Jodhpur,[in brevity 'the AO'] order
passed u/s 271C of the Act.
I.T.A. No.34/Jodh/2020
Assessment Year ... considering the facts
that the authority competent to impose penalty u/s 271C of the
I.T. Act 1961 is Additional/Joint Commissioner of Income
which deserves to be deleted.
(2) That the order passed U/s 271C by ACIT, TDS range, Baroda is
without jurisdiction and therefore the Order ... passed U/s 271C may
please be quashed.
(3) That the Order passed u/s 271C is barred by limitation,
Therefore the penalty imposed
erred in deleting the penalty levied u/s. 271C as
penalty levied is consequential in nature to the order passed ... assessment order submitted that the AO was right
in imposing u/s. 271C of the Income Tax Act 1961, because the
deductor assessee has failed
notice of penalty has been issued for levy
of penalty u/s 271C and the penalty has been levied u/s 271CA .
After listening ... been issued for default of TDS but not TCS.
8. Section 271C reads as under:
"Penalty fo r failure to deduct tax at source
cause notices dated
24.11.2015 and 25.2.2016 for imposition of penalty u/s 271C
read with Section 274(1) of the Act. The Assessee in response ... penalty
to the tune of Rs. 1,93,162/- u/s 271C of the Act for the year
under consideration.
3. The Assessee being aggrieved
Your appellant being aggrieved by the order passed u/s.271C of the
Income Tax Act by Ld. CIT(Appeals)-8, Ahmedabad presents this appeal ... Page 2 of 5
confirmed penalty au/s.271C of the Act. The incorrect and illegal penalty
so levied and confirmed be cancelled
erred in law and has passed the penalty order u/s.271C of the Act imposing
penalty on the appellant amounting ... erred in
confirming the penalty levied by the AO under section 271C of the Act for an amount
of Rs. 22,23,512 only
present case, the
issue involved is levy of penalty u/s 271C of the IT Act. Further, the CIT(A) erred in
holding that ... erred in deleting the penalty u/s 271C by observing that
the said payments were secret payments for conducting entrance tests, making
and printing
case are as follows:
The Assessing Officer had imposed penalty u/s 271C of the
I.T.Act, for the reason that there was delay ... Tribunal cancelled the penalty orders
passed by the Assessing Authority u/s 271C of the I.T.Act and
allowed the appeals of the assessee
order dated 27.02.2017 in the matter of
penalty under section 271C of the Income Tax Act, 1961, for the assessment year
2007-08.
2. Grievances ... circumstances of the case erred in deleting the
penalty u/s. 271C of the I.T. Act.
2. The Ld. CIT(A) in facts
