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52 results for “penalty u/s 271”+ Section 37(1)clear

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Key Topics

Section 1166Section 271(1)(c)53Addition to Income36Section 14735Section 2(15)26Section 6922Section 27421Section 12A20Section 143(3)

DILEEP KUMAR OJHA,SITAPUR vs. NFAC DELHI, DELHI

In the result, these appeals of the assessee are partly allowed for statistical purposes

ITA 453/LKW/2024[2013-14]Status: DisposedITAT Lucknow27 Feb 2025AY 2013-14

Bench: Shri Sudhhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Ravinder Aggarwal, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 147Section 148Section 234ASection 249(3)Section 270ASection 271(1)(b)Section 271(1)(c)Section 69Section 69C

penalty u/s 271(1)(c) of Rs. 10,37,099/-. 4. The order passed by the Ld. A.O. is against principles of natural justice. 5. The assessee reserves the right to add, amend and delete any grounds of appeal.” ITA. No.458/LKW/2024 1. On facts and circumstances of the case, the order passed by Ld A.0 u/s 147 r.w.s

Showing 1–20 of 52 · Page 1 of 3

20
Survey u/s 133A18
Exemption15
Natural Justice14

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. SCOOTERS INDIA LIMITED, LUCKNOW

In the result, all the appeals of the Revenue and Cross Objections of the assessee are dismissed

ITA 270/LKW/2019[2007-08]Status: DisposedITAT Lucknow28 Oct 2021AY 2007-08

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 271Section 271(1)(c)Section 274

penalty was imposed under the Central Excise Act for non payment of duty and Hon'ble court nowhere considered the issue of validity of notice u/s 271(1)(c) of the Act. The Agra Bench of the Tribunal in the case of Sachin Arora (supra) I.T.A. Nos.265 to 270/Lkw/2019 Assessment Years:2002-03 to 2007-08 10 has considered this

PRINCIPAL COMMISSIONER OF INCOME TAX-II, LUCKNOW vs. SCOOTERS INDIA LIMITED, LUCKNOW

In the result, all the appeals of the Revenue and Cross Objections of the assessee are dismissed

ITA 265/LKW/2019[2002-03]Status: DisposedITAT Lucknow28 Oct 2021AY 2002-03

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 271Section 271(1)(c)Section 274

penalty was imposed under the Central Excise Act for non payment of duty and Hon'ble court nowhere considered the issue of validity of notice u/s 271(1)(c) of the Act. The Agra Bench of the Tribunal in the case of Sachin Arora (supra) I.T.A. Nos.265 to 270/Lkw/2019 Assessment Years:2002-03 to 2007-08 10 has considered this

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. SCOOTERS INDIA LIMITED, LUCKNOW

In the result, all the appeals of the Revenue and Cross Objections of the assessee are dismissed

ITA 266/LKW/2019[2003-04]Status: DisposedITAT Lucknow28 Oct 2021AY 2003-04

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 271Section 271(1)(c)Section 274

penalty was imposed under the Central Excise Act for non payment of duty and Hon'ble court nowhere considered the issue of validity of notice u/s 271(1)(c) of the Act. The Agra Bench of the Tribunal in the case of Sachin Arora (supra) I.T.A. Nos.265 to 270/Lkw/2019 Assessment Years:2002-03 to 2007-08 10 has considered this

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. SCOOTERS INDIA LIMITED, LUCKNOW

In the result, all the appeals of the Revenue and Cross Objections of the assessee are dismissed

ITA 268/LKW/2019[2005-06]Status: DisposedITAT Lucknow28 Oct 2021AY 2005-06

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 271Section 271(1)(c)Section 274

penalty was imposed under the Central Excise Act for non payment of duty and Hon'ble court nowhere considered the issue of validity of notice u/s 271(1)(c) of the Act. The Agra Bench of the Tribunal in the case of Sachin Arora (supra) I.T.A. Nos.265 to 270/Lkw/2019 Assessment Years:2002-03 to 2007-08 10 has considered this

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. SCOOTERS INDIA LIMITED, LUCKNOW

In the result, all the appeals of the Revenue and Cross Objections of the assessee are dismissed

ITA 269/LKW/2019[2006-07]Status: DisposedITAT Lucknow28 Oct 2021AY 2006-07

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 271Section 271(1)(c)Section 274

penalty was imposed under the Central Excise Act for non payment of duty and Hon'ble court nowhere considered the issue of validity of notice u/s 271(1)(c) of the Act. The Agra Bench of the Tribunal in the case of Sachin Arora (supra) I.T.A. Nos.265 to 270/Lkw/2019 Assessment Years:2002-03 to 2007-08 10 has considered this

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. SCOOTERS INDIA LIMITED, LUCKNOW

In the result, all the appeals of the Revenue and Cross Objections of the assessee are dismissed

ITA 267/LKW/2019[2004-05]Status: DisposedITAT Lucknow28 Oct 2021AY 2004-05

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 271Section 271(1)(c)Section 274

penalty was imposed under the Central Excise Act for non payment of duty and Hon'ble court nowhere considered the issue of validity of notice u/s 271(1)(c) of the Act. The Agra Bench of the Tribunal in the case of Sachin Arora (supra) I.T.A. Nos.265 to 270/Lkw/2019 Assessment Years:2002-03 to 2007-08 10 has considered this

RAJENDRA KUMAR AND COMPANY,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX- 2, KANPUR

In the result, the appeal of the assessee is allowed

ITA 584/LKW/2018[2014-15]Status: DisposedITAT Lucknow20 Sept 2019AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 Rajendra Kumar & Company V. The Dy. Cit-2 74/276, Halsy Road Kanpur Kanpur Tan/Pan:Aacfr6463Q (Appellant) (Respondent) Appellant By: Shri Swaran Singh, Fca Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 16 09 2019 Date Of Pronouncement: 20 09 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal For Assessment Year 2014-15, Against The Order Of The Ld. Cit(A)-I, Kanpur, Dated 13/6/2018, Taking The Following Grounds: 1. That The Impugned Penalty Order Passed Under Section 271(1)(C) Of The Income Tax Act, 1961, Is Illegal & Unsustainable In Law As The Ld. A.O. Has Not Mentioned Specific Charge In The Statutory Notice Issued Under Section 274 Read With Section 271(1)(C) Of The Income Tax Act, 1961. 2. That The Ld. C.I.T. (Appeals)-I Kanpur Has Erred In Law & On Facts In Sustaining The Penalty Imposed Under Section 271(1)(C) Of The Income Tax Act, 1961, Even When The Ld. A.O Has Not Mentioned The Specific Charge In The Statutory Notice Issued U/S 274 R/W Section 271(1)(C) Of The Income Tax Act, 1961. 3. That The Impugned Penalty Order Passed Under Section 271(1)(C) Of The Income Tax Act, 1961, Is Illegal & Ita No.584/Lkw/2018 Page 2 Of 7

For Appellant: Shri Swaran Singh, FCAFor Respondent: Shri Ajay Kumar, D.R
Section 127Section 143(3)Section 271Section 271(1)(c)Section 274

section 271(1)(c) of the Income Tax Act, 1961, is unsustainable in law. 7. That the Ld. C.I.T. (Appeals)-I Kanpur has erred in law and on facts in sustaining the Penalty when the Ld. A.O. was not sure on which limb of charge he levied penalty u/s 271(1)(c) of the Income Tax Act, 1961, therefore

SHRI DEVENDRA KUMAR SHAH,KANPUR vs. INCOME TAX OFFICER- 3(5), KANPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 319/LKW/2018[2013-14]Status: DisposedITAT Lucknow11 Aug 2021AY 2013-14

Bench: Shri T.S. Kapoorassessment Year 2013-14 Devendra Kumar Shah, Ito -3(5), Vs. Kanpur - 208001 701 Urvashi Apartment, 7/292, Tilak Nagar, Kapur - 208002 Pan – Abmps 9132J (Appellant) (Respondent)

Section 142(1)Section 143(2)

u/s 143(2) by DCIT, Kanpur-2 beyond the statutory period of time is without jurisdiction and therefore, any order passed in consequence of such notice is also liable to be quashed. Therefore, we are in agreement with the argument of Ld. AR. Accordingly, additional grounds of appeal 5 to 8 are allowed. Since we have decided the legal issues

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 249/LKW/2024[2013-14]Status: DisposedITAT Lucknow09 Dec 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Dharmendra Kumar, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10(37)Section 139(1)Section 144Section 147Section 148Section 2(14)(iii)Section 271(1)(c)

u/s 271(1)(c) of the Act is illegal, against the law of natural justice and arbitrary. 3. That instant penalty is initiated on the alleged concealment of income. Ld. CIT(A) failed to consider and deal with written submission and supporting documents furnished by the appellant during first appeal, applicability of the provisions of section 10(37

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 251/LKW/2024[2013-14]Status: DisposedITAT Lucknow09 Dec 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Dharmendra Kumar, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10(37)Section 139(1)Section 144Section 147Section 148Section 2(14)(iii)Section 271(1)(c)

u/s 271(1)(c) of the Act is illegal, against the law of natural justice and arbitrary. 3. That instant penalty is initiated on the alleged concealment of income. Ld. CIT(A) failed to consider and deal with written submission and supporting documents furnished by the appellant during first appeal, applicability of the provisions of section 10(37

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 273/LKW/2024[2017-18]Status: DisposedITAT Lucknow05 Aug 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

37 of the Act on account of disallowance of claim of interest on unsecured loans. 12. BECAUSE on the facts and in the circumstances of the case, the Id. "CIT(A)" should have directed the AO to drop the penalty proceedings initiated u/s 271(1)(c) of the Act. 13 BECAUSE on the facts and in the circumstances

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 271/LKW/2024[2015-16]Status: DisposedITAT Lucknow05 Aug 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

37 of the Act on account of disallowance of claim of interest on unsecured loans. 12. BECAUSE on the facts and in the circumstances of the case, the Id. "CIT(A)" should have directed the AO to drop the penalty proceedings initiated u/s 271(1)(c) of the Act. 13 BECAUSE on the facts and in the circumstances

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 272/LKW/2024[2016-17]Status: DisposedITAT Lucknow05 Aug 2024AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

37 of the Act on account of disallowance of claim of interest on unsecured loans. 12. BECAUSE on the facts and in the circumstances of the case, the Id. "CIT(A)" should have directed the AO to drop the penalty proceedings initiated u/s 271(1)(c) of the Act. 13 BECAUSE on the facts and in the circumstances

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue of commission on sales and the only issue involved in these two years, the addition made by the Assessing Officer on the basis of same statement, which has been recorded u/s 133A of the Act. During assessment year

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue of commission on sales and the only issue involved in these two years, the addition made by the Assessing Officer on the basis of same statement, which has been recorded u/s 133A of the Act. During assessment year

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

ITA 273/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1072/DEL/2020[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1073/DEL/2020[2016-17]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1071/DEL/2020[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year