M/S. New Delhi Television Ltd., New ... vs Dcit, New Delhi on 14 July, 2017
husband and wife, both aggrieved by levy, of penalty Under Section 271A which was partially confirmed by the learned CIT(A) -I, Aurangabad vide orders ... above nomenclature.
2. The AO has levied penalty Under Section 271A of Rs. 1.00 lakh in respect of both the assessees
deleting the penalty of Rs. 1 lakh levied under Section 271A as the assessee failed to maintain books of account as per the provisions ... pertains to deleting the penalty of Rs. 1 lakh levied under Section 271A of the Act for not maintaining books of account
penalty of Rs.25,000/- imposed by the AO
u/s 271A of the Act in the facts and circumstances of the case.
3. Brief ... noting in the assessment proceedings, the AO
initiated penalty proceedings u/s 271A of the Act and fixed a date of
hearing
Hazaribagh, regarding the number of cases in which penalty u/s 271A of the IT Act,
had been imposed during the month of June ... stated that the number of cases in which penalty u/s
271A of the IT Act, had been imposed/amount of penalty, during the month
that the A.O
had, thereafter, vide his order passed u/s.271A of the Act dated 27.07.2015
imposed penalty ... when the
assessee had been subjected to rigors of penalty u/s.271A of the Act, i.e. for
failure on his part to maintain
6867/Del/2017 pertain to levy of
penalty u/s 271A.
18. The brief facts of the case are that a search ... levied penalty of Rs.25,000/- u/s
271A.
20. The ld. CIT (A) confirmed the addition holding that since
the assessee has not maintained
Ajmer arising from the penalty order passed under section 271A
of the IT Act for the assessment year 2015-16. None has appeared on behalf ... assessee has raised the following grounds :-
" 1. That penalty under section 271A confirmed by ld. CIT (A) is bad
in law and facts
penalty of Rs. 25,000 imposed by the AO under Section 271A of the IT Act, 1961 (in short 'the Act'). The facts ... committed the default. Accordingly, the AO initiated the penalty proceedings under Section 271A of the Act. Since no reply was furnished by the assessee
Assessment Year 2011-12 in the matter of confirming penalty u/s 271A and
271B of the I.T. Act, 1961 respectively. The assessee ... Jaipur
ITA No. 262/JP/2019 A.Y. 2011-12 u/s 271A
''in the facts and circumstances of the case