Search: penalty u/s 271

3 results for “penalty u/s 271”+ Section 36(1)(VA)clear

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Section 689 Section 271(1)(c)6 Section 143(3)3 Section 1473 Section 1483 Penalty3 Double Taxation/DTAA3 Addition to Income3

BMW INDUSTRIES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

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

ITA 2587/KOL/2025[2016-2017]Status: DisposedITAT Kolkata20 Jan 2026AY 2016-2017

Section 143(3)Section 147Section 148Section 271(1)(c)Section 68

36(1)(va) of the Act of ₹33,33,704/- on account of delayed payment of PF and ESI and the penalty was initiated for concealment of income. The Id. AO accordingly imposed penalty of ₹1 ,47 ,93,284/- being 100% of the tax sought to be evaded.\n8. The Id. CIT (A) in the appellate proceedings affirmed the order

BMW INDUSTRIES LIMITED ,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

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