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1,862 results for “penalty u/s 271”+ Section 22clear

Sorted by relevance

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Key Topics

Section 143(3)103Section 271(1)(c)76Addition to Income58Section 14841Penalty40Section 115J31Section 14730Disallowance28Section 153C

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1054/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Jul 2025AY 2019-20

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

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 153A of the Act, the AO did not make any separate additions did not make any separate additions, but issued did not make any separate additions eedings u/s 271(1)(c) of the Act for furnishing the penalty proceedings u/s 271(1)(c) of the Act eedings u/s 271(1)(c) of the Act inaccurate particulars of the income

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

Showing 1–20 of 1,862 · Page 1 of 94

...
23
Section 27120
Deduction17
Section 143(2)16

In the result all In the result all appeals of the assesses from AY 2014

ITA 1051/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jul 2025AY 2016-17

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

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 153A of the Act, the AO did not make any separate additions did not make any separate additions, but issued did not make any separate additions eedings u/s 271(1)(c) of the Act for furnishing the penalty proceedings u/s 271(1)(c) of the Act eedings u/s 271(1)(c) of the Act inaccurate particulars of the income

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1053/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Jul 2025AY 2018-19

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

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 153A of the Act, the AO did not make any separate additions did not make any separate additions, but issued did not make any separate additions eedings u/s 271(1)(c) of the Act for furnishing the penalty proceedings u/s 271(1)(c) of the Act eedings u/s 271(1)(c) of the Act inaccurate particulars of the income

SWARAN NADHAN SALARIA,MUMBAI vs. DICT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1052/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

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

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 153A of the Act, the AO did not make any separate additions did not make any separate additions, but issued did not make any separate additions eedings u/s 271(1)(c) of the Act for furnishing the penalty proceedings u/s 271(1)(c) of the Act eedings u/s 271(1)(c) of the Act inaccurate particulars of the income

DCIT - (LTU) - 1 , MUMBAI vs. RELIANCE INDUSTRIES LTD., MUMBAI

In the result, the appeals filed by the Revenue and Cross Objections filed by the assessee are dismissed

ITA 6267/MUM/2018[2009-10]Status: DisposedITAT Mumbai04 Mar 2020AY 2009-10

Bench: Shri G. Manjunatha & Shri Ravish Sood

For Appellant: Shri Jitendra Yadav &For Respondent: Shri H.N. Singh (CIT-DR)
Section 271(1)(c)Section 92C

22,57,374/- under normal provisions of the Income Tax Act, 1961, and Rs. 22944,76,85,176/- under the provisions of Sec. 115JB of the Act. The assessment has been completed u/s 143(3) of the Act, on 31.08.2010 determining the total income at Rs. 9033,85,80,777/- under normal provisions

ELENJICKAMALIL V. THOMAS,NAVI MUMBAI vs. DCIT 22(3), MUMBAI

In the result, appeal of the assessee in ITA no

ITA 2647/MUM/2017[2009-10]Status: DisposedITAT Mumbai30 Apr 2019AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआमकय अऩीर सं/.I.T.A. No.2647/Mum/2017 (नििाारण वषा / Assessment Year : (2009-10) बिाम / Elenjickamalil V. Thomas Dcit 22(3) 212, Vardhaman Chambers, Mumbai Sector-17, Vashi, V. Navi Mumbai – 400 703 स्थामी रेखा सं/.Pan: Aacpe7339L (अऩीराथी / Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Prakash PanditFor Respondent: Shri D.G. Pansari (DR)
Section 143(3)Section 271Section 271(1)(C)Section 271(1)(c)

22,390/- subject to limited verification in the ambit of calculation of total amount backed with account payee cheque by the AO.” The learned CIT(A) deleted the penalty levied by the AO u/s 271(1)(c) with respect to offering of aforesaid income from 27 flats constructed by the assessee in Project Carmel at Kamothe in three years

A.C.I.T. CENTRAL CIRCLE-20, MUMBAI vs. ANKUR DRUGS & PHARMA LTD., MUMBAI

In the result appeal of the Revenue in I

ITA 7529/MUM/2011[2006-07]Status: DisposedITAT Mumbai27 Feb 2018AY 2006-07

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 7529/Mum/2011 (नििाारण वर्ा / Assessment Year: 2006-07)

For Appellant: Shri. Vijay MehtaFor Respondent: Shri. R.P Meena, CIT DR
Section 132(1)Section 139(1)Section 153ASection 271(1)(c)Section 80I

22-07-2011 and it was submitted that advice by two ex- CBDT chairman and one by lawyer given in this case was rejected by ITAT and levy of penalty u/s 271(1)(c) was confirmed. It was submitted that this deduction claimed by the assessee u/s 80IC was patently wrong and penalty was rightly levied

CAPRICON REALTY LTD.,MUMBAI vs. ACIT CIR 2(1), MUMBAI

In the result, appeal of assessee is allowed

ITA 5724/MUM/2013[2005-06]Status: DisposedITAT Mumbai28 Nov 2017AY 2005-06

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 5724/Mum/2013 (नििाारण वर्ा / Assessment Year : 2005-06)

For Appellant: Shri. K. Gopal/For Respondent: Shri H.N Singh,CIT-DR
Section 143(3)Section 271(1)(c)

Section 271(1)(c) for assessee having furnished inaccurate particulars of income and concealing particulars of income. During the course of penalty proceedings u/s 271(1)(c) , the assessee was asked to explain why the penalty should not be levied u/s. 271(1)(c) and the assessee in nutshell submitted as under: “i) There is no doubt as regards

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5697/MUM/2015[2005-06]Status: DisposedITAT Mumbai01 Nov 2017AY 2005-06

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5698/MUM/2015[2006-07]Status: DisposedITAT Mumbai01 Nov 2017AY 2006-07

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5696/MUM/2015[2004-05]Status: DisposedITAT Mumbai01 Nov 2017AY 2004-05

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5695/MUM/2015[2003-04]Status: DisposedITAT Mumbai01 Nov 2017AY 2003-04

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5699/MUM/2015[2007-08]Status: DisposedITAT Mumbai01 Nov 2017AY 2007-08

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5694/MUM/2015[2002-03]Status: DisposedITAT Mumbai01 Nov 2017AY 2002-03

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

MAHESH M. GANDHI,MUMBAI vs. ACIT 20(2), MUMBAI

In the result, appeal filed by the assessee in ITA No

ITA 2976/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 Feb 2017AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.2976/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Mahesh M. Gandhi, Asst. Commissioner Of बनाम/ 303/304, Sholay Income Tax – 20(2), V. Apartments, Mumbai. Raheja Complex, Seven Bungalows, Versova, Andheri (W), Mumbai – 400 061. "थायी लेखा सं./Pan : Aabpg3545P (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri D.D. JimuliaFor Respondent: Shri Saurabhkumar Rai,DR
Section 143(3)Section 271Section 271(1)(c)Section 274

22 (p) Notice under Section 274 of the Act should specifically state the grounds mentioned in Section 271(l)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income (q) Sending printed form where all the ground mentioned in Section 271 are mentioned would not satisfy requirement of law. (r) The assessee should

AUTORIDERS INDIA P. LTD,MUMBAI vs. ASST CIT 9(1), MUMBAI

In the result, all the three appeals filed by the assessee are allowed, as above

ITA 2804/MUM/2012[1999-00]Status: DisposedITAT Mumbai17 Nov 2017AY 1999-00

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/S. Autoriders India Pvt. Ltd., The Asst. Comm. Of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 Pan: Aaaca8939R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 10.11.2017 Date Of Pronouncement : 17.11.2017 O R D E R

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri R.P. Meena, D.R. &
Section 143(3)Section 271(1)(c)Section 274

Penalty u/s. 271(1)(c) Office of the PEN/32/PG.31 Dy.Commissioner of Income Tax- i 3(1)(2) 2014-05 Room No.218, 2'' floor, Aayakar Bhavan, Mumbai - 20. PAN: AAFCP8573K Date: 11-03-2015 To, The Principal Officer, M/S PRINCE CONSULTANCY PVT. LTD., 1203, EMP 48, EVERSHINE HALLEY, THAKUR VILLAGE, KANDIVALI (EAST), MUMBAI - 400 101. Whereas in the course of proceeding

AUTORIDERS INDIA P. LTD,MUMBAI vs. ASST CIT 9(1), MUMBAI

In the result, all the three appeals filed by the assessee are allowed, as above

ITA 2805/MUM/2012[2004-05]Status: DisposedITAT Mumbai17 Nov 2017AY 2004-05

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/S. Autoriders India Pvt. Ltd., The Asst. Comm. Of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 Pan: Aaaca8939R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 10.11.2017 Date Of Pronouncement : 17.11.2017 O R D E R

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri R.P. Meena, D.R. &
Section 143(3)Section 271(1)(c)Section 274

Penalty u/s. 271(1)(c) Office of the PEN/32/PG.31 Dy.Commissioner of Income Tax- i 3(1)(2) 2014-05 Room No.218, 2'' floor, Aayakar Bhavan, Mumbai - 20. PAN: AAFCP8573K Date: 11-03-2015 To, The Principal Officer, M/S PRINCE CONSULTANCY PVT. LTD., 1203, EMP 48, EVERSHINE HALLEY, THAKUR VILLAGE, KANDIVALI (EAST), MUMBAI - 400 101. Whereas in the course of proceeding

AUTORIDERS INDIA P. LTD,MUMBAI vs. ASST CIT 9(1), MUMBAI

In the result, all the three appeals filed by the assessee are allowed, as above

ITA 2803/MUM/2012[1997-98]Status: DisposedITAT Mumbai17 Nov 2017AY 1997-98

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/S. Autoriders India Pvt. Ltd., The Asst. Comm. Of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 Pan: Aaaca8939R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 10.11.2017 Date Of Pronouncement : 17.11.2017 O R D E R

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri R.P. Meena, D.R. &
Section 143(3)Section 271(1)(c)Section 274

Penalty u/s. 271(1)(c) Office of the PEN/32/PG.31 Dy.Commissioner of Income Tax- i 3(1)(2) 2014-05 Room No.218, 2'' floor, Aayakar Bhavan, Mumbai - 20. PAN: AAFCP8573K Date: 11-03-2015 To, The Principal Officer, M/S PRINCE CONSULTANCY PVT. LTD., 1203, EMP 48, EVERSHINE HALLEY, THAKUR VILLAGE, KANDIVALI (EAST), MUMBAI - 400 101. Whereas in the course of proceeding

AMIT CAPITAL & SECURITIES P.LTD,MUMBAI vs. ITO 2(1)(1), MUMBAI

The appeal of the assessee is allowed

ITA 3443/MUM/2017[2006-07]Status: DisposedITAT Mumbai09 Oct 2018AY 2006-07

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2006-07 Amit Capital & Securities Income Tax Officer Private Limited, Range-2(1)(1), बनाम/ 47A, 3Rd Floor, Plot No.308, Aayakar Bhavan, Vs. Hanuman Building, Perin M. K. Road, Nariman Street, Fort, Mumbai-400020 Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaaca4219Q "नधा"रती क" ओर से / Assessee By Shri Govind Jhaveri Shri Satishchandra Rajore-Dr राज"व क" ओर से / Revenue By 04/10/2018 सुनवाई क" तार"ख / Date Of Hearing : घोषणा क" तार"ख/Date Of Pronouncement 09/10/2018

Section 271(1)(c)Section 274

section 154 of the Act and proceeding to uphold the levy of penalty even without waiting for the disposal of the rectification application filed by the Appellant. 3. upholding the penalty order passed by the learned AO levying penalty of Rs. 22,62,959/- u/s 271

NSE IT LTD,MUMBAI vs. DCIT 8(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5935/MUM/2014[2005-06]Status: DisposedITAT Mumbai28 Mar 2018AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5935/Mum/2014 (नििाारण वर्ा / Assessment Year: 2005-06) बिाम/ M/S. Nse. It Ltd, Dcit 8(2), Mumbai Trade Globe, Ground Floor, Andheri Kurla Road, V. Andheri (E), Mumbai 400059 स्थायी ऱेखा सं./ Pan : Aabcn0159P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Sunil NahtaFor Respondent: Shri. T.A Khan(DR)
Section 143(3)Section 148Section 271(1)Section 271(1)(c)

penalty was always leviable under section 271(1)(c). 1.3.2 I find that appellant had filed the return of income on for AY 2005- 06 on 21.10.2005 declaring total income of Rs.5,76,54,770/- alongwith Tax Audit Report and audited financial statements. The notice u/s 143(2) was issued on 31.10.2006 and the assessment u/s. 143(3) of I.T.A