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266 results for “penalty u/s 271”+ Section 28clear

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Key Topics

Section 271(1)(c)113Addition to Income75Section 14760Penalty58Section 143(3)45Section 14845Section 27445Section 80I41Section 143(2)39

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

Showing 1–20 of 266 · Page 1 of 14

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Deduction29
Section 25026
Disallowance20
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

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 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

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

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

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)

28-10-2024 Date of 10-01-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM : The appeal filed by the assessee is directed against the order dated 16.11.2023 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] wherein he confirmed the penalty of Rs.12,24,938/- levied by the Ld. Assessing Officer (“AO”) u/s 271

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)

28-9-2018 Concealment penalty levied 5.5 Appellant has contended that the penalty order is barred by limitation of time. Hence, the provisions of section 275 are discussed hereunder for ready reference. Analysis of Section 275- From perusal of the said section, it is seen that there is no appeal against the order of Honorable Settlement Commission passed u/s 245D

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)

28-9-2018 Concealment penalty levied 5.5 Appellant has contended that the penalty order is barred by limitation of time. Hence, the provisions of section 275 are discussed hereunder for ready reference. Analysis of Section 275- From perusal of the said section, it is seen that there is no appeal against the order of Honorable Settlement Commission passed u/s 245D

SHRIRAM VITHAL CHIDRAWAR,,NANDED vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

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

ITA 904/PUN/2016[2007-08]Status: DisposedITAT Pune17 Sept 2018AY 2007-08

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

For Appellant: Shri Hari KrishanFor Respondent: Shri Mukesh Jha
Section 143(3)Section 263Section 271Section 271(1)(c)

28-06-2006 during which excess stock of fertilizers to the tune of Rs.10,00,000/- was found. The assessee filed its return of income for the assessment year 2007-08. Along with the return of income, the assessee filed audited accounts wherein undisclosed stock of fertilizers Rs.10,00,000/- was also disclosed. Thus, the assessee did not offer

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

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./2025 (Amol Vasant Deshmukh & Ors.) u/s. 54F & 54B of the Act. At the cost of repetition, we note that assessee along with other co-owners entered into a development agreement

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

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./2025 (Amol Vasant Deshmukh & Ors.) u/s. 54F & 54B of the Act. At the cost of repetition, we note that assessee along with other co-owners entered into a development agreement

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

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./2025 (Amol Vasant Deshmukh & Ors.) u/s. 54F & 54B of the Act. At the cost of repetition, we note that assessee along with other co-owners entered into a development agreement

BHUPENDRA S. SHAH,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, the appeal of the assessee is allowed

ITA 1328/PUN/2016[2007-08]Status: DisposedITAT Pune08 Aug 2018AY 2007-08

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

For Appellant: Shri V.L. JainFor Respondent: Mrs. Shweta Mishra
Section 132(1)Section 153ASection 271(1)(c)Section 274Section 69

28-03-2013 levying penalty u/s. 271(1)(c) shows that the Assessing Officer levied penalty on the addition of Rs.1,12,000/- by invoking both the charges of section

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SMT. MADHURI SUNIL KOTECHA,,

In the result, the appeal of Revenue is dismissed

ITA 1243/PUN/2014[2006-07]Status: DisposedITAT Pune28 Mar 2018AY 2006-07

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

For Appellant: Shri Hari KrishanFor Respondent: Shri Achal Sharma
Section 10Section 10(32)Section 143(2)Section 271(1)(c)

28-03-2018 आदेश / ORDER PER VIKAS AWASTHY, JM : This appeal has been filed by the Revenue assailing the order of Commissioner of Income Tax (Appeals)-2, Nashik dated 19-03-2014, whereby the First Appellate Authority has deleted levy of penalty u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for assessment

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1260/PUN/2025[2020-21]Status: DisposedITAT Pune24 Nov 2025AY 2020-21

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

For Appellant: Shri Vyomesh PathakFor Respondent: Shri Vidya Ratna Kishore
Section 143(3)Section 154Section 155(18)Section 270ASection 270A(2)Section 270A(6)(a)Section 270A(7)Section 270A(8)Section 270A(9)

28. Otherwise also, the petitioner-company in its reply to show cause notice dated 16.03.2022 and subsequent replies to the different show cause notices has justified its claim for deduction of education cess, however, the Assessing Officer without considering the said justification or rejecting the same has passed the impugned order mechanically. We are of the view that once

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

28-02-2019 आदेश / ORDER PER VIKAS AWASTHY, JM : This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-2, Pune dated 20-05-2016 for the assessment year 2010-11, confirming levy of penalty u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Notice

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 730/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

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

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

u/s 147 r. w.s 143(3) of the act which was in itself without following the law and the provisions of Income-Tax Act, 1961, though not appealed, deserves to be deleted. Just and proper relief be granted to me in this respect. ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 3. Without prejudice to other grounds raised, on facts

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 726/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

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

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

u/s 147 r. w.s 143(3) of the act which was in itself without following the law and the provisions of Income-Tax Act, 1961, though not appealed, deserves to be deleted. Just and proper relief be granted to me in this respect. ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 3. Without prejudice to other grounds raised, on facts

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 731/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

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

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

u/s 147 r. w.s 143(3) of the act which was in itself without following the law and the provisions of Income-Tax Act, 1961, though not appealed, deserves to be deleted. Just and proper relief be granted to me in this respect. ITA Nos.729 to 732/PUN/2015 ITA Nos.733 to 736/PUN/2015 3. Without prejudice to other grounds raised, on facts