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685 results for “penalty u/s 271”+ Section 10(1)clear

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Key Topics

Section 271(1)(c)210Section 14878Penalty75Addition to Income74Section 143(3)68Section 27445Section 14742Section 25033Section 143(2)23

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

In the result, the assessee's appeal is allowed

ITA 2872/PUN/2025[2012-13]Status: DisposedITAT Pune10 Apr 2026AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order be treated as null and void. The Appellant be granted just and proper relief in this respect. 3. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

Showing 1–20 of 685 · Page 1 of 35

...
Disallowance23
Section 14421
Deduction21

In the result, the assessee's appeal is allowed

ITA 2871/PUN/2025[2010-11]Status: DisposedITAT Pune10 Apr 2026AY 2010-11

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order be treated as null and void. The Appellant be granted just and proper relief in this respect. 3. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1, PUNE

In the result, the assessee's appeal is allowed

ITA 2873/PUN/2025[2013-14]Status: DisposedITAT Pune10 Apr 2026AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order be treated as null and void. The Appellant be granted just and proper relief in this respect. 3. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

In the result, the assessee's appeal is allowed

ITA 2874/PUN/2025[2009-10]Status: DisposedITAT Pune10 Apr 2026AY 2009-10

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order be treated as null and void. The Appellant be granted just and proper relief in this respect. 3. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1865/PUN/2025[2009-10]Status: DisposedITAT Pune21 Jan 2026AY 2009-10

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)
Section 143(3)Section 271(1)(c)

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271(1

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD. ,PUNE vs. DY CIT , CIRCLE- 5 , PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1868/PUN/2025[2008-09]Status: DisposedITAT Pune21 Jan 2026AY 2008-09

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)
Section 143(3)Section 271(1)(c)

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271(1

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1866/PUN/2025[2010-11]Status: DisposedITAT Pune21 Jan 2026AY 2010-11

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)
Section 143(3)Section 271(1)(c)

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271(1

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1864/PUN/2025[2007-08]Status: DisposedITAT Pune21 Jan 2026AY 2007-08

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)
Section 143(3)Section 271(1)(c)

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271(1

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1867/PUN/2025[2011-12]Status: DisposedITAT Pune21 Jan 2026AY 2011-12

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)
Section 143(3)Section 271(1)(c)

10. We have heard Ld. Counsels from both the sides and perused the material available on record including the paper book and copy of case laws furnished by the assessee. 11. In ground no.1 the assessee has challenged that the Ld. CIT(A) erred in not appreciating that the Ld. Assessing Officer passed penalty order u/s 271(1

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

ITA 2170/PUN/2025[2008-09]Status: DisposedITAT Pune22 Dec 2025AY 2008-09

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

ITA 2173/PUN/2025[2012-13]Status: DisposedITAT Pune22 Dec 2025AY 2012-13

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

ITA 2172/PUN/2025[2010-11]Status: DisposedITAT Pune22 Dec 2025AY 2010-11

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,SHIROL vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

ITA 2169/PUN/2025[2007-08]Status: DisposedITAT Pune22 Dec 2025AY 2007-08

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

ITA 2175/PUN/2025[2013-14]Status: DisposedITAT Pune22 Dec 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

ROHINI MARUTI DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1839/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

10. We have heard rival contentions and perused the records placed before us. The grievance of the assessee namely Amol Vasant Deshmukh in ITA No. 1837/PUN/2025 is against the levy of penalty u/s. 271(1)(c) of the Act at ₹18,00,580/-, which has been levied by the Ld.AO for excess claim of deduction 8 ITA.Nos.1837-1839/PUN

AMOL VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1837/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

10. We have heard rival contentions and perused the records placed before us. The grievance of the assessee namely Amol Vasant Deshmukh in ITA No. 1837/PUN/2025 is against the levy of penalty u/s. 271(1)(c) of the Act at ₹18,00,580/-, which has been levied by the Ld.AO for excess claim of deduction 8 ITA.Nos.1837-1839/PUN

TULSABAI VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1838/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

10. We have heard rival contentions and perused the records placed before us. The grievance of the assessee namely Amol Vasant Deshmukh in ITA No. 1837/PUN/2025 is against the levy of penalty u/s. 271(1)(c) of the Act at ₹18,00,580/-, which has been levied by the Ld.AO for excess claim of deduction 8 ITA.Nos.1837-1839/PUN

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1636/PUN/2024[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

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

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

Penalty U/s 271(1)(c) of Rs.3,37,51,947/- is upheld by CIT(A) based on the decision of Hon'ble ITAT Pune in the assessee's own quantum case for AY 2015-16 wherein the claim of deduction U/s 80IB(10) was not allowed. The assessee during the appellate proceedings before the Hon'ble ITAT from

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1637/PUN/2024[2020-21]Status: DisposedITAT Pune03 Sept 2025AY 2020-21

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

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

Penalty U/s 271(1)(c) of Rs.3,37,51,947/- is upheld by CIT(A) based on the decision of Hon'ble ITAT Pune in the assessee's own quantum case for AY 2015-16 wherein the claim of deduction U/s 80IB(10) was not allowed. The assessee during the appellate proceedings before the Hon'ble ITAT from

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1635/PUN/2024[2014-15]Status: DisposedITAT Pune03 Sept 2025AY 2014-15

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

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

Penalty U/s 271(1)(c) of Rs.3,37,51,947/- is upheld by CIT(A) based on the decision of Hon'ble ITAT Pune in the assessee's own quantum case for AY 2015-16 wherein the claim of deduction U/s 80IB(10) was not allowed. The assessee during the appellate proceedings before the Hon'ble ITAT from