BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

4 results for “TDS”+ Section 271Bclear

Sorted by relevance

Mumbai72Chennai48Bangalore42Delhi31Karnataka21Indore10Pune9Dehradun8Kolkata7Visakhapatnam6Lucknow6Jaipur5Hyderabad5Panaji5Amritsar4Allahabad4Patna3Rajkot3Ahmedabad2Chandigarh2Nagpur2Raipur1Cochin1SC1Surat1Jabalpur1Telangana1

Key Topics

Section 250(6)8Section 1478Section 1444Section 1514Section 271(1)(b)4Section 139(1)4Cash Deposit4Penalty4Addition to Income4

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD -2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 31/ASR/2023[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

271B i.e. failure to get the accounts audited meaning thereby that the AO has taken into consideration the binding circular no 452 dated 17.03.1986 while making the assessment. Therefore, the only dispute is whether the commission rate applied by the AO @5% is justified taking into consideration the facts and circumstances of the case. (d) That being a Kachha Arhtiya

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 32/ASR/2023[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

271B i.e. failure to get the accounts audited meaning thereby that the AO has taken into consideration the binding circular no 452 dated 17.03.1986 while making the assessment. Therefore, the only dispute is whether the commission rate applied by the AO @5% is justified taking into consideration the facts and circumstances of the case. (d) That being a Kachha Arhtiya

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD- 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 33/ASR/2023[2015-16]Status: DisposedITAT Amritsar30 May 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

271B i.e. failure to get the accounts audited meaning thereby that the AO has taken into consideration the binding circular no 452 dated 17.03.1986 while making the assessment. Therefore, the only dispute is whether the commission rate applied by the AO @5% is justified taking into consideration the facts and circumstances of the case. (d) That being a Kachha Arhtiya

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 34/ASR/2023[2015-16]Status: DisposedITAT Amritsar30 May 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

271B i.e. failure to get the accounts audited meaning thereby that the AO has taken into consideration the binding circular no 452 dated 17.03.1986 while making the assessment. Therefore, the only dispute is whether the commission rate applied by the AO @5% is justified taking into consideration the facts and circumstances of the case. (d) That being a Kachha Arhtiya