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
case in holding that penalty of Rs.83,10,083/- u/s. 271C
cannot be sustained merely on the ground of default without
considering ... Year 2013-14 and have thus
defaulted the legal provisions of Section 271C of the Income-tax Act.
4. Shaw cause notice were issued
Fuji Bank Limited 121 Taxman 25 in
which the penalty under Section 271C had been deleted in similar
circumstances, there was no legal infirmity ... some
of the cases herein the Department has levied penalty under Section
271C of the 1961 Act for failure to deduct tax under Section
upheld the imposing
penalty of Rs.4,53,400/- U/s.271C r.w.s. 201(1) of the Act.
3. The learned ... NFAC has erred in upheld in the imposition
of penalty u/s.271C even though no order u/s.201 (1) has been passed
following grounds of appeal:
"1. Impugned order passed U/s 250/271C is bad in law and on facts
being against the principal ... Jaipur National University Vs Addl.CIT(TDS)
2. Order passed u/s 271C by the ld. Addl.CIT(TDS) is barred by
limitation and liable
Levying penalty amounting to Rs. 67,69,046/-u/s 271C of Incomc Act,
1961 for AY 2009-10.
2 ITA No.3776/M/2017 ... Income-tax Officer (TDS)-1(3), Mumbai had initiated proceedings u/s. 271C
of the Act. However, penalty u/s. 271C
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
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
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
assessment year 2007-08 against the order of penalty imposed u/s.
271C of the Income Tax Act, 1961 (hereinafter referred ... thus, the AO issued a notice dt. 09-02-2012 u/s. 271C of
the Act for default in making TDS, and during such proceedings
