section 271AA, Section 271B, Section 271BA, Section 271BB, Section 271C, Section 271CA, Section 271D, Section 271E, Section 271F, Section 271FA, Section 271FB, Section 271G, clause (c) or clause (d) of Sub- section (1) or Subsection (2) of Section 272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB

THE ACIT 5(1), INDORE vs. KU. NISHITA SINGHAL, MHOW DISTT. INDORE

In the result, Revenue’s appeal in ITANo

ITA 935/IND/2019[2015-16]Status: DisposedITAT Indore04 Oct 2021AY 2015-16

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2015-16 Acit-5(1) Indore : Appellant

Section 132Section 143(2)Section 143(3)Section 153CSection 271ASection 274Section 27A

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) 45a!or sub-section (1 A}}. (3) The provision of sections 274 and 275 shall, as far as may be, apply in © relation to the penalty referred to in this section .. Explanation.-For the purposes of this section,- (a) "specified date

AMIT ASHOK AGRAWAL,INDORE vs. ITO-2(2), INDORE

In the result, the quantum appeal of assessee is partly allowed for statistical purposes and penalty appeal of assesse is allowed

ITA 210/IND/2023[2008-09]Status: DisposedITAT Indore31 Oct 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 144Section 271A

201, Devki Apts, E-27/28, Saket Indore Vs. Indore (Appellant / Assessee) (Revenue) PAN: ADVPA1904F Assessee by Assessee in person Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 26.10.2023 Date of Pronouncement 31.10.2023 O R D E R Per Vijay Pal Rao, JM: These two appeals by the assessee are directed against the separate order of Commissioner

AMIT ASHOK AGRAWAL,INDORE vs. ITO-2(2), INDORE

In the result, the quantum appeal of assessee is partly allowed for statistical purposes and penalty appeal of assesse is allowed

ITA 209/IND/2023[2008-09]Status: DisposedITAT Indore31 Oct 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 144Section 271A

201, Devki Apts, E-27/28, Saket Indore Vs. Indore (Appellant / Assessee) (Revenue) PAN: ADVPA1904F Assessee by Assessee in person Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 26.10.2023 Date of Pronouncement 31.10.2023 O R D E R Per Vijay Pal Rao, JM: These two appeals by the assessee are directed against the separate order of Commissioner

SANDEEP KUMAR YADAV,BETUL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHO

The appeal of the appellant is dismissed for statistical purpose

ITA 501/IND/2024[2013-14]Status: DisposedITAT Indore29 Apr 2025AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshisandeep Kumar Yadav, Nfac, बना Palsyapalsya, Delhi म/ Palsya, Vs. The. Bhainsdehi, Betul (Pan: Afnpy3295D) (Appellant) (Revenue) Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

Section 131Section 133(6)Section 139(4)Section 142(1)Section 143(3)Section 147Section 148Section 250Section 253Section 271(1)(b)

271(1)(b) and/or exparte decision on the basis of available material only. It also brightens the chance against levy of concealment penalty. Exparte assessment order has its own limitations as to its scope and extent. Hence the assessee should not be allowed to be enriched or benefited unjustly for act of his own wrong doings, i.e. non- compliance

ANIL DHAKAD,INDORE vs. AASST. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

ITA 454/IND/2023[2021-22]Status: DisposedITAT Indore29 May 2024AY 2021-22

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 115BSection 132Section 132(4)Section 69A

201-19 to 2021-22, ) Shri Anil Dhakad DCIT 227, Saket Nagar Central-I Vs. Indore Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: ABHPD1501B Assessee by Shri P.D. Nagar, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.04.2024 Date of Pronouncement 29.04.2024 O R D E R Per Bench : These four appeals by assessee are directed against

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

ITA 453/IND/2023[2020-21]Status: DisposedITAT Indore29 May 2024AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 115BSection 132Section 132(4)Section 69A

201-19 to 2021-22, ) Shri Anil Dhakad DCIT 227, Saket Nagar Central-I Vs. Indore Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: ABHPD1501B Assessee by Shri P.D. Nagar, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.04.2024 Date of Pronouncement 29.04.2024 O R D E R Per Bench : These four appeals by assessee are directed against

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, LOCATION

In the result, all four appeals of the assessee are allowed

ITA 452/IND/2023[2019-20]Status: DisposedITAT Indore29 May 2024AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 115BSection 132Section 132(4)Section 69A

201-19 to 2021-22, ) Shri Anil Dhakad DCIT 227, Saket Nagar Central-I Vs. Indore Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: ABHPD1501B Assessee by Shri P.D. Nagar, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.04.2024 Date of Pronouncement 29.04.2024 O R D E R Per Bench : These four appeals by assessee are directed against

ANIL DHAKAD,INDORE vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL-I, INDORE, INDORE

In the result, all four appeals of the assessee are allowed

ITA 451/IND/2023[2018-19]Status: DisposedITAT Indore29 May 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 115BSection 132Section 132(4)Section 69A

201-19 to 2021-22, ) Shri Anil Dhakad DCIT 227, Saket Nagar Central-I Vs. Indore Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: ABHPD1501B Assessee by Shri P.D. Nagar, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.04.2024 Date of Pronouncement 29.04.2024 O R D E R Per Bench : These four appeals by assessee are directed against