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7 results for “penalty u/s 271”+ Section 12A(1)(b)clear

Sorted by relevance

Hyderabad33Delhi27Bangalore23Mumbai20Jaipur12Visakhapatnam11Lucknow8Pune7Indore7Allahabad5Patna4Chandigarh4Kolkata2Jodhpur2Cochin2Raipur1

Key Topics

Section 12A17Section 270A8Penalty6Section 271(1)(c)5Section 1475Section 114Exemption4Section 271A3Charitable Trust3Section 143(1)(a)

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

penalty orders are passed for violations u/s 271(1)(c) and\n271B and 271D and 271(1)(b)... and so on. An exercise of missing two\nseparate orders under one common order, is besides the law and\nwholly incorrect.\nD. Mis-match of authorities (without prejudice to main challenges)\nFrom a collective perusal of sections 12AA/12AB, etc. it reveals that

2
Section 143(2)2
TDS2

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRAHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1940/PUN/2024[2021-22]Status: DisposedITAT Pune26 Dec 2024AY 2021-22

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

b) where the total income determined under clause (a) of sub-section (1) of section 143 or assessed, reassessed or recomputed in a preceding order is a loss, the amount of tax calculated on the under- reported income as if it were the total income; (c) in any other case determined in accordance with the formula- (X-Y) where

DEPUTY COMMISSIONER OF INCOME TAX, NASHIK vs. CHAKRADHAR CONTRACTORS AND ENGINEERS PRIVATE LIMITED, JALGAON

In the result, both the appeals of the Revenue are

ITA 1939/PUN/2024[2020-21]Status: DisposedITAT Pune26 Dec 2024AY 2020-21

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Amol Khairnar, CIT-DR
Section 131Section 143Section 143(1)(a)Section 143(2)Section 270ASection 270A(3)(i)Section 270A(6)(a)Section 270A(9)

b) where the total income determined under clause (a) of sub-section (1) of section 143 or assessed, reassessed or recomputed in a preceding order is a loss, the amount of tax calculated on the under- reported income as if it were the total income; (c) in any other case determined in accordance with the formula- (X-Y) where

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH ,PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2155/PUN/2024[2014-2015]Status: DisposedITAT Pune11 Aug 2025AY 2014-2015

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). For the sake of convenience, both the appeals filed by the Revenue and the Cross Objections filed by the assessee were heard together and are being disposed off by this common order. 2. Facts of the case

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH, PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2170/PUN/2024[2014-15]Status: DisposedITAT Pune11 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

penalty levied by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). For the sake of convenience, both the appeals filed by the Revenue and the Cross Objections filed by the assessee were heard together and are being disposed off by this common order. 2. Facts of the case

ASSOCIATION OF ORAL MAXILLOFACIAL SURGEONS OF INDIA,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX,WARD-1(1), PUNE, PUNE

In the result, the appeal is allowed

ITA 274/PUN/2023[2012-13]Status: DisposedITAT Pune14 Aug 2023AY 2012-13

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.274/Pun/2023 "नधा"रण वष" / Assessment Year : 2012-13 Association Of Oral Maxillofacial Vs. Ito (Exemptions), Surgeons Of India, Ward-1, Pune Pn 38, S.No.16, Butte Patil Classic, Prabhat Road, Erandwane, Pune 411 004 Maharashtra Pan : Aabta3313P Appellant Respondent

Section 11Section 12ASection 12A(2)Section 147Section 148Section 271(1)(c)

B. Phadke Revenue by Shri Ramnath P. Murkunde Date of hearing 09-08-2023 Date of pronouncement 14-08-2023 आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 13-01-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi confirming the penalty of Rs.2,46,999/- imposed

AJIT NARAYAN PATIL. KOLHAPUR,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLHAPUR, KOLHAPUR

Appeal is dismissed in above terms

ITA 641/PUN/2023[2018-19]Status: DisposedITAT Pune28 Sept 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 132(4)Section 271A

b), 271(1)(c), etc. 9. Appellant has taken a stand that, each and every receipt issued is included in the said RECEIPTS REGISTER. In fact, entries in the final TALLY books take place on the basis of the said RECEIPTS REGISTER only. For each day, one single entry is made in final TALLY books based on daily summary