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13 results for “penalty u/s 271”+ Section 801clear

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Key Topics

Section 271C24Section 194H14Section 6812Section 2758Addition to Income8Penalty7Disallowance7Section 10(38)6Deduction5

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

801/- levied under section 271C of the Income Tax Act.” 2. The Ld. senior counsel has submitted that an identical issue has been considered by this Tribunal in assesse’s own case for A.Y.2011-12 to 2014-15 in ITANo.261 of 2018 & ITANo.266 to 269/Ind/2018 vide order dated 03.05.2023 wherein the tribunal has deleted the penalty levied by the AO u/s

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

In the result common ground no

Limitation/Time-bar5
Section 143(3)4
Section 1484
ITA 262/IND/2018[2008-09]Status: DisposedITAT Indore25 Oct 2019AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

Section 194HSection 271Section 271CSection 275

penalty u/s 271(1)(c) of the Act levied at Rs. Vodafone Idea Ltd. ITANo.262 to 264/Ind/2018 3,06,72,500/-, Rs.7,28,75,033/- & Rs. 6,71,51,801/- for A.Ys. 2008-09 to 2010-11 respectively, since we have allowed common ground No.1 for statistical purposes for examining the limitation issue of the order passed u/s 271C

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

In the result common ground no

ITA 263/IND/2018[09-10]Status: DisposedITAT Indore25 Oct 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 194HSection 271Section 271CSection 275

penalty u/s 271(1)(c) of the Act levied at Rs. Vodafone Idea Ltd. ITANo.262 to 264/Ind/2018 3,06,72,500/-, Rs.7,28,75,033/- & Rs. 6,71,51,801/- for A.Ys. 2008-09 to 2010-11 respectively, since we have allowed common ground No.1 for statistical purposes for examining the limitation issue of the order passed u/s 271C

RUPESH VYAS,INDORE vs. THE ACIT3(1), INDORE, INDORE

In the result, this appeal of assessee is dismissed

ITA 909/IND/2018[2014-15]Status: DisposedITAT Indore07 Dec 2022AY 2014-15

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

Section 10(38)Section 143(3)Section 68Section 69C

u/s. 10(38), is not discharged in the instant case. 4.2 The Hon'ble Supreme Court in the case of Commissioner of Income-Tax, West .vs Durga Prasad More 82 ITR 540 observed the often quoted following relevant observation: "It is true that an apparent must be considered real until it is shown that there are reasons to believe that

RUPESH VYAS,INDORE vs. THE ACIT3(1), INDORE, INDORE

In the result, this appeal of assessee is dismissed

ITA 50/IND/2020[150-16]Status: DisposedITAT Indore06 Dec 2022

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani

Section 10(38)Section 143(3)Section 68Section 69C

penalty proceeding u/s 271(1)(c) of the Income Tax Act 1961 also initiated on this issue. Addition Rs.2,73,105/- 7. During first appellate proceeding, the assessee submitted a detailed reply to Ld. CIT(A) which is noted by Ld. CIT(A) in his appeal-order. However, the assessee did not find any favour from

SHRI SUNIL SOJATIA,INDORE vs. THE ACIT CIRCLE -2(1), INDORE

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

ITA 312/IND/2015[2010-11]Status: DisposedITAT Indore23 Oct 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 234BSection 271(1)(c)Section 50CSection 54BSection 68

penalty u/s 271(1)(c). 13. The Ld. CIT(A) is not justified in maintaining charging of interest u/s 234B and 234C. 2. Case of the assessee was selected by Computer Assisted Scrutiny Selection (CASS) for scrutiny assessment. The assessment proceedings were initiated by issuing notice u/s 143(2) of the Income Tax Act, 1961 (hereinafter called

SHRI PRABHAT SOJATIA,INDORE vs. THE ACIT 2(1), INDORE

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

ITA 310/IND/2015[2010-11]Status: DisposedITAT Indore23 Oct 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 234BSection 271(1)(c)Section 50CSection 54BSection 68

penalty u/s 271(1)(c). 13. The Ld. CIT(A) is not justified in maintaining charging of interest u/s 234B and 234C. 2. Case of the assessee was selected by Computer Assisted Scrutiny Selection (CASS) for scrutiny assessment. The assessment proceedings were initiated by issuing notice u/s 143(2) of the Income Tax Act, 1961 (hereinafter called

THE ACIT, CIRCLE 2(1), INDORE vs. DR. SHRI RAJEEV CHAUDHARY, INDORE

In the result, the appeal of the revenue is allowed and cross objection of the assessee is partly allowed

ITA 293/IND/2012[2008-09]Status: DisposedITAT Indore10 Jan 2019AY 2008-09

Bench: Hon'Ble I Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Pan : Abkpc5729K Assistant Commissioner Of V/S Dr.Rajeev Choudhary Income Tax, 1, Shiv Vilas Palace Circle-2(1), Indore Indore

Section 147Section 14A

penalty u/s 271 (1 )(c ) is initiated. The above issue is also dealt by the Hon'ble ITAT, Mumbai in two recent cases and held as under :- (A) Sadhana Nabera vs. ACIT (ITAT Mumbai) dated 2510512010 Rajeev Choudhary ITA Nos.293/Ind/2012& C.O.No.65/Ind/2012 Tests laid down to determine whether income from shares is "business" income or "capital gains" The assessee

JASTEJ GOROWARA,BHOPAL vs. CIT(A), DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 276/IND/2025[2011-12]Status: DisposedITAT Indore23 Dec 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. DR
Section 133(6)Section 147Section 148Section 271(1)(c)Section 68

u/s 148 of the Act, the assessee filed a return of income on 23.05.2016 declaring total income of ₹43,26,048/-. During the course of assessment, the Assessing Officer examined unsecured loans aggregating to ₹90,00,000/- received from six persons of the Khanduja family. Though the assessee furnished confirmations, PAN details and bank statements of the lenders, the Assessing

JASTEJ GOROWARA,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 277/IND/2025[2015-16]Status: DisposedITAT Indore23 Dec 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. DR
Section 133(6)Section 147Section 148Section 271(1)(c)Section 68

u/s 148 of the Act, the assessee filed a return of income on 23.05.2016 declaring total income of ₹43,26,048/-. During the course of assessment, the Assessing Officer examined unsecured loans aggregating to ₹90,00,000/- received from six persons of the Khanduja family. Though the assessee furnished confirmations, PAN details and bank statements of the lenders, the Assessing

LATE MANOHARASINGH THROUGH LEGAL HEIR SHRI SURAJ MANDLOI,INDORE vs. ITO 1(1), INDORE

Appeal is partly allowed

ITA 110/IND/2024[2017-18]Status: DisposedITAT Indore30 Jul 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2017-18 Late Manoharasingh Income-Tax Officer, (Through Legal Heir Shri 1(1), Suraj Mandloi), Indore. बनाम/ 34, Village Begam Kheri, Vs. P.O.Burana Kheri, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan : Blspm9380B Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2024 Date Of Pronouncement 30.07.2024

Section 115BSection 143(2)Section 143(3)Section 69A

801 (SC). It would also be pertinent here to refer to the judgement of Hon'ble Supreme Court in the case of CIT vs. Durga Prasad More, 82 ITR 540, wherein it has been held as under:- “It is true that an apparent must be considered real until it is shown that there are reasons to believe that the apparent

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

ITA 218/IND/2021[2012-13]Status: DisposedITAT Indore30 Jan 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ruchira SinghalFor Respondent: Shri P.K Mishra, CIT (DR)

801/- . 4.2.1 The appellant through its written submissions has contended that all tho allegations made in the reassessment order are baseless and the addition has been made purely on surmises and conjectures. The brokers through whom the appellant has transacted were registered broker at the NMCE exchange and the trades are duly substantiated by proper contract notes which include order

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

ITA 219/IND/2021[2015-16]Status: DisposedITAT Indore30 Jan 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Ruchira SinghalFor Respondent: Shri P.K Mishra, CIT (DR)

801/- . 4.2.1 The appellant through its written submissions has contended that all tho allegations made in the reassessment order are baseless and the addition has been made purely on surmises and conjectures. The brokers through whom the appellant has transacted were registered broker at the NMCE exchange and the trades are duly substantiated by proper contract notes which include order