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630 results for “penalty u/s 271”+ Section 11clear

Sorted by relevance

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Key Topics

Section 271(1)(c)190Section 14880Addition to Income76Penalty70Section 143(3)65Section 27450Section 14744Disallowance26Section 143(2)23

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)

11,104/-. The CIT(A) elaborately considered the issue and upheld the levy of penalty. The assessee is in appeal against the order of CIT(A) in confirming the levy of penalty under section 271(1)(c) of the Act. 14. The first aspect of the issue raised by the assessee before us is that where no satisfaction has been

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

In the result, appeals in the case of Mrs

Showing 1–20 of 630 · Page 1 of 32

...
Section 25022
Deduction22
Section 142(1)21
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)

11,104/-. The CIT(A) elaborately considered the issue and upheld the levy of penalty. The assessee is in appeal against the order of CIT(A) in confirming the levy of penalty under section 271(1)(c) of the Act. 14. The first aspect of the issue raised by the assessee before us is that where no satisfaction has been

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)

11,104/-. The CIT(A) elaborately considered the issue and upheld the levy of penalty. The assessee is in appeal against the order of CIT(A) in confirming the levy of penalty under section 271(1)(c) of the Act. 14. The first aspect of the issue raised by the assessee before us is that where no satisfaction has been

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)

11,104/-. The CIT(A) elaborately considered the issue and upheld the levy of penalty. The assessee is in appeal against the order of CIT(A) in confirming the levy of penalty under section 271(1)(c) of the Act. 14. The first aspect of the issue raised by the assessee before us is that where no satisfaction has been

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)

11,104/-. The CIT(A) elaborately considered the issue and upheld the levy of penalty. The assessee is in appeal against the order of CIT(A) in confirming the levy of penalty under section 271(1)(c) of the Act. 14. The first aspect of the issue raised by the assessee before us is that where no satisfaction has been

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)

11,104/-. The CIT(A) elaborately considered the issue and upheld the levy of penalty. The assessee is in appeal against the order of CIT(A) in confirming the levy of penalty under section 271(1)(c) of the Act. 14. The first aspect of the issue raised by the assessee before us is that where no satisfaction has been

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)

Section 139. Issue II" iii. Sureshbhai Gordhanbhai Prajapati Vs. DCTT, ITA No. 526 /Ahd/2028, Date of Order 19/09/2019 for A.Y. 2012-13. In this case while disposing the appeal relating to penalty levied u/s. 271(1)(c) of the Act referring to the effective Ground in para 3 of the Order, citing various decisions of various High Courts and Tribunals

DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 1307/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2025AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

section 275 of the Act. 02. On the facts and the circumstances and in law, the Ld. CIT(A) has erred in holding that the initiation of penalty is time barred without appreciating the fact that no time limit is provided in the Act for initiation of penalty proceedings after withdrawal of immunity from levying penalty

VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 2144/PUN/2024[AY 2010-11]Status: DisposedITAT Pune21 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

section 275 of the Act. 02. On the facts and the circumstances and in law, the Ld. CIT(A) has erred in holding that the initiation of penalty is time barred without appreciating the fact that no time limit is provided in the Act for initiation of penalty proceedings after withdrawal of immunity from levying penalty

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 740/PUN/2016[2011-12]Status: DisposedITAT Pune15 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 739/PUN/2016[2010-11]Status: DisposedITAT Pune15 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 737/PUN/2016[2006-07]Status: DisposedITAT Pune15 May 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 738/PUN/2016[2008-09]Status: DisposedITAT Pune15 May 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 745/PUN/2016[2009-10]Status: DisposedITAT Pune11 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 747/PUN/2016[2011-12]Status: DisposedITAT Pune11 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 742/PUN/2016[2006-07]Status: DisposedITAT Pune11 May 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 744/PUN/2016[2008-09]Status: DisposedITAT Pune11 May 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 746/PUN/2016[2010-11]Status: DisposedITAT Pune11 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 743/PUN/2016[2007-08]Status: DisposedITAT Pune11 May 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section

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)

penalty under section 271(1)(c) of the Act for concealment. In the facts of the case, search under section 132 of the Act was conducted on 20.11.2010 in group cases and the assessee being part of the said group, was issued notice under section 153A of the Act. The assessee in response to notice issued under section 153A