Search: penalty u/s 271

4 results for “penalty u/s 271”+ Section 43Bclear

Sorted by relevance

Delhi66 Mumbai59 Raipur40 Visakhapatnam13 Indore11 Bangalore11 Jaipur10 Ahmedabad8 Nagpur7 Lucknow4 Pune4 Hyderabad3 Panaji3 Chennai2 Dehradun1 Chandigarh1

Key Topics

Section 270A7 Section 43B7 Section 14A6 Section 446 Section 271(1)(c)5 Disallowance4 Section 143(2)3 Addition to Income3 Section 143(3)2 Section 143(1)

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)

271 of the Constitution. The phraseology employed in the Finance Acts of 15 ITA No.1260/PUN/2025, AY 2020-21 1940 and 1941 showed that only the rates of income tax and supertax were to be increased by a surcharge for the purpose of the Central Government. In the Finance Act of 1958 the language used showed that income tax which

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

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

INTERVALVE POONAWALLA PVT. LTD. ,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

DCIT, PUNE vs. BAJAJ ALLIANZ LIFE INSURANCE COMPANY LIMITED, PUNE

DCIT, PUNE vs. BAJAJ ALLIANZ LIFE INSURANCE COMPANY LIMITED, PUNE