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72 results for “TDS”+ Section 271Bclear

Sorted by relevance

Mumbai72Chennai48Bangalore42Delhi31Karnataka21Indore10Pune9Dehradun8Kolkata7Visakhapatnam6Lucknow6Jaipur5Hyderabad5Panaji5Amritsar4Allahabad4Patna3Rajkot3Ahmedabad2Chandigarh2Nagpur2Raipur1Cochin1SC1Surat1Jabalpur1Telangana1

Key Topics

Section 271(1)(b)98Section 143(3)58Section 271B52Penalty51Section 44A50Section 142(1)50Section 14834Section 153A25Addition to Income24Search & Seizure

MAHARASHTRA STATE PHARMACY COUNCIL ,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1141/MUM/2021[2011-12]Status: DisposedITAT Mumbai31 Mar 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

271B of the Act by his failure to get the books of accounts audited and submit the same in time. • WHY THE PENALTY LEVIED BY THE AO AND CONFIRMED BY CIT(A) i) The appellant itself being a body of prudent and elected people from registered pharmacists, which is entrusted with the task of regulating the profession of pharmacy

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

Showing 1–20 of 72 · Page 1 of 4

24
TDS19
Section 271F16

In the result, all the appeals filed by the assessee are allowed

ITA 1145/MUM/2021[2015-16]Status: DisposedITAT Mumbai31 Mar 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

271B of the Act by his failure to get the books of accounts audited and submit the same in time. • WHY THE PENALTY LEVIED BY THE AO AND CONFIRMED BY CIT(A) i) The appellant itself being a body of prudent and elected people from registered pharmacists, which is entrusted with the task of regulating the profession of pharmacy

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1142/MUM/2021[2012-13]Status: DisposedITAT Mumbai31 Mar 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

271B of the Act by his failure to get the books of accounts audited and submit the same in time. • WHY THE PENALTY LEVIED BY THE AO AND CONFIRMED BY CIT(A) i) The appellant itself being a body of prudent and elected people from registered pharmacists, which is entrusted with the task of regulating the profession of pharmacy

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1144/MUM/2021[2014-15]Status: DisposedITAT Mumbai31 Mar 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

271B of the Act by his failure to get the books of accounts audited and submit the same in time. • WHY THE PENALTY LEVIED BY THE AO AND CONFIRMED BY CIT(A) i) The appellant itself being a body of prudent and elected people from registered pharmacists, which is entrusted with the task of regulating the profession of pharmacy

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 1143/MUM/2021[2013-14]Status: DisposedITAT Mumbai31 Mar 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vimal Punmiya
Section 143(3)Section 148Section 271BSection 44A

271B of the Act by his failure to get the books of accounts audited and submit the same in time. • WHY THE PENALTY LEVIED BY THE AO AND CONFIRMED BY CIT(A) i) The appellant itself being a body of prudent and elected people from registered pharmacists, which is entrusted with the task of regulating the profession of pharmacy

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7125/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

section 269SS and 269T dof the Act shall not be attracted where there is no involvement of the „money‟ as held by the Hon‟ble High Court of Delhi in the above cited cases, supra. Therefore, in the facts of the present case, in our opinion, though the assessee has violated the provisions of Section 269SS / 269T

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7126/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jul 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

section 269SS and 269T dof the Act shall not be attracted where there is no involvement of the „money‟ as held by the Hon‟ble High Court of Delhi in the above cited cases, supra. Therefore, in the facts of the present case, in our opinion, though the assessee has violated the provisions of Section 269SS / 269T

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7129/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Jul 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

section 269SS and 269T dof the Act shall not be attracted where there is no involvement of the „money‟ as held by the Hon‟ble High Court of Delhi in the above cited cases, supra. Therefore, in the facts of the present case, in our opinion, though the assessee has violated the provisions of Section 269SS / 269T

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7128/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jul 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

section 269SS and 269T dof the Act shall not be attracted where there is no involvement of the „money‟ as held by the Hon‟ble High Court of Delhi in the above cited cases, supra. Therefore, in the facts of the present case, in our opinion, though the assessee has violated the provisions of Section 269SS / 269T

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7127/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jul 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

section 269SS and 269T dof the Act shall not be attracted where there is no involvement of the „money‟ as held by the Hon‟ble High Court of Delhi in the above cited cases, supra. Therefore, in the facts of the present case, in our opinion, though the assessee has violated the provisions of Section 269SS / 269T

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

ITA 7124/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 132Section 269SSection 269TSection 271DSection 271E

section 269SS and 269T dof the Act shall not be attracted where there is no involvement of the „money‟ as held by the Hon‟ble High Court of Delhi in the above cited cases, supra. Therefore, in the facts of the present case, in our opinion, though the assessee has violated the provisions of Section 269SS / 269T

ROHIT LALIT SANGHAVI,MUMBAI vs. ASST CIT RG (3), MUMBAI

In the result, the appeal filed by the assessee for the assessment year

ITA 5252/MUM/2014[2010-11]Status: DisposedITAT Mumbai28 Sept 2016AY 2010-11

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11

For Appellant: Ms. Rutuja N. PawarFor Respondent: Shri. Nitin Waghmode
Section 206Section 271Section 271ASection 271BSection 271CSection 271DSection 271ESection 271FSection 271GSection 271H

TDS had been deducted and paid in time. The Ld. AR relying on the law laid down by the Hon’ble Supreme Court in the case of Hindustan Steel Ltd. vs. State of Orissa (1972) 83 ITR 0026 submitted that the impugned order is not in accordance with the law laid down by the 3 Assessment Year

ANAND RATHI SHARE AND STOCK BROKERS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

ITA 4414/MUM/2025[2021-22]Status: DisposedITAT Mumbai14 Aug 2025AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

271B section 271B10[, section section 271BA], 271BA 11[section 271BB,] section section 271C, 271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section

ANAND RATHI SHARE AND STOCK BROKERS LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

ITA 4155/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Aug 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

271B section 271B10[, section section 271BA], 271BA 11[section 271BB,] section section 271C, 271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section

ANAND RATHI SHARE AND STOCK BROKERS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

ITA 4413/MUM/2025[2020-21]Status: DisposedITAT Mumbai14 Aug 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

271B section 271B10[, section section 271BA], 271BA 11[section 271BB,] section section 271C, 271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section

ANAND RATHI SHARE AND STOCK BROKERS LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

ITA 4412/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 Aug 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Bharat KumarFor Respondent: 05/08/2025
Section 271FSection 273B

271B section 271B10[, section section 271BA], 271BA 11[section 271BB,] section section 271C, 271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section

AVARSEKAR & SONS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5810/MUM/2014[2012-13]Status: DisposedITAT Mumbai09 Nov 2016AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 271(1)(b)

TDS Deduction Sr.No. the party transaction account certificate deducted u/s. 21. Kindly furnish the details of sundry creditors as appearing in the books of accounts of the assessee for A.Y.s 2006-07 to 2012-13. 22. In case of sale or purchase of shares of group companies (Listed or unlisted), the following additional information

AVARSEKAR & SONS P.LTD,MUMBAI vs. ASST CT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5806/MUM/2014[2008-09]Status: DisposedITAT Mumbai09 Nov 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 271(1)(b)

TDS Deduction Sr.No. the party transaction account certificate deducted u/s. 21. Kindly furnish the details of sundry creditors as appearing in the books of accounts of the assessee for A.Y.s 2006-07 to 2012-13. 22. In case of sale or purchase of shares of group companies (Listed or unlisted), the following additional information

AVARSEKAR & SONS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5809/MUM/2014[2011-12]Status: DisposedITAT Mumbai09 Nov 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 271(1)(b)

TDS Deduction Sr.No. the party transaction account certificate deducted u/s. 21. Kindly furnish the details of sundry creditors as appearing in the books of accounts of the assessee for A.Y.s 2006-07 to 2012-13. 22. In case of sale or purchase of shares of group companies (Listed or unlisted), the following additional information

AVARSEKAR & SONS P.LTD,MUMBAI vs. ASST CT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5807/MUM/2014[2009-10]Status: DisposedITAT Mumbai09 Nov 2016AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 271(1)(b)

TDS Deduction Sr.No. the party transaction account certificate deducted u/s. 21. Kindly furnish the details of sundry creditors as appearing in the books of accounts of the assessee for A.Y.s 2006-07 to 2012-13. 22. In case of sale or purchase of shares of group companies (Listed or unlisted), the following additional information