Learned CIT(A) was correct in cancelling the penalty u/s 271C
following the decision of Hon'ble ITAT, Jodhpur ... accept the request of the
assessee and levied the penalty u/s 271C of the Act for both the assessment
years under consideration.
3. Being
erred on facts and in law in deleting the
penalty u/s.271C ... referred as AO) for the
reason that the penalty proceedings u/s. 271C were not initiated while
passing the order
Kolkata dated 26.04.2013.
Penalty imposed by ACIT, Range-28, Kolkata u/s 271C of the Income Tax Act,
1961 (hereinafter referred ... deleting the Penalty amount of Rs.18,18,348/-, levied
u/s.271C on the basis of his observation that the assessee had
reasonable cause
recovery of the outstanding demands relating to penalty u/s 271C of the Act
imposed by the income-tax authorities on account of the failure ... four assessment
years are as under :-
Assessment Year Penalty Demand u/s 271C
erred in confirming the penalty
imposed by the assessing officer u/s 271C of
Rs.1,68,588/-
3. In this case, the Assessing Officer ... levied penalty of
Rs.1,68,588/- u/s 271C of the Act, by observing as under:
"Fact of the case is that
deleting penalty imposed by the A.O u/s.271C of the Act. Since all the appeals
are based on identical facts and common ground ... Additional CIT(TDS) Range 1, for initiating penalty proceedings u/s. 271C of
the I.T. Act.Accordingly the ACIT (TDS) initiated penalty proceedings
order passed u/s 250 r. w. s 271C of the Act dated
10/06/2024 dismissing the appeal filed by the Appellant and
confirming ... Additional Commissioner of
Income Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad
in law and void ab initio, since
order passed u/s 250 r. w. s 271C of the Act dated
10/06/2024 dismissing the appeal filed by the Appellant and
confirming ... Additional Commissioner of
Income Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad
in law and void ab initio, since
order passed u/s 250 r. w. s 271C of the Act dated
10/06/2024 dismissing the appeal filed by the Appellant and
confirming ... Additional Commissioner of
Income Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad
in law and void ab initio, since
order passed u/s 250 r. w. s 271C of the Act dated
10/06/2024 dismissing the appeal filed by the Appellant and
confirming ... Additional Commissioner of
Income Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad
in law and void ab initio, since
