Penalties – Section 271

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
114438	Taxpundit	424Taxpundit65	Swapna Manuel	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		SENTHILKUMAR RAMAMOORTHY	W.P.Nos.349 & 25984 of 2022	05/02/2024	156 271(1)(c) 142(1)	2016-17	Dismissed	1
114418	Taxpundit	424Taxpundit45	DORI WINERY PRIVATE LIMITED	ITO	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA 1145 / MUM / 2024	19/04/2024	271(1)(C) 148 139 (1) 37(1)	2014-15	Allowed	1
114413	Taxpundit	424Taxpundit40	Kaushik Pravinchandra Gohel	The Jurisdictional Assessing Officer	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SIDDHARTHA NAUTIYAL	I.T.A. Nos. 690 to 694/Ahd/2023	17/04/2024	69A 115BBE 147 148 144 271(1)(b)	2015-16 2017-18	Partly	1
114412	Taxpundit	424Taxpundit39	SUNSHINE CAPITAL LIMITED	DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE-9(1)DELHI & ORS	Delhi High Court	High Court	Delhi		ASHWANT VARMA & PURUSHAINDRA KUMAR KAURAV	W.P.(C) 7015/2022	16/04/2024	143(3) 271(1)(c) 153(3) 92-CA	2008-09	Allowed	1
114398	Taxpundit	424Taxpundit25	AKAR LAMINATORS LIMITED	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA No. 600/Ahd/2023	10/04/2024	143(3) 144 271[1][C] 32(1)(iia) 274	2001-02	Allowed	1
114393	Taxpundit	424Taxpundit20	Jayshreeben B Thakrar	ITO	Rajkot Tribunal	ITAT		Rajkot	WASEEM AHMED & MADHUMITA ROY	I.T.A. Nos.108&415/Rjt/2017	08/04/2024	143(3) 57 271(1)(c)	2014-15	Dismissed	1
114390	Taxpundit	424Taxpundit17	Mega Polymers	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH & ARJUN LAL SAINI	ITA 106 / SRT / 2024	08/04/2024	66 44 254(1) 271(1)(c)	2015-16	Allowed	1
114385	Taxpundit	424Taxpundit12	THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1	OJJUS MEDICARE PVT LTD	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR KAURAV	ITA 52/2024	03/04/2024	153C 142(1) 144 271(1)(c) 143(3)	1998-99	Directions issued	1
114348	Taxpundit	324Taxpundit50	Jaina Marketing & Associates	DCIT	Delhi Tribunal	ITAT		Delhi	M. BALAGANESH & YOGESH KUMAR U S	ITA 224 / DEL / 2023	20/03/2024	271A 153A 143(3) 270A(9) 115BBE	2017-18	Allowed	1
114311	Taxpundit	324Taxpundit13	SHYAM SUNDER JINDAL	ASSISTANT COMMISSIONER OF INCOME TAX....	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 612/2017	13/12/2023	153A 132 271(l)(b)	2006-07	Set Aside	1
114291	Taxpundit	224Taxpundit169	Sree Metaliks Ltd Keonjhar	ITO Ward TDS Rourkela and Anr	Orissa High Court	High Court	Orissa		S.K. PANIGRAHI & G. SATAPATHY	W.P.(C) No.18595 of 202	24/11/2023	271C 7 201 14(1)(d)	2016-17	Allowed	1
114272	Taxpundit	224Taxpundit150	JUBILANT FOODWORKS LIMITED	NATIONAL FACELESS ASSESSMENT CENTRE DELHI (EARLIER NATIONAL E-ASSESSMENT CENTRE DELHI)	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 5383/2021	10/11/2023	270A 271AA 144C(1) 144B	2017-18	Directions issued	1
114239	Taxpundit	224Taxpundit117	THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3	STANDARD CHARTERED GRINDLAYS PTY LTD (FORMERELY ANZ GRINDLAYS BANK)	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 567/2023	09/10/2023	271(1)(c) 115(3) 36(1)(viia) 115(3)	1997-98	Dismissed	1
114235	Taxpundit	224Taxpundit113	RISHI GANGA POWER CORPORATION LTD.	ASSISTANT COMMISSIONER OF INCOME TAX	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 3167/2020	31/10/2023	142(1) 272A(1)(d) 143(3) 271AAC	2017-18	Allowed	1
114230	Taxpundit	224Taxpundit108	PR COMMISSIONER OF INCOME TAX - 6	MODI RUBBER LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 258/2019	06/10/2023	271(1)(c) 142(1) 143(2)	2003-04	Dismissed	1
114186	Taxpundit	224Taxpundit64	PURI CONSTRUCTIONS PRIVATE LIMITED	ADDITIONAL COMMISSIONER OF INCOME TAX & ORS	Delhi High Court	High Court	Delhi		YASHWANT VARMA & PURUSHAINDRA KUMAR KAURAV	W.P.(C) 9483/2019 & CM APPL 39041/2019	13/02/2024	194C 271C 4(1) 201(1)		Allowed	1
114174	Taxpundit	224Taxpundit52	Pragati Pre Fab India Pvt. Ltd.	Principal Commissioner of Income Tax,	BOMBAY High Court	High Court	BOMBAY		K. R. SHRIRAM & N. K. GOKHALE	WRIT PETITION NO.1558 OF 2022	12/09/2023	276C(2) 9(a)(ii) 147 144 156 271(1)(c)	2010-11 2011-12	Allowed	1
114154	Taxpundit	224Taxpundit32	Manphool Singh	ITO	Jaipur Tribunal	ITAT		Jaipur	SANDEEP GOSAIN & RATHOD KAMLESH JAYANTBHAI	ITA No. 748/JPR/2023	07/02/2024	271B 44AB 143(2)	2014-15	Allowed	1
114123	Taxpundit	224Taxpundit1	V City Builders and Developers LLP	ITO	Mumbai Tribunal	ITAT		Mumbai	PAVAN KUMAR GADALE & GAGAN GOYAL	ITA 3289 / MUM / 2023	01/02/2024	143(3) 148 271(1)(c)	2012-13	Allowed	1
114118	Taxpundit	124Taxpundit104	DCIT	Reliance Infrastructure Ltd	Mumbai Tribunal	ITAT		Mumbai	NARENDER KUMA & S RIFAUR RAHMAN	I.T.A. No.1147/Mum/2023, I.T.A. No.1148/Mum/2023, I.T.A. No.1149/Mum/2023	24/01/2024	250 115JB 143(3) 271(1)(c)	2011-12 2012-13 2015-16	Dismissed	1
114083	Taxpundit	124Taxpundit69	Schaeffler India Limited	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & SIDDHARTHA NAUTIYAL	I.T.A. Nos. 133 to 137/Ahd/2023	12/01/2024	90(2) 115-O 37 271(1)(c)	2010-11 2014-15	Partly	1
114065	Taxpundit	124Taxpundit51	COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD	C. SWAPNA	Supreme Court	Supreme Court			B.V. NAGARATHNA & UJJAL BHUYAN	CIVIL APPEAL NO.4390 OF 2016	03/08/2023	260A 271D	2007-08	Disposed	1
114044	Taxpundit	124Taxpundit30	Child Development Project Officer	ITO	Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & LAXMI PRASAD SAHU	ITA 882 / BANG / 2023	09/01/2024	234(E) 271H	2014-15 2016-17	Allowed	1
114027	Taxpundit	124Taxpundit13	Agni Estates and Foundations Private Limited	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		ANITA SUMANTH	W.P.No.1498 of 2022	19/09/2023	271(1)(c) 156 153A 153B 132	2011-12	Allowed	1
114004	Taxpundit	1223Taxpundit57	TUF METALLURGICAL PVT LTD	THE UNION OF INDIA & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 10528/2022	12/12/2023	156 271AAC(1) 31(1) 143(3) 274	2017-18	Allowed	1
113994	Taxpundit	1223Taxpundit47	Adobe Systems Software Ireland Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & KUL BHARAT	ITA 804 / DEL / 2023	22/12/2023	234A 271(1)(c) 44BB 143(1) 139(9)	2016-17	Partly	1
113990	Taxpundit	1223Taxpundit43	PR. COMMISSIONER OF INCOME TAX (CENTRAL -II)DELHI	THAPAR HOMES LIMITED	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 19/2021	11/09/2023	271E 275(1)(c) 274	2008-09	Dismissed	1
113978	Taxpundit	1223Taxpundit31	Shivalik Educational & Placement Services Pvt Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	M. BALAGANESH & YOGESH KUMAR U.S	ITA No.3207/De l/2019	21/12/2023	69C 271(1)(c) 142(1) 143(2) 144A	2015-16	Allowed	1
113959	Taxpundit	1223Taxpundit12	Cameron(Singapore) Pte Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	G. S. PANNU & CHALLA NAGENDRA PRASAD	ITA 9110 / DEL / 2019	11/12/2023	143(3) 144C(5) 9(1)(vii) 234B 271(1)(c)	2016-17	Partly	1
113957	Taxpundit	1223Taxpundit10	PRINCIPAL COMMISSIONER OF INCOME TAX -CENTRAL -1	OXYGEN BUSINESS PARK PVT. LTD (FORMERLY KNOWN AS ACHVIS SOFTECH PVT. LTD.)	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 680/2023	08/12/2023	132 153A 260A 143(1) 271(1)(c)		Dismissed	1
113953	Taxpundit	1223Taxpundit6	Subhashbhai Premaji Bhati	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SIDDHARTHA NAUTIYAL	ITA 1870 / AHD / 2017	06/12/2023	69 251 271	2009-10	Allowed	1
113942	Taxpundit	1123Taxpundit33	Pradip S Birewar	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & T.R. Senthil Kumar	ITA 218 / AHD / 2023	24/11/2023	271(1)(c) 292C 139(5) 148	2013-14	Dismissed	1
113940	Taxpundit	1123Taxpundit31	Sandeep Kaur Gill	ITO	Raipur Tribunal	ITAT		Raipur	RAVISH SOOD & ARUN KHODPIA	TA 267 / RPR / 2022	24/11/2023	271(1)(c) 147	2014-15	Dismissed	1
113930	Taxpundit	1123Taxpundit21	GOLDEN STAR DESIGNER P LTD	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & T.R. Senthil Kumar	ITA No. 1149/Ahd/2019	17/11/2023	271(1)(c) 133A 274 139(5)	2015-16	Partly	1
113883	Taxpundit	1023Taxpundit13	Amritlaxmi Commercial Pvt Ltd	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Rajesh Kumar	ITA 698 / KOL / 2023	13/10/2023	131 142(1) 271(1)(b) 274 254	2012-13	Dismissed	1
113863	Taxpundit	923Taxpundit50	Nilon's Enterprises	JCIT	Pune Tribunal	ITAT		Pune	R.S. SYAL & I S.S. VISWANETHRA RAVI	ITA No.640/PUN/2022	26/09/2023	269SS 271D	2016-17	Allowed	1
113847	Taxpundit	923Taxpundit34	Lalit Johari	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Suchitra Kamble	ITA No. 493/Ahd/2023	15/09/2023	153A 143(3) 271AAB 158BFA(2) 132	2014-15	Partly	1
113824	Taxpundit	923Taxpundit11	PR COMMISSIONER OF INCOME TAX -CENTRAL-1	SURYA AGROTECH INFRASTRUCTURE LIMITED	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 927/2019	06/09/2023	260A 132(4) 271(1)(c) 68	2013-14 2014-15	Dismissed	1
113821	Taxpundit	923Taxpundit8	APHV INDIA INVESTCO PRIVATE LIMITED	ASSISTANT COMMISSIONER OF INCOME TAX	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 14224/2022 & CM APPL. 43451/2022	06/09/2023	271(1)(c) 148 142(1)	2015-16 2016-17	Allowed	1
113772	Taxpundit	823Taxpundit95	Srinivasa Reddy	Joint Commissioner of lncome Tax	TELANGANA High Court	High Court	TELANGANA		UJJAL BHUYAN & C.V. BHASKAR REDDY	WRIT PETITION NO: 44285 OF 2022	26/12/2022	271D 151 156 27lD	2016-17	Allowed	1
113761	Taxpundit	823Taxpundit84	Sandeep Chopra son of late Bhim Sain Chopra alias Bhim Sen Chopra	Principal Commissioner of Income Tax	JHARKHAND High Court	High Court	JHARKHAND		Deepak Roshan	W.P.(T) No. 2972 of 2022	09/02/2023	147 143 (2) 142(1) 148 271(1)(c)	2015-16	Allowed	1
113739	Taxpundit	823Taxpundit62	Lok Developers	Deputy Commissioner of Income tax Circle	BOMBAY High Court	High Court	BOMBAY		DHIRAJ SINGH THAKUR & KAMAL KHATA	WRIT PETITION NO. 1983 OF 2022	15/02/2023	144B 271(1)(c) 156 148 282	2015-16 2016-17 2017-18	Allowed	1
113734	Taxpundit	823Taxpundit57	KEB Hana Bank	JCIT	Chennai Tribunal	ITAT		Chennai	V. Durga Rao & Manjunatha G	I.T.A. Nos.440, 441 & 442/Chny/2023	10/08/2023	271FAA 285BA	2018-19 2019-20 2020-21	Allowed	1
113726	Taxpundit	823Taxpundit49	Vatika Hotels Pvt Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	CHALLA NAGENDRA PRASAD	ITA 1763 / DEL / 2023	11/08/2023	271(1)(c) 274	2008-09	Allowed	1
113725	Taxpundit	823Taxpundit48	Karmick Solutions Private Limited	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Girish Agrawal	I.T.A. No. 641/KOL/2023	09/08/2023	249 253 274 271(1)(c)	2011-12	Allowed	1
113720	Taxpundit	823Taxpundit43	PR COMMISSIONER OF INCOME TAX -CENTRAL -1	VALLEY IRON & STEEL CO LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 913/2019	18/07/2023	271(1)(c) 43B 142(1) 143(2)	2014-15	Dismissed	1
113697	Taxpundit	823Taxpundit20	Saraswati Gupta	ITO	Kolkata Tribunal	ITAT		Kolkata	Manish Borad & Sonjoy Sarma	ITA 86 / KOL / 2023 , ITA Nos 88 , 89/KOL/2023	04/08/2023	143(3) 271A 44AB 147 148	2011-12 2012-13	Dismissed	1
113678	Taxpundit	823Taxpundit1	Amazon Web Services, Inc.	ACIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & ASTHA CHANDRA	ITA 522 / DEL / 2023	01/08/2023	147 144C 151 201 234A 271(1)(c)	2014-15 2016-17	Allowed	1
113676	Taxpundit	723Taxpundit181	Gujarat Urja Nigam Ltd	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA Nos: 281 & 282/Ahd/2018	31/07/2023	143(3) 14A 115JB 271(1)(c) 234B	2013-14 2014-15	Allowed	1
113644	Taxpundit	723Taxpundit149	Dehradun Chartered Accountants Society	The Union of India	UTTARAKHAND High Court	High Court	UTTARAKHAND		RAGHVENDRA SINGH CHAUHAN & MANOJ KUMAR TIWARI	WRIT PETITION (PIL) NO. 09 OF 2021	15/01/2021	271B	2021-21	Directions issued	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring