Search: penalty u/s 271

1 result for “penalty u/s 271”+ Section 194Cclear

Sorted by relevance

Delhi47 Mumbai22 Raipur17 Jaipur10 Ahmedabad5 Jabalpur5 Kolkata5 Pune5 Lucknow4 Indore3 Hyderabad2 Visakhapatnam2 Bangalore2 Nagpur2 Jodhpur2 Patna1 Rajkot1

Key Topics

Section 1474 Section 2502 Section 1482

BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

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

ITA 205/PAT/2025[2014-15]Status: DisposedITAT Patna30 Jan 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 194(7)Section 194C(6)Section 250

penalty under section 271(1)(b) of the Act was also filed. It was stated that the Ld. CIT(A) sustained part of the disallowance even though the assessee was not liable for deduction of any TDS as the assessee is trading in sugar and the liability for deduction did not arise as only if the aggregate payment