sections 210, 211, 234A, 234B, 234C, 234E, 95[234F,] 270A, 271, 271C, 271CA (and 273 or otherwise), general or special orders in respect
some of
the cases herein the Department has levied penalty under Section 271C of the
1961 Act for failure to deduct tax under Section ... accordingly it was held
that no penalty was leviable under Section 271C of the 1961 Act. Against
deletion of penalty under Section 271C , the Department
order made by a Deputy Commissioner imposing a penalty under section [271C. section 271-CA] [ Substituted by Act 21 of 2006, Section 51, for " section
Section 271C in The Income Tax Act, 1961
271C. [ Penalty for failure to deduct tax at source. [ Inserted by Act 4 of 1988, Section
said impugned order dated November 3, 2000, penalty imposed under Section 271C of the Act by the Additional Commissioner of Income-tax, TDS Range ... short deduction of tax at Rs. 27,68,844. Proceedings under Section 271C for short deduction were initiated and penalty amounting
levy of interest under Section 201(1A) and penalty under Section 271C pertaining to asst. yr. 2000-01. Since these appeals in respect ... assessee in this appeal is against the levy of penalty under Section 271C . The facts giving rise to the levy of penalty under Section 271C
relating to assessment year 2009-10 against penalty levied
under section 271C of the Income-tax Act, 1961 (in short ... erred in allowing
the appeal towards the levy of Penalty u/s 271C of the IT Act, 1961.
2) The Learned Commissioner of Income
thereon. Other set of 5 appeals pertain to penalty levied u/s 271C of the
Income Tax Act, 1961.
1.1. Since factual matrix ... initiated penalty proceedings u/s 271C of the Act. In response thereof, vide letter
dated 11.12.2014 the assessee merely requested the Assessing Officer to keep
deduction of tax at source after the insertion of Section. 271C w.e.f. 1st April, 1989. That respect of the matter, however, we will ... short-deduction of tax at source can only be imposed under Section 271C of the Act. While doing so, the Tribunal, articulating its views through
sustenance of levy of penalty at Rs. 14,78,864/- Under Section 271C of the Income-tax Act. The facts concerning this matter are that ... default committed Under Section 201 , also attracted penalty Under Section 271C . A show cause notice was issued to the company to show cause