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1,745 results for “penalty u/s 271”+ Section 153Cclear

Sorted by relevance

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Key Topics

Section 153C82Section 153A81Section 271(1)(c)62Addition to Income51Section 153D49Penalty45Section 143(3)44Section 13239Section 25029Search & Seizure

SWARAN NADHAN SALARIA,MUMBAI vs. DICT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1052/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

153C following search, which income was not disclosed in original return, it was a clear case of concealment disclosed in original return, it was a clear case of concealment disclosed in original return, it was a clear case of concealment of income attracting penalty under section 271(1)(c); in such a of income attracting penalty under section 271

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

Showing 1–20 of 1,745 · Page 1 of 88

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29
Section 14727
Limitation/Time-bar26

In the result all In the result all appeals of the assesses from AY 2014

ITA 1053/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Jul 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

153C following search, which income was not disclosed in original return, it was a clear case of concealment disclosed in original return, it was a clear case of concealment disclosed in original return, it was a clear case of concealment of income attracting penalty under section 271(1)(c); in such a of income attracting penalty under section 271

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1054/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Jul 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

153C following search, which income was not disclosed in original return, it was a clear case of concealment disclosed in original return, it was a clear case of concealment disclosed in original return, it was a clear case of concealment of income attracting penalty under section 271(1)(c); in such a of income attracting penalty under section 271

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1051/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jul 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

153C following search, which income was not disclosed in original return, it was a clear case of concealment disclosed in original return, it was a clear case of concealment disclosed in original return, it was a clear case of concealment of income attracting penalty under section 271(1)(c); in such a of income attracting penalty under section 271

D G LAND DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -4(4), MUMBAI, MUMBAI

In the result, the appeals of the assessee for assessment year

ITA 403/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 Aug 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Sanjeev Mehta a/w Saurabh
Section 132Section 4

section 43CA of the Act. 6. The Ld. AO has erred in initiating penalty proceedings u/s 274 The Ld. AO has erred in initiating penalty proceedings u/s 274 The Ld. AO has erred in initiating penalty proceedings u/s 274 r.w.s 271AAB(IA) of the Act r.w.s 271AAB(IA) of the Act vide letter dated 30.12.2018. The vide letter dated

D G LAND DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -4(4), MUMBAI, MUMBAI

In the result, the appeals of the assessee for assessment year

ITA 404/MUM/2024[2015-16]Status: DisposedITAT Mumbai22 Aug 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Sanjeev Mehta a/w Saurabh
Section 132Section 4

section 43CA of the Act. 6. The Ld. AO has erred in initiating penalty proceedings u/s 274 The Ld. AO has erred in initiating penalty proceedings u/s 274 The Ld. AO has erred in initiating penalty proceedings u/s 274 r.w.s 271AAB(IA) of the Act r.w.s 271AAB(IA) of the Act vide letter dated 30.12.2018. The vide letter dated

D G LAND DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -4(4), MUMBAI, MUMBAI

In the result, the appeals of the assessee for assessment year

ITA 402/MUM/2024[2017-18]Status: DisposedITAT Mumbai22 Aug 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Respondent: Mr. Sanjeev Mehta a/w Saurabh
Section 132Section 4

section 43CA of the Act. 6. The Ld. AO has erred in initiating penalty proceedings u/s 274 The Ld. AO has erred in initiating penalty proceedings u/s 274 The Ld. AO has erred in initiating penalty proceedings u/s 274 r.w.s 271AAB(IA) of the Act r.w.s 271AAB(IA) of the Act vide letter dated 30.12.2018. The vide letter dated

M/S. CONCORDE HOUSING CORPORATION PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee in ITA No

ITA 531/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 132Section 153ASection 271(1)(c)

Section 271(1)(c) the Appellant was subjected to the proceedings in the show cause notice, when there are 6 Explanations are provided u/s 271(1)(c) of the Act. 11. The Ld. AO erred in the penalty order by ignoring the jurisprudence laid by various Courts and CBDT Circulars. 12. The Appellant submits that each of the above grounds

M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2044/DEL/2014[2006-07]Status: DisposedITAT Delhi20 Nov 2018AY 2006-07

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

153C following searc- ch income was not disclosed in original return, it was a clear case of concealment of ncome attracting penalty under section 271(1 )(c); in such a case it was not even necessary to invoke Explanation 5 to section 271(1)(c) 5. CIT Vs S J Prasad (2008) 220 CTR 169(KER.) where Hon’ble Kerala

DCIT, FARIDABAD vs. M/S. SPAZE TOWER PVT. LTD., GURGAON

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2558/DEL/2012[2008-09]Status: DisposedITAT Delhi20 Nov 2018AY 2008-09

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

153C following searc- ch income was not disclosed in original return, it was a clear case of concealment of ncome attracting penalty under section 271(1 )(c); in such a case it was not even necessary to invoke Explanation 5 to section 271(1)(c) 5. CIT Vs S J Prasad (2008) 220 CTR 169(KER.) where Hon’ble Kerala

M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2045/DEL/2014[2007-08]Status: DisposedITAT Delhi20 Nov 2018AY 2007-08

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

153C following searc- ch income was not disclosed in original return, it was a clear case of concealment of ncome attracting penalty under section 271(1 )(c); in such a case it was not even necessary to invoke Explanation 5 to section 271(1)(c) 5. CIT Vs S J Prasad (2008) 220 CTR 169(KER.) where Hon’ble Kerala

RAMESH CHAND BANSAL,BEAWAR vs. DCIT, AJMER

In the result, the appeals of the assessee are allowed

ITA 398/JPR/2015[2007-08]Status: DisposedITAT Jaipur19 Jun 2018AY 2007-08
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Smt. Seema Meena, JCIT - DR
Section 132(4)Section 133ASection 139Section 153ASection 271(1)Section 271(1)(c)Section 274

section 274 – seeking to impose penalty u/s 271 (1)(c) – contents of the notice – requirements of. Assessee is a trust and running a school – income of assessee is exempt u/s 10(23C)(iiiad) – Search was conducted in the group case of assessee – notice issued u/s 153C

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)

153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued by him and therefore, the assessment order passed u/s. 147 is bad in law and accordingly, the penalty levied u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate

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)

153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued by him and therefore, the assessment order passed u/s. 147 is bad in law and accordingly, the penalty levied u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate

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)

153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued by him and therefore, the assessment order passed u/s. 147 is bad in law and accordingly, the penalty levied u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate

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)

153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued by him and therefore, the assessment order passed u/s. 147 is bad in law and accordingly, the penalty levied u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate

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)

153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued by him and therefore, the assessment order passed u/s. 147 is bad in law and accordingly, the penalty levied u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate

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)

153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued by him and therefore, the assessment order passed u/s. 147 is bad in law and accordingly, the penalty levied u/s. 271(1)(c) on the basis of an invalid assessment order was null and void.‖ 21. In order to adjudicate

DCIT, C.C.XXVII, KOLKATA, KOLKATA vs. M/S. PRATAP PROPERTIES LTD., KOLKATA

Accordingly, the grounds raised by the revenue for all the assessment years are dismissed

ITA 1386/KOL/2010[2005-06]Status: DisposedITAT Kolkata10 Feb 2016AY 2005-06

Bench: Hon. Sri Mahavir Singh & Hon. Sri M.Balaganesh

For Appellant: Shri Nongothung Jungio, JCIT, ld.Sr.DRFor Respondent: Shri A.K Tibrewal, FCA, ld.AR
Section 132Section 132(4)Section 139(1)Section 153ASection 153CSection 271(1)

153C and u/s 139(1) of the Act as the case may be, and the same has been accepted in the search assessments and regular assessment, no penalty u/s 271(1)(c ) of the Act could be levied ; - the expression ‘to be furnished’ mentioned in Clause 2 of Explanation 5 to Section

ACIT CENT. CIR -7(1) , MUMBAI vs. DR. D.Y.PATIL EDUCATION SOCIETY , MUMBAI

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 2299/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

u/s 153C of the Act, then no penalty is leviable. The Hon’ble High Court held that Explanation 5A to Section 271