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9 results for “penalty u/s 271”+ Section 271Cclear

Sorted by relevance

Delhi59Bangalore29Mumbai17Jaipur15Indore9Ahmedabad9Visakhapatnam6Jabalpur6Rajkot5Pune4Nagpur3Jodhpur2Surat2Raipur2Kolkata2Hyderabad1Agra1Dehradun1Chennai1Guwahati1

Key Topics

Section 271C46Section 194H34Section 20117Deduction9Penalty9TDS9Section 2718Section 273B4Section 275(1)(a)4Addition to Income

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

In the result, appeals of assessee are allowed

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)

section 271 C of the Act for default of non-Deduction of TDS on the amount allowed to the distributors/dealers being commission. Therefore the AO was of the view that assessee has committed a default in compliance of provision of section194H of the Act and consequently liable to be charged with penalty u/s 271C

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

4
Natural Justice4
Limitation/Time-bar4

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)

section 271 C of the Act for default of non-Deduction of TDS on the amount allowed to the distributors/dealers being commission. Therefore the AO was of the view that assessee has committed a default in compliance of provision of section194H of the Act and consequently liable to be charged with penalty u/s 271C

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)

section 271 C of the Act for default of non-Deduction of TDS on the amount allowed to the distributors/dealers being commission. Therefore the AO was of the view that assessee has committed a default in compliance of provision of section194H of the Act and consequently liable to be charged with penalty u/s 271C

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)

section 271 C of the Act for default of non-Deduction of TDS on the amount allowed to the distributors/dealers being commission. Therefore the AO was of the view that assessee has committed a default in compliance of provision of section194H of the Act and consequently liable to be charged with penalty u/s 271C

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

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

section 271 C of the Act for default of non-Deduction of TDS on the amount allowed to the distributors/dealers being commission. Therefore the AO was of the view that assessee has committed a default in compliance of provision of section194H of the Act and consequently liable to be charged with penalty u/s 271C

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

section 271 C of the Act for default of non-Deduction of TDS on the amount allowed to the distributors/dealers being commission. Therefore the AO was of the view that assessee has committed a default in compliance of provision of section194H of the Act and consequently liable to be charged with penalty u/s 271C

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

section 271 C of the Act for default of non-Deduction of TDS on the amount allowed to the distributors/dealers being commission. Therefore the AO was of the view that assessee has committed a default in compliance of provision of section194H of the Act and consequently liable to be charged with penalty u/s 271C

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

section 271 C of the Act for default of non-Deduction of TDS on the amount allowed to the distributors/dealers being commission. Therefore the AO was of the view that assessee has committed a default in compliance of provision of section194H of the Act and consequently liable to be charged with penalty u/s 271C