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108 results for “penalty u/s 271”+ Section 44clear

Sorted by relevance

Delhi1,320Mumbai1,065Ahmedabad316Jaipur305Bangalore284Chennai153Karnataka128Raipur123Hyderabad118Indore117Pune108Kolkata107Chandigarh78Surat76Rajkot49Amritsar47Allahabad45Visakhapatnam41Calcutta34Lucknow29Cuttack28Nagpur26Cochin24Agra21Kerala18Dehradun13Panaji10Guwahati9Jodhpur7Patna6Jabalpur6SC4Telangana3Varanasi2Rajasthan2Ranchi1

Key Topics

Section 271(1)(c)126Addition to Income69Section 153A63Section 143(3)61Section 14854Penalty48Section 13244Section 80I34Search & Seizure

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)

Showing 1–20 of 108 · Page 1 of 6

33
Section 10A27
Section 14726
Transfer Pricing15
Section 245H
Section 271(1)(c)

section when the assessee has furnished all the particulars of income, which are not found to be inaccurate. It is up to the authorities to accept the claim of the assessee or not, but that cannot call for imposition of penalty. We also find merit in the argument of Ld. Counsel for the assessee that treating the issue of residential

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 when the assessee has furnished all the particulars of income, which are not found to be inaccurate. It is up to the authorities to accept the claim of the assessee or not, but that cannot call for imposition of penalty. We also find merit in the argument of Ld. Counsel for the assessee that treating the issue of residential

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

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)

u/s 271(1)(c) of the Act by the Ld. AO and further upheld by the First Appellate Authority is bad in law and liable to be quashed, since the penalty proceedings were initiated for one limb of section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order

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)

u/s 271(1)(c) of the Act by the Ld. AO and further upheld by the First Appellate Authority is bad in law and liable to be quashed, since the penalty proceedings were initiated for one limb of section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order

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

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)

u/s 271(1)(c) of the Act by the Ld. AO and further upheld by the First Appellate Authority is bad in law and liable to be quashed, since the penalty proceedings were initiated for one limb of section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order

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)

u/s 271(1)(c) of the Act by the Ld. AO and further upheld by the First Appellate Authority is bad in law and liable to be quashed, since the penalty proceedings were initiated for one limb of section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

ITA 101/PUN/2013[2007-08]Status: DisposedITAT Pune28 Feb 2018AY 2007-08

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

u/s 153A of the Act despite non- discovery of any incriminating materials during the search action on ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company the Assessee. From that point of view, the same additional income if AO were to make in assessment, the same needs to be deleted. Consequently, the penalty levied on the said sum of Rs.8

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

ITA 102/PUN/2013[2008-09]Status: DisposedITAT Pune28 Feb 2018AY 2008-09

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

u/s 153A of the Act despite non- discovery of any incriminating materials during the search action on ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company the Assessee. From that point of view, the same additional income if AO were to make in assessment, the same needs to be deleted. Consequently, the penalty levied on the said sum of Rs.8

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 17/PUN/2013[2008-09]Status: DisposedITAT Pune28 Feb 2018AY 2008-09

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

u/s 153A of the Act despite non- discovery of any incriminating materials during the search action on ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company the Assessee. From that point of view, the same additional income if AO were to make in assessment, the same needs to be deleted. Consequently, the penalty levied on the said sum of Rs.8

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 13/PUN/2013[2004-05]Status: DisposedITAT Pune28 Feb 2018AY 2004-05

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

u/s 153A of the Act despite non- discovery of any incriminating materials during the search action on ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company the Assessee. From that point of view, the same additional income if AO were to make in assessment, the same needs to be deleted. Consequently, the penalty levied on the said sum of Rs.8

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 15/PUN/2013[2006-07]Status: DisposedITAT Pune28 Feb 2018AY 2006-07

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

u/s 153A of the Act despite non- discovery of any incriminating materials during the search action on ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company the Assessee. From that point of view, the same additional income if AO were to make in assessment, the same needs to be deleted. Consequently, the penalty levied on the said sum of Rs.8

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

ITA 100/PUN/2013[2006-07]Status: DisposedITAT Pune28 Feb 2018AY 2006-07

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

u/s 153A of the Act despite non- discovery of any incriminating materials during the search action on ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company the Assessee. From that point of view, the same additional income if AO were to make in assessment, the same needs to be deleted. Consequently, the penalty levied on the said sum of Rs.8

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 14/PUN/2013[2005-06]Status: DisposedITAT Pune28 Feb 2018AY 2005-06

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

u/s 153A of the Act despite non- discovery of any incriminating materials during the search action on ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company the Assessee. From that point of view, the same additional income if AO were to make in assessment, the same needs to be deleted. Consequently, the penalty levied on the said sum of Rs.8

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 12/PUN/2013[2003-04]Status: DisposedITAT Pune28 Feb 2018AY 2003-04

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

u/s 153A of the Act despite non- discovery of any incriminating materials during the search action on ITA Nos.100 to 102/PUN/2013 M/s. Kakade Construction Company the Assessee. From that point of view, the same additional income if AO were to make in assessment, the same needs to be deleted. Consequently, the penalty levied on the said sum of Rs.8

MR VIKAS JAYRAM BHUKAN,PUNE vs. ITO WARD 12(3), PUNE

In the result, the appeal filed by the assesse is allowed

ITA 2483/PUN/2024[2012-13]Status: DisposedITAT Pune30 May 2025AY 2012-13

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2483/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Mr. Vikas Jayram Bhukan, Vs. Ito, Ward-12(3), Pune. Survey No.34, House No.80, Azad Chowk, Opposite Ramma, Lohegaon, Near Gram Panchayat, Pune- 411047. Pan : Alqpb0811K Appellant Respondent Assessee By : Shri Bhuvanesh Kankani Revenue By : Shri Kumar Manish Singha Date Of Hearing : 08.04.2025 Date Of Pronouncement : 30.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.09.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2012-13. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstance Prevailing In The Case & As Per Provisions & Scheme Of The Act It Be Held That The Notice For Levy Of Penalty Was Defective Since No Specific Charge Of Violation, Was Made Out In The Notice & Thus The Consequent Penalty So Levied Be Kindly Deleted.

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Kumar Manish Singha
Section 271(1)(c)Section 274

271(1)(c), read with section 274 of IT Act. True, the assessment proceedings form the basis for the penalty proceedings, but they are not composite proceedings to draw strength from each other. Nor can each cure the other's defect. A penalty proceeding is a corollary; nevertheless, it must stand on its own. These proceedings culminate under a different

SAKAL PAPER LTD. vs. DEPUTY COMMSSIONER OF INCOME-TAX,,

In the result, both the appeals of assessee are allowed

ITA 348/PUN/2015[2008-09]Status: DisposedITAT Pune18 Jul 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos.347 & 348/Pun/2015 "नधा"रण वष" / Assessment Year : 2007-08 & 2008-09 Sakal Papers Ltd., ………. अपीलाथ" / 595, Budhwar Peth, Appellant Pune – 411 002. Pan : Aaccs7605Q. बनाम V/S

For Appellant: Shri Ashok N. KotharyFor Respondent: Shri Ajay Modi, JCIT
Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 80I

section 80IA(5). If unabsorbed depreciation / losses of earlier years of 80IA unit are set off there would be no profit for A.Y. 2007-08 to be claimed u/s 80IA(4). Since assessee has claimed ineligible deduction u/s 80IA(4), penalty proceedings u/s 271(1)(c) are clearly attracted for furnishing inaccurate particulars of income.” 3.3. Similar grounds have been

SATISHKUMAR VISHNUDAS BHUTADA,,LATUR vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee in ITA

ITA 1635/PUN/2015[2005-06]Status: DisposedITAT Pune16 Mar 2018AY 2005-06

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

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajay Modi, JCIT
Section 132Section 153ASection 271(1)(c)Section 274

44,294/-, worked out the profit at 1.5% i.e., Rs.58,55,164/-. Since assessee had shown profit of Rs.18 lacs in the return of income, he considered the balance amount of Rs.40,55,164/- to be the profits from the business carried in the name of Kamal Agro Industries, Anand Trading and Arjun Trading. Against the quantum addition made

ANAND SATISHKUMAR BHUTADA,,LATUR vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee in ITA

ITA 1633/PUN/2015[2006-07]Status: DisposedITAT Pune16 Mar 2018AY 2006-07

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

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajay Modi, JCIT
Section 132Section 153ASection 271(1)(c)Section 274

44,294/-, worked out the profit at 1.5% i.e., Rs.58,55,164/-. Since assessee had shown profit of Rs.18 lacs in the return of income, he considered the balance amount of Rs.40,55,164/- to be the profits from the business carried in the name of Kamal Agro Industries, Anand Trading and Arjun Trading. Against the quantum addition made

ANAND SATISHKUMAR BHUTADA,,LATUR vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee in ITA

ITA 1634/PUN/2015[2009-10]Status: DisposedITAT Pune16 Mar 2018AY 2009-10

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

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajay Modi, JCIT
Section 132Section 153ASection 271(1)(c)Section 274

44,294/-, worked out the profit at 1.5% i.e., Rs.58,55,164/-. Since assessee had shown profit of Rs.18 lacs in the return of income, he considered the balance amount of Rs.40,55,164/- to be the profits from the business carried in the name of Kamal Agro Industries, Anand Trading and Arjun Trading. Against the quantum addition made