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382 results for “penalty u/s 271”+ Section 271(1)(b)clear

Sorted by relevance

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Key Topics

Section 271(1)(b)136Section 142(1)90Penalty78Section 143(3)64Section 14460Section 271(1)(c)54Section 153A51Section 271A38Section 13238Addition to Income

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

271(1)(c) is reckoned from the date of the assessment order dated 6.11.2007, the penalty order passed by the Joint Commissioner on 29.7.2008 is beyond the time permitted in the above section. As we have already held, the initiation of the penalty proceedings is not by the Assessing Officer but by the Joint Commissioner and if that

M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

Showing 1–20 of 382 · Page 1 of 20

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37
Disallowance19
Deduction14
ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

penalty leviable under the provisions of section 271(1)(c) of the Act. However, the principle is applicable with reference to the other provisions also which are penal in nature. Cancellation of registration deprives the assessee of the various benefits which otherwise accrue and hence the provisions are to be considered as in the nature of punishment

PRAKASH ASPHALTINGS AND TOLL HIGHWAYS (INDIA) LIMITED,MHOW vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, INCOME TAX DEPARTMENT, INDORE

In the result, the appeal is allowed

ITA 720/IND/2024[2014-15]Status: DisposedITAT Indore24 Feb 2025AY 2014-15

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year: 2014-15 Prakash Asphalting & Toll Acit Central Circle -1 Highways (India) Limited, Indore बनाम/ 76, Mall Road, Vs. Mhow (Assessee/Appellant) (Revenue/Respondent) Pan: Aabcp0398N Assessee By Shri Anup Garg & Vikas Guru, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.01.2025 Date Of Pronouncement 24.02.2025

Section 132Section 139(1)Section 142(1)Section 153ASection 271ASection 274Section 80

Section 271AAB(1), or clause (a) or (b) of 271AAB (1A) of the Act, penalty is leviable on the assessee. Therefore, we are of the opinion that the notice initiating penalty u/s 271 AAB of the Act is vague

SRK DEV BUILD PVT LTD.,INDORE vs. DCIT/ACIT 5(1), INDORE

Appeal is allowed

ITA 471/IND/2023[2016-17]Status: DisposedITAT Indore20 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Srk Dev Build Pvt. Ltd, Dcit/Acit-5(1) 18/2, Lasudia Mori, Indore बनाम/ A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqcs3387P Assessee By Shri Pranay Goyal & S.N. Goyal, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 20.06.2024

Section 143(3)Section 271(1)(c)Section 274Section 32Section 32(1)Section 37Section 37(1)Section 40

Section 271(1)(c) of the Act. A mere making of the claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars regarding the income of the assessee. Such claim made in the Return cannot amount to the inaccurate particulars.” Page 10 of 22 ITA No. 471/Ind/2023 - AY 2016-17 SRK Dev Build

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 97/IND/2024[2017-18]Status: HeardITAT Indore21 Mar 2024AY 2017-18

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

Section 132Section 132(4)Section 153ASection 271ASection 274

271(1)(c) deals with the imposition of penalty in cases where the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The provisions of this section further elaborate on what it means to have concealed the particulars of income or to have furnished inaccurate particulars of such income. (iii) Section 271AAB deals

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 98/IND/2024[2018-19]Status: HeardITAT Indore21 Mar 2024AY 2018-19

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

Section 132Section 132(4)Section 153ASection 271ASection 274

271(1)(c) deals with the imposition of penalty in cases where the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The provisions of this section further elaborate on what it means to have concealed the particulars of income or to have furnished inaccurate particulars of such income. (iii) Section 271AAB deals

ANJU JAIN, LR SHRI SUSHIL JAIN ,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 104/IND/2024[AY 2017-18]Status: HeardITAT Indore21 Mar 2024

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

Section 132Section 132(4)Section 153ASection 271ASection 274

271(1)(c) deals with the imposition of penalty in cases where the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The provisions of this section further elaborate on what it means to have concealed the particulars of income or to have furnished inaccurate particulars of such income. (iii) Section 271AAB deals

ANJU JAIN, LR SUSHIL JAIN,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 103/IND/2024[AY 2018-19]Status: HeardITAT Indore21 Mar 2024

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

Section 132Section 132(4)Section 153ASection 271ASection 274

271(1)(c) deals with the imposition of penalty in cases where the assessee has concealed the particulars of his income or furnished inaccurate particulars of such income. The provisions of this section further elaborate on what it means to have concealed the particulars of income or to have furnished inaccurate particulars of such income. (iii) Section 271AAB deals

HARMINDER SINGH BHATIA,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) 1, BHOPAL

In the result, appeals of the assessee in ITANos

ITA 404/IND/2018[2014-15]Status: DisposedITAT Indore07 Jun 2019AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 142(1)Section 143(3)Section 144Section 153ASection 271(1)(b)

penalty levied u/s 271(1)(b) has been held to be unjustified by Coordinate Bench Indore in the case of Pramila Ghodhe vs. DCIT (2017) 49 CCH 0401 dated 20.03.2017 observing as follows: “We have considered the facts, rival submissions and perused the material available on record. We find that the assessment in this case was made under section

HARMINDER SINGH BHATIA,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) 1, BHOPAL

In the result, appeals of the assessee in ITANos

ITA 405/IND/2018[2015-16]Status: DisposedITAT Indore07 Jun 2019AY 2015-16

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 142(1)Section 143(3)Section 144Section 153ASection 271(1)(b)

penalty levied u/s 271(1)(b) has been held to be unjustified by Coordinate Bench Indore in the case of Pramila Ghodhe vs. DCIT (2017) 49 CCH 0401 dated 20.03.2017 observing as follows: “We have considered the facts, rival submissions and perused the material available on record. We find that the assessment in this case was made under section

HARMINDER SINGH BHATIA,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) 1, BHOPAL

In the result, appeals of the assessee in ITANos

ITA 401/IND/2018[2011-12]Status: DisposedITAT Indore07 Jun 2019AY 2011-12

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 142(1)Section 143(3)Section 144Section 153ASection 271(1)(b)

penalty levied u/s 271(1)(b) has been held to be unjustified by Coordinate Bench Indore in the case of Pramila Ghodhe vs. DCIT (2017) 49 CCH 0401 dated 20.03.2017 observing as follows: “We have considered the facts, rival submissions and perused the material available on record. We find that the assessment in this case was made under section

HARMINDER SINGH BHATIA,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) 1, BHOPAL

In the result, appeals of the assessee in ITANos

ITA 403/IND/2018[2013-14]Status: DisposedITAT Indore07 Jun 2019AY 2013-14

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 142(1)Section 143(3)Section 144Section 153ASection 271(1)(b)

penalty levied u/s 271(1)(b) has been held to be unjustified by Coordinate Bench Indore in the case of Pramila Ghodhe vs. DCIT (2017) 49 CCH 0401 dated 20.03.2017 observing as follows: “We have considered the facts, rival submissions and perused the material available on record. We find that the assessment in this case was made under section

HARMINDER SINGH BHATIA,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) 1, BHOPAL

In the result, appeals of the assessee in ITANos

ITA 406/IND/2018[2016-17]Status: DisposedITAT Indore07 Jun 2019AY 2016-17

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 142(1)Section 143(3)Section 144Section 153ASection 271(1)(b)

penalty levied u/s 271(1)(b) has been held to be unjustified by Coordinate Bench Indore in the case of Pramila Ghodhe vs. DCIT (2017) 49 CCH 0401 dated 20.03.2017 observing as follows: “We have considered the facts, rival submissions and perused the material available on record. We find that the assessment in this case was made under section

HARMINDER SINGH BHATIA,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) 1, BHOPAL

In the result, appeals of the assessee in ITANos

ITA 402/IND/2018[2012-13]Status: DisposedITAT Indore07 Jun 2019AY 2012-13

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 142(1)Section 143(3)Section 144Section 153ASection 271(1)(b)

penalty levied u/s 271(1)(b) has been held to be unjustified by Coordinate Bench Indore in the case of Pramila Ghodhe vs. DCIT (2017) 49 CCH 0401 dated 20.03.2017 observing as follows: “We have considered the facts, rival submissions and perused the material available on record. We find that the assessment in this case was made under section

SHRI USMAN KHAN,GWALIOR vs. THE DCIT-1(1), BHOPAL

In the result appeals of the assessee are allowed

ITA 523/IND/2016[2008-09]Status: DisposedITAT Indore25 Mar 2019AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

Section 153ASection 271(1)Section 271(1)(c)Section 271ASection 274

B. Whether the Ld. AO was justified in issuing notices u/s 271AAA as well as 271(1)(c ) and that too without specifying any exact charge therein and this also proves that the Ld. AO was not sure about the exact charge under which he sought to impose penalty? 2. That the aforesaid grounds are purely legal grounds . Raising

SHRI USMAN KHAN,GWALIOR vs. THE DCIT-1(1), BHOPAL

In the result appeals of the assessee are allowed

ITA 522/IND/2016[2006-07]Status: DisposedITAT Indore25 Mar 2019AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 153ASection 271(1)Section 271(1)(c)Section 271ASection 274

B. Whether the Ld. AO was justified in issuing notices u/s 271AAA as well as 271(1)(c ) and that too without specifying any exact charge therein and this also proves that the Ld. AO was not sure about the exact charge under which he sought to impose penalty? 2. That the aforesaid grounds are purely legal grounds . Raising

SUNIT MADHOK,INDORE vs. DCIT,CENTRAL-1, , BHOPAL

In the result, appeals of the assessee(s) in ITANo

ITA 343/IND/2018[15-16]Status: DisposedITAT Indore24 Jan 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142(1)Section 144Section 271(1)(b)

penalty in certain cases is provided u/s 273B of the Act which reads as follows: ITANo.338 of 2018 and others 11 Sunit Madhok and others 273B. Notwithstanding anything contained in the provisions of [clause (b) sub section (1) of ] [section 271, section

PATEL EDUCATION AND WELFARE SOCIETY,INDORE vs. DCIT (CENTRAL)- !, BHOPAL

In the result, appeals of the assessee(s) in ITANo

ITA 353/IND/2018[11-12]Status: DisposedITAT Indore24 Jan 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142(1)Section 144Section 271(1)(b)

penalty in certain cases is provided u/s 273B of the Act which reads as follows: ITANo.338 of 2018 and others 11 Sunit Madhok and others 273B. Notwithstanding anything contained in the provisions of [clause (b) sub section (1) of ] [section 271, section

PATEL EDUCATION AND WELFARE SOCIETY,INDORE vs. DCIT (CENTRAL)- !, BHOPAL

In the result, appeals of the assessee(s) in ITANo

ITA 355/IND/2018[13-14]Status: DisposedITAT Indore24 Jan 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142(1)Section 144Section 271(1)(b)

penalty in certain cases is provided u/s 273B of the Act which reads as follows: ITANo.338 of 2018 and others 11 Sunit Madhok and others 273B. Notwithstanding anything contained in the provisions of [clause (b) sub section (1) of ] [section 271, section

M/S REGENT BEERS AND WINES LTD. ,INDORE vs. DCIT,CENTRAL-1, BHOPAL, BHOPAL

In the result, appeals of the assessee(s) in ITANo

ITA 348/IND/2018[13-14]Status: DisposedITAT Indore24 Jan 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142(1)Section 144Section 271(1)(b)

penalty in certain cases is provided u/s 273B of the Act which reads as follows: ITANo.338 of 2018 and others 11 Sunit Madhok and others 273B. Notwithstanding anything contained in the provisions of [clause (b) sub section (1) of ] [section 271, section