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
113283	Taxpundit	523Taxpundit144	Mohammad Daud	ITO	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 1691 / DEL / 2022	22/05/2023	44AB 271B 139(1) 142(1) 144	2017-18	Allowed	1
113279	Taxpundit	523Taxpundit140	ACIT	Godaddy com LLC USA	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & ASTHA CHANDRA	ITA 9405 / DEL / 2019	26/05/2023	271(1)(c) 144C(13) 9(1)(vi) 274	2013-14 2014-15	Dismissed	1
113264	Taxpundit	523Taxpundit125	DHARAMRAJ	INCOME TAX OFFICER	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 9227/2021	17/01/2022	148 142(1) 271(1) (b) 221(1)		Set Aside	1
113251	Taxpundit	523Taxpundit112	Shavva Sudheer Reddy	ACIT	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA 402 / Hyd / 2022	22/05/2023	271(1)(c) 143(3) 69B 131 132	2015-16	Dismissed	1
113209	Taxpundit	523Taxpundit70	S.Manoharan	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & V.BHAVANI SUBBAROYAN	T.C.A.Nos.403 to 408 of 2015	22/12/2022	260A 271(1)(c) 143(3) 153(A)	2002-03	Directions issued	1
113200	Taxpundit	523Taxpundit61	Taj Exim International Limited	DCIT	Mumbai Tribunal	ITAT		Mumbai	G.S. PANNU & SANDEEP SINGH KARHAIL	ITA no.6356/Mum./2012	11/05/2023	271(1)(c) 250 254(1)	2006-07	Allowed	1
113171	Taxpundit	523Taxpundit32	PR. COMMISSIONER OF INCOME TAX -6.....	NATIONAL TEXTILES CORPORATION LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 962/2018	22/03/2023	143(3) 32(1)(ii) 271(1)(C)	2009-10	Dismissed	1
113165	Taxpundit	523Taxpundit26	ACIT	Varun Beverages Ltd	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & B.R.R. KUMAR	ITA No. 403 /Del/2016	08/05/2023	271AAA 132(4) 153A 14A	2012-13	Dismissed	1
113159	Taxpundit	523Taxpundit20	DIVA EXPORTS PVT LTD	DCIT	Mumbai Tribunal	ITAT		Mumbai	AMIT SHUKLA & PADMAVATHY S	ITA 3218 / MUM / 2022	08/05/2023	271(1) (c) 143(1) 36(1)(iii) 37(1)	2014-15	Allowed	1
113149	Taxpundit	523Taxpundit10	Varadarajan Narayan Aiya	ITO	Bangalore Tribunal	ITAT		Bangalore	George George & Laxmi Prasad Sahu	ITA 91 / BANG / 2023	02/05/2023	269SS 271D 148 153C	2017-18	Partly	1
113133	Taxpundit	423Taxpundit358	Ramco Cements Ltd	National Faceless Assessment Centre	MADRAS High Court	High Court	MADRAS		M.SUNDAR	W.P(MD)No.1631 of 2022	03/02/2022	271 (1)(c) 143(3) 144B	2016-17	Directions issued	1
113126	Taxpundit	423Taxpundit351	Alliance Broadcasting Private Limited	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		MOHAMMED SHAFFIQ	W.P.(MD).Nos.12212, 12213, 12214, 12215 and 12216 of 2021	24/02/2023	153C 127 144 271(1)(b) 142 (1)	2013-14 2014-15 2016-15 2017-18	Dismissed	1
113098	Taxpundit	423Taxpundit323	Commissioner of Income Tax Jaipur	Prakash Chand Lunia (D)Thr Lrs & Anr	Supreme Court	Supreme Court			M.M. SUNDRESH	CIVIL APPEAL NOS.7689-90 OF 2022	24/04/2023	69A 110 112 271(i)(c) 115BBE		Set Aside	1
113097	Taxpundit	423Taxpundit322	SURESH HENRY THOMAS	ITO	Mumbai Tribunal	ITAT		Mumbai	KULDIP SINGH & GAGAN GOYAL	ITA 384 / MUM / 2021	18/04/2023	271(1)(c) 143(3) 274	2008-09 2011-12	Allowed	1
113061	Taxpundit	423Taxpundit286	SUJAN BUILDERS PRIVATE LIMITED	ITO, WARD 24(1), DELHI	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 11872/2022 and CM APPL. Nos. 35472-73/2022	29/08/2022	271D 5(2) 148A(d)	2017-18	Directions issued	1
113050	Taxpundit	423Taxpundit275	Tinku Kumar Mittal	ITO	Jaipur Tribunal	ITAT		Jaipur	SANDEEP GOSAIN	ITA No. 230/JP/2022	20/04/2023	271(1)(c) 274	2014-15	Allowed	1
113021	Taxpundit	423Taxpundit246	S R Cold Storage	The Union Of India And 3 Others	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Jayant Banerji	WRIT TAX No. - 723 of 2022	11/08/2022	151 147 148 144B 271AAC(1)		Allowed	1
112986	Taxpundit	423Taxpundit211	Commissioner of Income Tax	SSL-TTK Ltd	MADRAS	High Court	MADRAS		T.S.SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	T.C.A.No.776 of 2014	05/08/2022	260A 143(2) 271G 92CA	2006-07	Dismissed	1
112953	Taxpundit	423Taxpundit178	RAJINDER KUMAR	STATE & ANR	Delhi High Court	High Court	DELHI		SURESH KUMAR KAIT	CRL.M.C. 462/2017 & CRL.M.A. 2055/2017	16/12/2022	276C (1) 276D 277 153-A 271(1) (b) 274d 245(2)	2006-07	Dismissed	1
112918	Taxpundit	423Taxpundit143	DEV SHARDA DEVELOPERS P LTD	ITO	Mumbai Tribunal	ITAT		Mumbai	OM PRAKASH KANT & SANDEEP SINGH KARHAIL	ITA no.4727/Mum./2011	10/04/2023	69C 142(1) 143(2) 250 271(1)(c)	2007-08	Partly	1
112917	Taxpundit	423Taxpundit142	Mansarovar Commercial Pvt Ltd	Commissioner of Income Tax, Delhi	Supreme Court	Supreme Court			M.R.SHAH	CIVIL APPEAL NO. 5769 OF 2022	10/04/2023	6(3) 132(5) 148 271(1)(a) 2(35)(a) 147 142(1) 143(2)	1987-88 1988-89 1989-90	Dismissed	1
112916	Taxpundit	423Taxpundit141	US Technologies International Pvt Ltd	Commissioner of Income Tax	Supreme Court	Supreme Court			M.R.SHAH	Civil Appeal No. 7934 of 2011	10/04/2023	271C 201(1A) 276B	2003?04	Allowed	1
112910	Taxpundit	423Taxpundit135	PRINCIPAL COMMISSIONER OF INCOME TAX-7	RISHIKESH BUILDCON PVT. LTD	DELHI High Court	High Court	DELHI		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 577/2018	17/11/2022	275(1)(c) 271D 271D	2006-07	Dismissed	1
112883	Taxpundit	423Taxpundit108	Manojkumar Manubhai Pate	ITO	Kolkata Tribunal	ITAT		Kolkata	WASEEM AHMED	ITA 64 / AHD / 2020	06/04/2022	44AB 68 271B 43(3)	2009-10 2010-11	Partly	1
112880	Taxpundit	423Taxpundit105	GPL-RKTCPL JV	NATIONAL FACELESS ASSESSMENT CENTRE DELHI (EARLIER NATIONAL E-ASSESSMENT CENTRE DELHI)	DELHI High Court	High Court	DELHI		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 5546/2021 & CM APPL. 17180/2021	17/11/2022	271AAC (1) & 144B 144B(i)	2018-19	Allowed	1
112871	Taxpundit	423Taxpundit96	ELLATHKANDI KHALEEL AHAMMAD	The UNION OF INDIA	KERALA High Court	High Court	KERALA		N.NAGARESH	WP(C) NO. 13513 OF 2022	04/07/2022	271C 147 143(2) 148	2013-14	Set Aside	1
112860	Taxpundit	423Taxpundit85	SHREE AMBA INDUSTRIES	NATIONAL FACELESS ASSESSMENT CENTRE DELHI & ANR	DELHI High Court	High Court	DELHI		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 17476/2022	21/12/2022	143(3) 144B 270A 271AAC(1)	2011-12 2014-15 2019-20 2020-21	Set Aside	1
112822	Taxpundit	423Taxpundit47	PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA	JAYASHREE JAYAKAR MOHANKA	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	ITAT/168/2022 IA No.: GA/1/2022, GA/2/2022	31/10/2022	260A 274 271(1)(c)		Dismissed	1
112817	Taxpundit	423Taxpundit42	VIDHI GARMENTS PVT LTD	CENTRAL BOARD OF DIRECT TAXES & ANR	DELHI High Court	High Court	DELHI		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 17050/2022	15/12/2022	271(1)(c) 119(2)(b)	2006-07	Set Aside	1
112756	Taxpundit	323Taxpundit297	Gujarat Maritime Board	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & Siddhartha Nautiyal	ITA No. 300/Ahd/2019 & 88/Ahd/2020	29/03/2023	11(4) 12(A) 13(8) 271(1)(c)	2015-16 2016-17	Partly	1
112751	Taxpundit	323Taxpundit292	S.M.J.Housing	Assistant Commissioner of Income-Tax	MADRAS High Court	High Court	MADRAS		C.V.KARTHIKEYAN	Crl.O.P.No.20998 of 2016	21/10/2021	482 276C(1) 276C(2) 276CC 271(1)(C)	2005-06	Allowed	1
112747	Taxpundit	323Taxpundit288	R Vasudevan	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		N. SATHISH KUMAR	Crl.O.P.No.14461 of 2022	16/08/2022	482 276C(1) 271[1][c]	2012-13	Allowed	1
112739	Taxpundit	323Taxpundit280	A2Z Maintenance & Engineering Services Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	PRADIP KUMAR KEDIA & ANUBHAV SHARMA	ITA 2631 / DEL / 2018	28/03/2023	132(4) 153A 271(1)(c)	2008-09	Allowed	1
112731	Taxpundit	323Taxpundit272	SRIPATHI SUBBARAYA MANOHARA L/H LATE SRIPATHI SUBBARAYA GUPTA	PRINCIPAL COMMISSONER OF INCOME TAX 22, N.DELHI & ANR	DELHI High Court	High Court	DELHI		MANMOHAN & NAVIN CHAWLA	W.P.(C) 2678/2020 & CM 9286/2020	14/07/2021	271(1)(c) 274 271F 144 147	2012-13	Allowed	1
112697	Taxpundit	323Taxpundit238	Ojas Tarmake Pvt Ltd	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & SIDDHARTHA NAUTIYAL	ITA 95 / AHD / 2018	24/03/2022	41(1) 68 234A 271(1)(c)	2013-14	Partly	1
112545	Taxpundit	323Taxpundit86	AB Sciex Pte Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	B. R. R. Kumar & Yogesh Kumar US	ITA 410 / DEL / 2023	17/03/2023	144C(13) 147 234A 271(1)(c)		Allowed	1
112530	Taxpundit	323Taxpundit71	HINDUSTAN GOLD REFINERS & MINT PRIVATE LTD	NATIONAL FACELESS ASSESSMENT CENTRE, & ANR.	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 255/2023	10/01/2023	144B 270A to 271AAC 143(3) 142(1)	2021-22	Set Aside	1
112524	Taxpundit	323Taxpundit65	Sonia Verma	ITO	Chandigarh Tribunal	ITAT		Chandigarh	DIVA SINGH	ITA No. 565/CHD/2022	02/03/2023	269SS 271D 273B	2017-18	Allowed	1
112492	Taxpundit	323Taxpundit33	CLIX CAPITAL SERVICES PRIVATE LIMITED (FORMERLY KNOWN AS GE MONEY FINANCIALSERVICES PRIVATE LTD)	JOINT COMMISSIONER OF INCOME TAX, RANGE- 74	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	W.P.(C) 7326/2018	16/02/2023	271C 143(3) 274	2007-08 2008-09	Allowed	1
112485	Taxpundit	323Taxpundit26	ABBOTT INDIA LIMITED	ACIT	BOMBAY High Court	High Court	BOMBAY		KAMAL KHATA & DHIRAJ SINGH THAKUR	WRIT PETITION NO.685 OF 2016	10/02/2023	143(2) 143(3) 271(1) 148	2008-09	Allowed	1
112480	Taxpundit	323Taxpundit21	DCIT	Havells India Ltd	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & YOGESH KUMAR US	ITA.No.806/Del./2022	14/03/2023	115JB 271(1)(c) 143(3)	2012-13	Dismissed	1
112452	Taxpundit	223Taxpundit104	Manju Saran	ITO	Jaipur Tribunal	ITAT		Jaipur	SANDEEP GOSAIN & RATHOD KAMLESH JAYANTBHAI	ITA 423 / JPR / 2022	20/02/2023	271B 273B	2017-18	Allowed	1
112414	Taxpundit	223Taxpundit66	Manju Saran	ITO	Jaipur Tribunal	ITAT		Jaipur	SANDEEP GOSAIN & RATHOD KAMLESH JAYANTBHAI	ITA 423 / JPR / 2022	20/02/2023	271B 273B	2017-18	Allowed	1
112408	Taxpundit	223Taxpundit60	Dakshin Gujarat Vij Co Ltd	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA 553 / AHD / 2020	17/02/2023	143(3) 234B 271(1)(c) 43(1)	2013-14	Partly	1
112396	Taxpundit	223Taxpundit48	Dellip Vijaykumar Kotecha	DCIT	Pune Tribunal	ITAT		Pune	R.S. SYAL & PARTHA SARATHI CHAUDHURY	ITA 40 / PUN / 2020	16/02/2023	139(1) 271(1)(c) 274 142(1) 143(2)	2011-12	Dismissed	1
112392	Taxpundit	223Taxpundit44	Neo Structo Construction Ltd	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & Siddhartha Nautiyal	ITA 1155 / AHD / 2013	15/02/2023	40A(3) 37 271(1)(c)	2009-10	Partly	1
112383	Taxpundit	223Taxpundit35	DCIT	Gujarat Power Corporation Ltd	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & T.R. Senthil Kumar	ITA 61 / AHD / 2020	10/02/2023	143(3) 271(1)(c) 35D	2005-06	Dismissed	1
112366	Taxpundit	223Taxpundit18	ITO	Raviraj Pashankar Developers	Pune Tribunal	ITAT		Pune	SATBEER SINGH GODARA & DIPAK P RIPOTE	ITA.No.836/PUN./2022	06/02/2023	271(1)(c) 153A 43CB	2016-17	Dismissed	1
112320	Taxpundit	123Taxpundit65	ITO	Delhi Police	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & CHANDRA MOHAN GARG	ITA 8063 / DEL / 2019	20/01/2023	271C 274 194C 251	2011-12	Dismissed	1
112314	Taxpundit	123Taxpundit59	ACIT	Hi Quality Food & Beverages Pvt Ltd	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 9254 / DEL / 2019	18/01/2023	68 133(6) 269SS 271D	2016-17	Allowed	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring