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
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
stop here and went on to initiate penalties under section 271C and under section 221(1) also. We find that penalties under both these sections ... rule 30 of the Income Tax Rules, 1962", and under section 271C because, in considered opinion of the Deputy Commissioner, "it appears that
deleting the penalty imposed by the assessing officer
under section 271C of the Income Tax Act, 1961, on the
ground that the penalty order dated ... issued a common show cause notice for imposition of penalty under
section 271C of the said act. The relevant portion of the said show
cause
subject to payment of
interest and penalties under Sections 201(1A) and 271C of the IT
Act.
10. The relevant Assessment Year ... proceedings were directed to be initiated against all
the Assessees under Section 271C of the IT Act. The Assessees
proceeded to file their respective appeals
said impugned order dated 3-11-2000, penalty imposed under section 271C of the Act by Additional Commissioner, TDS Range 28 (hereinafter referred ... short-deduction of tax at Rs. 27,68,844. Proceedings under section 271C for short-deduction were initiated and penalty amounting
appeals relating to orders under Sections 201(1) , 201(1A) and 271C relating to the assessment years 1992-93 to 1996-97.
2. The respondent ... paid. Five orders were also passed by the assessing officer under Section 271C of the Act levying penalty in a sum equal to the amount
order of the
C.I.T. (Appeals) confirming penalty levied under Section 271C of the
Income Tax Act (hereinafter called ... payment of tax deducted at
source. Therefore, penalty was proposed under Section 271C for the
non-payment of recovered tax. Even though assessee raised objection
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confirming the levy of interest/penalty under
Section 271C of the Income Tax Act, 1961
(hereinafter referred ... issued a show cause notice proposing to levy
penalty under Section 271C of the amount
equal to TDS. That the assessee replied to the
Page
years 1989-90 to 1994-95 confirming the penalties levied under section 271C of the Income Tax Act, 1961. Since the facts are common, these ... erred in confirming the penalty levied by the Deputy Commissioner under section 271C of the Income Tax Act for the alleged default of non-deduction
