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153 results for “penalty u/s 271”+ Reassessmentclear

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Key Topics

Section 271(1)(c)111Section 147108Section 148105Addition to Income81Section 143(3)58Penalty51Reassessment46Section 153C40Section 115B30Section 133A

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

u/s. 271(1)(c) of the Act was attracted in the case of the assessee for such income declared in the Revised Return of Income and so also owing to the assessment order passed u/s.143(3) r.w.s. 147 of the Act on 22/01/2014 accepting such income declared in the Revised Return of Income filed. The penalty therefore so levied

Showing 1–20 of 153 · Page 1 of 8

...
29
Reopening of Assessment29
Section 143(2)26

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 96/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

JOSHI WADEWALE HADAPSAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 105/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 100/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 99/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 102/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 95/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate the issues, we are referring to the facts and issues in ITA No.105/PUN/2016. The facts of present appeal are slightly at variance i.e. simultaneously to the search and seizure action under section 132 of the Act initiated against partners

NILESH SUBHASH CHOPDA,,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 2088/PUN/2016[2010-11]Status: DisposedITAT Pune28 Feb 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: N O N EFor Respondent: Shri Yogesh Kumar
Section 133ASection 271Section 271(1)(c)Section 274

penalty u/s. 271(1)(c) in assessment / reassessment order shall be deemed to constitute satisfaction of the Assessing Officer. 14. The ground

BIPIN ENGINEERS PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of assessee are allowed

ITA 1143/PUN/2016[2010-11]Status: DisposedITAT Pune09 Mar 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sharad ShahFor Respondent: Dr. Vivek Aggarwal
Section 271(1)(c)Section 274

penalty u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA No. 1142/PUN/2016 by the assessee is against the order of Commissioner of Income Tax (Appeals)-1, Pune dated 15-03-2016 for assessment year 2009-10. ITA No. 1143/PUN/2016 by the assessee is A.Ys. 2009-10 & 2010-11 against the order

BIPIN ENGINEERS PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of assessee are allowed

ITA 1142/PUN/2016[2009-10]Status: DisposedITAT Pune09 Mar 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Sharad ShahFor Respondent: Dr. Vivek Aggarwal
Section 271(1)(c)Section 274

penalty u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA No. 1142/PUN/2016 by the assessee is against the order of Commissioner of Income Tax (Appeals)-1, Pune dated 15-03-2016 for assessment year 2009-10. ITA No. 1143/PUN/2016 by the assessee is A.Ys. 2009-10 & 2010-11 against the order

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. PRABHA FARMS PRIVATE LIMITED, AURANGABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 1748/PUN/2024[2013-14]Status: DisposedITAT Pune16 May 2025AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1748/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14 Dcit, Circle-1, Vs. Prabha Farms Private Aurangabad. Limited, Akash, Paithan Road, Aurangabad- 431005. Pan : Aaccp3782D Appellant Respondent C. O. No.07/Pun/2025 (Arising Out Of Ita No.1748/Pun/2024) िनधा"रण वष" / Assessment Year : 2013-14 Prabha Farms Private Vs. Dcit, Circle-1, Limited, Aurangabad. Akash, Paithan Road, Aurangabad- 431005. Pan : Aaccp3782D Appellant Respondent Revenue By : Shri Arvind Desai Assessee By : Shri N. R. Agrawal Date Of Hearing : 24.02.2025 Date Of Pronouncement : 16.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 26.06.2024 Passed By Ld. Cit(A)/Nfac For The Assessment

For Appellant: Shri N. R. AgrawalFor Respondent: Shri Arvind Desai
Section 143(3)Section 2(14)Section 271(1)(c)

penalty u/s 271(1)(c) of the IT Act was also imposed at Rs.72,93,114/-. The assessee has not preferred further appeal against the quantum reassessment

JITENDRA PRATAPRAO SONAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

ITA 1694/PUN/2015[2011-12]Status: DisposedITAT Pune05 Jan 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Nikhil PathakFor Respondent: Shri Vivek Aggarwal
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 148Section 271(1)(c)

reassessment which was void ab-initio.” 4. Subsequently, the assessee has raised the following additional grounds : “1. The assessee submits that the penalty order passed u/s. 271

JITENDRA PRATAPRAO SONAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

ITA 1693/PUN/2015[2010-11]Status: DisposedITAT Pune05 Jan 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Nikhil PathakFor Respondent: Shri Vivek Aggarwal
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 148Section 271(1)(c)

reassessment which was void ab-initio.” 4. Subsequently, the assessee has raised the following additional grounds : “1. The assessee submits that the penalty order passed u/s. 271

JITENDRA PRATAPRAO SONAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

ITA 1692/PUN/2015[2009-10]Status: DisposedITAT Pune05 Jan 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Nikhil PathakFor Respondent: Shri Vivek Aggarwal
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 148Section 271(1)(c)

reassessment which was void ab-initio.” 4. Subsequently, the assessee has raised the following additional grounds : “1. The assessee submits that the penalty order passed u/s. 271

ANANT MATE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

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

ITA 1674/PUN/2015[2005-06]Status: DisposedITAT Pune28 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1674 To 1678/Pun/2015 यििाारण वषा / Assessment Years : 2005-06 To 2008-09 & 2010-11

For Respondent: Shri Ajay Modi, JCIT
Section 132Section 139Section 139(5)Section 153ASection 271(1)(c)

reassessment proceeding u/s 153A. 3. On the facts and circumstances of the case and in law, the CIT (A) erred in considering the original return filed before search for levy of penalty abated or non-est. 4. On the facts and circumstances of the case and in law, the CIT (A) erred in holding that inadvertent mistakes can only

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S. RDS CONSTRUCTION CO.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 2733/PUN/2016[2012-13]Status: DisposedITAT Pune08 May 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2731 To 2733/Pun/2016 िनधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2012-13 Acit, Circle-2, .......अपीलाथ" / Appellant Kolhapur. बनाम / V/S. M/S. Rds Construction Co., 233/3, Malati Towers, Tarabai Park, Kolhapur-416003. Pan : Aabfr4457M ……""यथ" / Respondent Revenue By : Shri Sanjeev Ghai Assessee By : Shri Nikhil Pathak सुनवाई क" तारीख / Date Of Hearing : 11.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 08.05.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Three Appeals Under Consideration. Ita Nos.2731 & 2732/Pun/2016 Filed By The Revenue Are Against The Common Orders Of Cit(A)-2, Kolhapur Dated 26.09.2016 U/S 271(1)(C) Of The Act For The Assessment Years 2008-09 & 2010-11 Respectively.

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sanjeev Ghai
Section 133ASection 143(3)Section 148Section 271Section 271(1)(c)Section 274

reassessment has become final without further addition. However, the Assessing Officer initiated the penalty proceedings u/s 271(1)(c) of the Act giving

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S. RDS CONSTRUCTION CO.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 2731/PUN/2016[2008-09]Status: DisposedITAT Pune08 May 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2731 To 2733/Pun/2016 िनधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2012-13 Acit, Circle-2, .......अपीलाथ" / Appellant Kolhapur. बनाम / V/S. M/S. Rds Construction Co., 233/3, Malati Towers, Tarabai Park, Kolhapur-416003. Pan : Aabfr4457M ……""यथ" / Respondent Revenue By : Shri Sanjeev Ghai Assessee By : Shri Nikhil Pathak सुनवाई क" तारीख / Date Of Hearing : 11.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 08.05.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Three Appeals Under Consideration. Ita Nos.2731 & 2732/Pun/2016 Filed By The Revenue Are Against The Common Orders Of Cit(A)-2, Kolhapur Dated 26.09.2016 U/S 271(1)(C) Of The Act For The Assessment Years 2008-09 & 2010-11 Respectively.

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sanjeev Ghai
Section 133ASection 143(3)Section 148Section 271Section 271(1)(c)Section 274

reassessment has become final without further addition. However, the Assessing Officer initiated the penalty proceedings u/s 271(1)(c) of the Act giving

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S. RDS CONSTRUCTION CO.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

ITA 2732/PUN/2016[2010-11]Status: DisposedITAT Pune08 May 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2731 To 2733/Pun/2016 िनधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2012-13 Acit, Circle-2, .......अपीलाथ" / Appellant Kolhapur. बनाम / V/S. M/S. Rds Construction Co., 233/3, Malati Towers, Tarabai Park, Kolhapur-416003. Pan : Aabfr4457M ……""यथ" / Respondent Revenue By : Shri Sanjeev Ghai Assessee By : Shri Nikhil Pathak सुनवाई क" तारीख / Date Of Hearing : 11.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 08.05.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Three Appeals Under Consideration. Ita Nos.2731 & 2732/Pun/2016 Filed By The Revenue Are Against The Common Orders Of Cit(A)-2, Kolhapur Dated 26.09.2016 U/S 271(1)(C) Of The Act For The Assessment Years 2008-09 & 2010-11 Respectively.

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sanjeev Ghai
Section 133ASection 143(3)Section 148Section 271Section 271(1)(c)Section 274

reassessment has become final without further addition. However, the Assessing Officer initiated the penalty proceedings u/s 271(1)(c) of the Act giving

TEJAS SHIVAJI ADSUL,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

In the result, appeal of the assessee is allowed

ITA 59/PUN/2025[2018-19]Status: DisposedITAT Pune30 Oct 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri A.R. Naik (Virtual)For Respondent: Shri Akhilesh Srivastva
Section 115JSection 143Section 147Section 148Section 270ASection 270A(6)

271(1)(c) but not in the context of 270A, hence not applicable to facts of present case. Hence, I am of considered view that AO has rightly levied penalty u/s 270A of Rs.9,14,842/-. Consequently, Grounds of Appeal relevant to the issue are Dismissed. 5. Dissatisfied the assessee is in appeal before the Tribunal and all the grounds

LEELAVATI VIJAYKUMAR KOTECHA,,JALGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee for assessment year 2012-13 is

ITA 1295/PUN/2016[2008-09]Status: DisposedITAT Pune26 Apr 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 1294 To 1297/Pun/2016 "नधा"रण वष" / Assessment Years : 2007-08, 2008-09, 2010-11, 2012-13

For Appellant: NoneFor Respondent: Smt. Nirupama Kotru
Section 127Section 139Section 153ASection 68

penalty u/s 271(1)(b).” 17. In ground No. 1 and 2 of appeal, the assessee has assailed transfer of jurisdiction u/s. 127 of the Act. The Commissioner of Income Tax (Appeals) dismissed the objections raised by assessee against change of jurisdiction by observing as under: “3.3 At the fag end of the assessment proceedings, Appellant objected to the order