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3 results for “penalty u/s 271”+ Section 206C(3)clear

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Key Topics

Section 271C4Section 143(2)4TDS3Limitation/Time-bar3Section 206C2Penalty2

AJIT LALWANI ,INDORE vs. ACIT (TDS) , INDORE

In the result, Assessee’s appeals in ITANo

ITA 194/IND/2020[2011-12]Status: DisposedITAT Indore23 Aug 2021AY 2011-12

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 206CSection 271C

3. That the Ld CIT(A) erred in confirming the penalty levied uls 271 CA of the Income Tax Act even when there was a reasonable cause on the part of the assessee for non collection of tax at source and even when most of the payees have provided Form 27BA as also evident from the order passed uls 206C

AJIT LALWANI,INDORE vs. ADD.CIT(A), INDORE

In the result, Assessee’s appeals in ITANo

ITA 195/IND/2020[2015-16]Status: DisposedITAT Indore23 Aug 2021AY 2015-16

Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Bench:
Section 206CSection 271C

3. That the Ld CIT(A) erred in confirming the penalty levied uls 271 CA of the Income Tax Act even when there was a reasonable cause on the part of the assessee for non collection of tax at source and even when most of the payees have provided Form 27BA as also evident from the order passed uls 206C

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

In the result, the appeal of the assessee is partly allowed

ITA 185/IND/2016[2000-01]Status: DisposedITAT Indore27 Jun 2018AY 2000-01

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

For Appellant: Shri Satiksh Solanki, DRFor Respondent: 29.05.2018
Section 119(1)(b)Section 119(2)(b)Section 142Section 143(2)Section 143(3)Section 154Section 234A

206C was not filed with the return and subsequently such certificate is produced before the Assessing Officer within two years from the end of the assessment year in which such income is assessable, the Assessing Officer shall amend the order of assessment or any intimation or deemed intimation under sub-section (1) of section 143, as the case