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35 results for “penalty u/s 271”+ Section 250clear

Sorted by relevance

Mumbai786Delhi429Jaipur246Ahmedabad201Kolkata195Chennai136Bangalore130Surat120Indore118Raipur115Pune108Amritsar97Rajkot88Chandigarh75Hyderabad61Allahabad43Patna41Guwahati41Visakhapatnam35Nagpur35Lucknow34Cochin31Agra21Jabalpur19Dehradun18Panaji14Jodhpur14Cuttack6Varanasi4Ranchi2

Key Topics

Section 143(3)31Section 25030Section 6828Addition to Income20Penalty19Section 4018Section 14717Section 271(1)(c)16Section 142(1)12Section 153A

GIRDHARILAL MOTILAL AGRAWAL,BULDANA vs. ITO WARD-1, KHAMGAON, KHAMGAON

In the result, appeal filed by the assessee is allowed

ITA 332/NAG/2024[2008-09]Status: DisposedITAT Nagpur26 Dec 2024AY 2008-09

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 147Section 250Section 271(1)(c)Section 274

penalty under section 271(1)(c) of the Income Tax Act, 1961 ("the Act") levied by the Assessing Officer. 2. In its appeal, the assessee has raised following grounds:– “1. Whether on the facts and in law, the order passed by learned CIT(A) u/s 250

ASHWINKUMAR KAILASHCHAND BAJORIYA,AKOLA vs. INCOME TAX OFFICER, WARD -1-1, AKLO

Showing 1–20 of 35 · Page 1 of 2

12
Condonation of Delay10
Exemption9

The appeal of the assessee is ALLOWED

ITA 60/NAG/2022[2016-17]Status: DisposedITAT Nagpur30 Oct 2023AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 060/Nag/2022 निर्धारण वषा / Assessment Year : 2016-17 Ashwinkumar Kailashchand Bajoriya, Murtizapur Road, Akola - 444 004 Pan: Abjpb6524E . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Mr. Abhishek Kumar [‘Ld. AR’]For Respondent: Smt. Rashmi Mathur [‘Ld. DR’]
Section 115WSection 142Section 142(1)Section 143Section 143(2)Section 143(3)Section 250Section 271(1)Section 271(1)(b)Section 271(1)(ii)

250 of the Income-tax Act, 1961 [hereafter ‘the Act’], which stemmed out order of penalty dt. 21/11/2018 passed u/s 271(1)(b) of the Act by Income Tax Officer, Ward-1, Akola [hereafter ‘AO’] for assessment year 2016-17 [hereafter ‘AY’]. ITAT-Pune Page 1 of 6 Ashwinkumar Kailashchand Bajoriya, ITA No.060/PUN/2022 AY: 2016-17 2. The long

GORAKSHAN SABHA, NAGPUR,WARDHA ROAD, NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF,GOI

In the result, appeal of the assessee is dismissed

ITA 91/NAG/2023[2013-14]Status: DisposedITAT Nagpur23 Apr 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

Section 115VSection 115WSection 143Section 144Section 144BSection 147Section 200ASection 206CSection 246ASection 250

250 of the Act, emanating from the common Intimation of Outstanding Demand Order for A.Y.2014-15 and 2013-14 respectively. Since facts of both appeals are similar, we take up appeal for A.Y.2014-15 as ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] lead case, we proceed to dispose of these appeals by this common order for the sake of convenience

GORAKSHAN SABHA, NAGPUR,NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF, GOI

In the result, appeal of the assessee is dismissed

ITA 92/NAG/2023[2014-15]Status: DisposedITAT Nagpur23 Apr 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

Section 115VSection 115WSection 143Section 144Section 144BSection 147Section 200ASection 206CSection 246ASection 250

250 of the Act, emanating from the common Intimation of Outstanding Demand Order for A.Y.2014-15 and 2013-14 respectively. Since facts of both appeals are similar, we take up appeal for A.Y.2014-15 as ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] lead case, we proceed to dispose of these appeals by this common order for the sake of convenience

NAV VIDYA NIKETAN SHIKSHAN SANSTHA,AMRAVATI vs. ITO WARD 2 EXEMP NAGPUR, NAGPUR

In the result, appeal of the assessee is allowed

ITA 397/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Apr 2024AY 2010-11

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.393 & 397/Nag/2023 िनधा"रणवष" / Assessment Year :2012-13 & 2010-11 Nav Vidya Niketan Shikshan The Income Tax Officer, Sanstha, V Ward-2 Exemption, 1, Ambapethdhabaliya S Nagpur. Niwas, Ambapeth, Amravati – 444601 Pan: Aabtn1915G Appellant/ Assessee Respondent/Revenue Assessee By Shri Mahavir Atal – Ca(Ar) Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 22/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Separate Penalty Orders Under Section 271(1)(C) Of The Income Tax Act, 1961; Both Dated 13.06.2017 For A.Y.2012-

Section 250Section 271Section 271(1)(c)Section 69C

250 of the Act, emanating from the separate penalty orders under section 271(1)(c) of the Income Tax Act, 1961; both dated 13.06.2017 for A.Y.2012- ITA Nos.393 & 397/NAG/2023 Nav Vidya Niketan Shikshan Sanstha [A] 13 and 2011-12 respectively. Since facts of both appeals are similar, we take up appeal for A.Y.2010-11 as lead case, we proceed to dispose

NAV VIDYA NIKETAN SHIKSHAN SANSTHA,AMRAVATI vs. ITO WARD2 EXEMP, NAGPUR

In the result, appeal of the assessee is allowed

ITA 393/NAG/2023[2012-13]Status: DisposedITAT Nagpur22 Apr 2024AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.393 & 397/Nag/2023 िनधा"रणवष" / Assessment Year :2012-13 & 2010-11 Nav Vidya Niketan Shikshan The Income Tax Officer, Sanstha, V Ward-2 Exemption, 1, Ambapethdhabaliya S Nagpur. Niwas, Ambapeth, Amravati – 444601 Pan: Aabtn1915G Appellant/ Assessee Respondent/Revenue Assessee By Shri Mahavir Atal – Ca(Ar) Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 22/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Separate Penalty Orders Under Section 271(1)(C) Of The Income Tax Act, 1961; Both Dated 13.06.2017 For A.Y.2012-

Section 250Section 271Section 271(1)(c)Section 69C

250 of the Act, emanating from the separate penalty orders under section 271(1)(c) of the Income Tax Act, 1961; both dated 13.06.2017 for A.Y.2012- ITA Nos.393 & 397/NAG/2023 Nav Vidya Niketan Shikshan Sanstha [A] 13 and 2011-12 respectively. Since facts of both appeals are similar, we take up appeal for A.Y.2010-11 as lead case, we proceed to dispose

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 129/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

penalty proceedings under section 271(1)(c) of the Act separately for furnishing inaccurate particulars of taxable income. The assessee being aggrieved, carried the matter before the first appellate authority. 5. The learned CIT(A), on a perusal of Form no.35, observed that there is a delay of 405 days in filing the appeal before him. The assessee, while

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 128/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

penalty proceedings under section 271(1)(c) of the Act separately for furnishing inaccurate particulars of taxable income. The assessee being aggrieved, carried the matter before the first appellate authority. 5. The learned CIT(A), on a perusal of Form no.35, observed that there is a delay of 405 days in filing the appeal before him. The assessee, while

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 558/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 559/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 560/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 517/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 501/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 500/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCITACIT CIRCLE-3 , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 498/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

BAJAJ STEEL INDUSTRIES LTD.,NAGPUR vs. DIRECTOR OF INCOME TAX, NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

ITA 56/NAG/2023[2018-19]Status: DisposedITAT Nagpur10 Apr 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.56/Nag/2023 िनधा"रणवष" / Assessment Year :2018-19 Bajaj Steel Industries Ltd., The Director Of Income C-108, Hingna Road, Midc V Tax, Industrial Area, Hingna, S Intelligence & Criminal Investigation, 3Rd Floor, Nagpur – 440028. Pan: Aaacb5340H Room No.301, Aayakar Bhawan, Civil Lines, Nagpur – 440001. Appellant/ Assessee Respondent/Revenue Assessee By Shri Rajesh Loya – Ca-Ar Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 27/03/2024 Date Of Pronouncement 10/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals) Passed U/S250 Of The Income Tax Act, 1961 Emanating From The Penalty Order Under Section 271Fa Of The Act Dated 27.09.2019 Passed By Director Of Income Tax(Intelligence & Bajaj Steel Industries Ltd., [A]

Section 2Section 250Section 27Section 271FSection 285Section 285B

U/s 285 BA of the Act and hence penalty provision u /s 271 FA of the Act. Shall also not applicable at all.” 3.2 The Hon’ble Bombay High Court has held in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF)(Bombay)/[2017] 297 CTR 614 (Bombay) as under : Quote, “8.From the aforesaid provisions, it is very clear

GAJANAND FINANCIAL CONSULTANCY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) NAGPUR, NAGPUR

In the result, assessee’s appeal is allowed

ITA 126/NAG/2025[2013-2014]Status: DisposedITAT Nagpur22 Sept 2025AY 2013-2014

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Pankaj Kumar
Section 143(3)Section 263Section 68

Penalty proceedings u/s. 271(1)(c) for 27 Gajanand Financial Consultancy Pvt. Ltd. ITA no.126/Nag./2025 concealment of particulars of income, of the Income Tax Act is hereby initiated separately.” vi) There is no quarrel to the proposition that the Assessing Officer had definitely come into an opinion that Tapadia Polyester Pvt. Ltd. has introduced its own unaccounted income

MAHESHKUMAR HARGOVIND GOYAL,NAGPUR vs. WARD 1(2), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 322/NAG/2023[AY 2011-12]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 147Section 148Section 68

penalty proceedings u/s 271(1)(c) of the Income Tax Act, 1961.” 6. The learned CIT(A), however, dismissed the appeal filed by the assessee by observing as follows:- “7.3 In the present case, it is seen that the assessee had received one crore and had made and FD which was prematurely withdrawn in cash. This raised questions about

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 486/NAG/2016[2007-08]Status: DisposedITAT Nagpur09 Sept 2024AY 2007-08

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

250) have held that the provisions of sec. 40(a)(ia) would cover not only the amounts which are payable as on 31st March of a previous year but also the amounts which are payable at any time during the year. 5. On the facts and in the circumstances of the case and in law, the Ld. CIT (Appeals

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 488/NAG/2016[2009-10]Status: DisposedITAT Nagpur09 Sept 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

250) have held that the provisions of sec. 40(a)(ia) would cover not only the amounts which are payable as on 31st March of a previous year but also the amounts which are payable at any time during the year. 5. On the facts and in the circumstances of the case and in law, the Ld. CIT (Appeals