Mumbai in relation to penalty proceedings under Section 271C for the
assessment year 2000-2001, 20001-2002 & 2002-2003. Since the
common issues ... erred in deleting the penalty u/s. 271C
for non deduction of tax at source.
2. On the facts and in the circumstances
Mumbai in relation to penalty proceedings under Section 271C for the
assessment year 2000-2001, 20001-2002 & 2002-2003. Since the
common issues ... erred in deleting the penalty u/s. 271C
for non deduction of tax at source.
2. On the facts and in the circumstances
Mumbai in relation to penalty proceedings under Section 271C for the
assessment year 2000-2001, 20001-2002 & 2002-2003. Since the
common issues ... erred in deleting the penalty u/s. 271C
for non deduction of tax at source.
2. On the facts and in the circumstances
that the learned Assessing
Officer erred in passing an order under section 271C of the
IT Act, 1961 (ITA) for assessment year ... Assessing Officer erred in concluding that
the penal provisions of Sec.271C of the !TA could be
imposed against the Appellant.
6. The Assessinq Officer
cancelling
part of the penalties levied by the assessing officer under S.271C of
the Income-tax Act, 1961. Since common issues are involved, both ... directing the A.O.
to recompute the penalty u/s. 271C of the I.T. Act in
2 ITA No.1188/Hyd/2007
4045/Del/2009 [U/s 271C]:
That the learned Commissioner (Appeals) erred on facts and in
law in confirming the penalty amounting ... appellant by the Addl. Commissioner of Income
Tax under section 271C of the I.T. Act, 1961.
2
2. ITA no. 4044
imposing penalty of
Rs.17,23,630/- u/s 271C of the Income Tax Act.
3. On the facts and circumstances of the case ... Addl.
Commissioner of Income Tax (TDS), Chandigarh initiated penalty proceedings
under section 271C of the Act and levied penalty equal to the amount
erred in levying penalty of Rs. 48,600/- under section 271C of the Act.
ii. On the facts ... confirming penalty
order passed by the Ld. AO imposing penalty under section 271C of the
Act.
iii. On the facts
brevity the 'Ld. AO') order passed under section 271C of the Act date of
orders 23.01.2020.
2. When the appeal was called ... right
in deleting the penalty u/s.271C of the I.T. Act, 1961 for non-deduction of tax at source even
though the assessee
allowing relief to the assessee
against penalty imposed under section 271C amounting to Rs.
2,67,763/- being equivalent to the amount ... 2018 referred the case for initiation of
proceedings u/s 271C for the AY 2011-12. In response to the show cause notice the
assessee
