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240 results for “penalty u/s 271”+ Section 249(4)(b)clear

Sorted by relevance

Mumbai240Delhi205Karnataka107Ahmedabad82Surat60Kolkata59Bangalore56Jaipur54Indore46Pune39Chennai32Raipur27Chandigarh25Hyderabad24Cochin22Nagpur17Ranchi16Panaji10Lucknow7Patna7Visakhapatnam6Jodhpur6Amritsar3Rajasthan2Allahabad2Telangana2Agra2Rajkot1Dehradun1

Key Topics

Section 271(1)(c)147Section 143(3)65Addition to Income63Penalty63Section 14744Disallowance38Section 27124Section 14822Section 115J

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

4. During the course of penalty proceedings u/s 271(1)(c) , the AO observed that the assessee had claimed deduction of Rs. 9,99,96,772/- u/s 80IC of the 1961 Act. The deduction had been claimed for the manufacturing activities carried out by unit at Baddi, Taluka : Nalagarh , District Solan, Himachal Pradesh. The AO observed from the financial statements

Showing 1–20 of 240 · Page 1 of 12

...
21
Section 153A21
Reassessment21
Section 25017

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

271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271D, section 271E, section 271F, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) of section 272BB or sub-section (1) of section 272BBB

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

271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271D, section 271E, section 271F, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) of section 272BB or sub-section (1) of section 272BBB

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

271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271D, section 271E, section 271F, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) of section 272BB or sub-section (1) of section 272BBB

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

271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271D, section 271E, section 271F, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) of section 272BB or sub-section (1) of section 272BBB

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

271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271D, section 271E, section 271F, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) of section 272BB or sub-section (1) of section 272BBB

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

271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271D, section 271E, section 271F, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) of section 272BB or sub-section (1) of section 272BBB

ORBIT CORPORATION LTD,MUMBAI vs. DCIT CEN CIR 47, MUMBAI

In the result, appeals of the assessee for all three assessment years i

ITA 7034/MUM/2017[2010-2011]Status: DisposedITAT Mumbai19 Feb 2020AY 2010-2011

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: NoneFor Respondent: Shri Awangshi Gimson
Section 143(3)Section 271(1)(c)Section 271ASection 80I

4. Ld. DR referring to the assessment order passed u/s. 143(3) of the Act submits that the Assessing Officer while completing the assessment made various additions/disallowances i.e. addition towards bogus purchases, disallowance u/s. 80IB of the Act, addition towards undisclosed income and expenditure as the assessee could not substantiate the allowability of its claims. Ld. DR submits that Assessing

ORBIT CORPORATION LTD,MUMBAI vs. DCIT CEN CIR 47, MUMBAI

In the result, appeals of the assessee for all three assessment years i

ITA 7035/MUM/2017[2008-09]Status: DisposedITAT Mumbai19 Feb 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: NoneFor Respondent: Shri Awangshi Gimson
Section 143(3)Section 271(1)(c)Section 271ASection 80I

4. Ld. DR referring to the assessment order passed u/s. 143(3) of the Act submits that the Assessing Officer while completing the assessment made various additions/disallowances i.e. addition towards bogus purchases, disallowance u/s. 80IB of the Act, addition towards undisclosed income and expenditure as the assessee could not substantiate the allowability of its claims. Ld. DR submits that Assessing

ORBIT CORPORATION LTD,MUMBAI vs. DCIT CEN CIR 47, MUMBAI

In the result, appeals of the assessee for all three assessment years i

ITA 7036/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Feb 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: NoneFor Respondent: Shri Awangshi Gimson
Section 143(3)Section 271(1)(c)Section 271ASection 80I

4. Ld. DR referring to the assessment order passed u/s. 143(3) of the Act submits that the Assessing Officer while completing the assessment made various additions/disallowances i.e. addition towards bogus purchases, disallowance u/s. 80IB of the Act, addition towards undisclosed income and expenditure as the assessee could not substantiate the allowability of its claims. Ld. DR submits that Assessing

DCIT CEN CIR 7(3), MUMBAI vs. KESARINANDAN TOWNSHIP P.LTD, MUMBAI

In the result, all the captioned appeals preferred by revenue stands dismissed and the CO of the assessee also stands dismissed

ITA 2581/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Jun 2022AY 2010-11
For Appellant: Shri Vijay MehtaFor Respondent: Shri Chhotarary (Special Counsel)
Section 269SSection 269TSection 271DSection 271E

271, section 271A, [section 271AA], section 271B, [section 271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub-section

DCIT CEN CIR 7(3), MUMBAI vs. KESARINANDAN TOWNSHIP P.LTD, MUMBAI

In the result, all the captioned appeals preferred by revenue stands dismissed and the CO of the assessee also stands dismissed

ITA 2580/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Jun 2022AY 2010-11
For Appellant: Shri Vijay MehtaFor Respondent: Shri Chhotarary (Special Counsel)
Section 269SSection 269TSection 271DSection 271E

271, section 271A, [section 271AA], section 271B, [section 271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub-section

DCIT CEN CIR 7(3), MUMBAI vs. SUMANGLA DEVELOPERS P. LTD, MUMBAI

In the result, all the captioned appeals preferred by revenue stands dismissed and the CO of the assessee also stands dismissed

ITA 1482/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jun 2022AY 2012-13
For Appellant: Shri Vijay MehtaFor Respondent: Shri Chhotarary (Special Counsel)
Section 269SSection 269TSection 271DSection 271E

271, section 271A, [section 271AA], section 271B, [section 271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub-section

DCIT CEN CIR 7(3), MUMBAI vs. SUMANGLA DEVELOPERS P. LTD, MUMBAI

In the result, all the captioned appeals preferred by revenue stands dismissed and the CO of the assessee also stands dismissed

ITA 1483/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jun 2022AY 2012-13
For Appellant: Shri Vijay MehtaFor Respondent: Shri Chhotarary (Special Counsel)
Section 269SSection 269TSection 271DSection 271E

271, section 271A, [section 271AA], section 271B, [section 271BA], [section 271BB,] section 271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub-section

ACIT CEN CIR 34, MUMBAI vs. JATIN J.SHAH, MUMBAI

In the result, all appeals of the revenue are dismissed

ITA 2725/MUM/2010[2005-06]Status: DisposedITAT Mumbai16 Dec 2015AY 2005-06
For Appellant: Ms.Vasanti B. Patel, &For Respondent: Shri Shrikant Namdeo
Section 133ASection 143(1)Section 143(3)Section 271(1)(c)

B. Patel, & Shri Nilesh Joshi सुनवाई की तायीख / Date of Hearing : 28/10/2015 घोषणा की तायीख/Date of Pronouncement 16/12/2015 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by the revenue against the order of CIT(A), for the assessment years 2004-05 & 2005-06, in the matter of imposition of penalty u/s.271

ACIT CC 34, MUMBAI vs. JAY FAB, MUMBAI

In the result, all appeals of the revenue are dismissed

ITA 3104/MUM/2009[2005-06]Status: DisposedITAT Mumbai16 Dec 2015AY 2005-06
For Appellant: Ms.Vasanti B. Patel, &For Respondent: Shri Shrikant Namdeo
Section 133ASection 143(1)Section 143(3)Section 271(1)(c)

B. Patel, & Shri Nilesh Joshi सुनवाई की तायीख / Date of Hearing : 28/10/2015 घोषणा की तायीख/Date of Pronouncement 16/12/2015 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by the revenue against the order of CIT(A), for the assessment years 2004-05 & 2005-06, in the matter of imposition of penalty u/s.271

ACIT CEN CIR 34, MUMBAI vs. JAY FAB, MUMBAI

In the result, all appeals of the revenue are dismissed

ITA 2724/MUM/2010[2003-04]Status: DisposedITAT Mumbai16 Dec 2015AY 2003-04
For Appellant: Ms.Vasanti B. Patel, &For Respondent: Shri Shrikant Namdeo
Section 133ASection 143(1)Section 143(3)Section 271(1)(c)

B. Patel, & Shri Nilesh Joshi सुनवाई की तायीख / Date of Hearing : 28/10/2015 घोषणा की तायीख/Date of Pronouncement 16/12/2015 आदेश / O R D E R PER R.C.SHARMA (A.M): These are the appeals filed by the revenue against the order of CIT(A), for the assessment years 2004-05 & 2005-06, in the matter of imposition of penalty u/s.271

M/S SANJEEV CHIRANIA HUF,MUMBAI vs. INCOME TAX OFFICER, WARD-28(3)(1) , MUMBAI

In the result, the appeal of the assessee is allowed

ITA 251/MUM/2023[2015-16]Status: DisposedITAT Mumbai31 Mar 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2015-16 M/S Sanjeev Chirania Huf, Ito-28(3)(1), 301, Sona Chambers, 507/509 Tower No. 6, Vashi Railway Vs. Jss Road, Chira Bazar, Station Commercial Marine Lines – East, Complex, Vashi, Mumbai-400 002. Navi Mumbai-400703 Pan No. Aarhs 4527 D Appellant Respondent Assessee By : Ms. Ritu Kamalkishor, Ar Revenue By : Mr. Milind S. Chavan, Cit-Dr : Date Of Hearing 23/03/2023 : Date Of Pronouncement 31/03/2023 Order

For Appellant: Ms. Ritu Kamalkishor, ARFor Respondent: Mr. Milind S. Chavan, CIT-DR
Section 147Section 148Section 271F

4 6. It is clear from bare reading of the above provision that 6. It is clear from bare reading of the above provision that 6. It is clear from bare reading of the above provision that whether or not the penalty as envisaged in Section 271F whether or not the penalty as envisaged in Section 271F whether

CORNERSTONE ONDEMAND LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(1)(1), MUMBAI

ITA 3751/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Mar 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Hiten Thakkar, AR
Section 270ASection 271(1)(c)

4 ITA 3747, 3751, 3753, 3752 and 5677/Mum/2024 Cornerstone Ondemand Limited particulars or to conceal. The assessee relied on various judicial precedents in this regard. However, the AO did not accept the submissions of the assessee and proceeded to levy the penalty under section 271(1)(c) of the Act. On further appeal the CIT(A) confirmed the penalty. Assessee

CORNERSTONE ONDEMAND LIMITED ,MUMBAI vs. ACIT(IT)-2(1)(1), MUMBAI

ITA 5677/MUM/2024[2019-20]Status: DisposedITAT Mumbai28 Mar 2025AY 2019-20

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Hiten Thakkar, AR
Section 270ASection 271(1)(c)

4 ITA 3747, 3751, 3753, 3752 and 5677/Mum/2024 Cornerstone Ondemand Limited particulars or to conceal. The assessee relied on various judicial precedents in this regard. However, the AO did not accept the submissions of the assessee and proceeded to levy the penalty under section 271(1)(c) of the Act. On further appeal the CIT(A) confirmed the penalty. Assessee