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32 results for “condonation of delay”+ Section 271(1)clear

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Key Topics

Section 1027Section 271(1)(b)27Penalty23Section 14721Condonation of Delay19Section 153A18Section 25017Section 271(1)(c)17Section 263

ESTATE OF SH. JAGIR SINGH BHULLAR,AMRITSAR. vs. THE INCOME TAX OFFICER, TARN TARAN

In the result, the appeals of the assessee is partly allowed

ITA 306/ASR/2014[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

For Appellant: Sh. Padam Bahl, CAFor Respondent: Sh. Charan Dass , DR
Section 143(3)Section 147Section 168Section 263Section 271(1)

section 271(1) (c ),respectively, of the Income Tax Act, 1961 (in short the ‘Act’). 2. Since these two appeals relate to the same assessee and same assessment year, therefore these have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. ITA Nos.306/ASR/2014 & 591/ASR/2015 Assessment Year: 2007-08 Estate

Showing 1–20 of 32 · Page 1 of 2

17
Section 143(3)14
Addition to Income12
Limitation/Time-bar9

THE INCOME TAX OFFICER, TARN TARAN vs. ESTATE OF LATE SH. JAGIR SINGH BHULLAR, TARN TARAN

In the result, the appeals of the assessee is partly allowed

ITA 591/ASR/2015[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Shri N.K. Choudhry, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.306/Asr/2014 & 591/Asr/2015 ("नधा"रणवष" / Assessment Year: 2007-08) Estate Of Sh. Jagir Singh Bhullar Vs. Income Tax Officer, Through S. Jasbir—Singh Ward-1(3), Bhullar, Tarn Taran, E-250 Ranjit Avenue, Amritsar, Punjab. Punjab.

For Appellant: Sh. Padam Bahl, CAFor Respondent: Sh. Charan Dass , DR
Section 143(3)Section 147Section 168Section 263Section 271(1)

section 271(1) (c ),respectively, of the Income Tax Act, 1961 (in short the ‘Act’). 2. Since these two appeals relate to the same assessee and same assessment year, therefore these have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. ITA Nos.306/ASR/2014 & 591/ASR/2015 Assessment Year: 2007-08 Estate

SMT. RAJINDER KAUR,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee is allowed

ITA 171/ASR/2022[2011-12]Status: DisposedITAT Amritsar22 Mar 2023AY 2011-12

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 1Section 143(3)Section 148Section 263

1)(c) of the Act dated 10.08.2022 contacted Surinder Mahajan and Associates Chartered Accountants, Jalandhar. Surinder Mahajan and Associates checked e-portal and informed assessee that penalty proceedings u/s 271 (l)(c) of the Act have been initiated since assessment order u/s 144 r.w.s. 263 of the Act has been made by National Faceless Assessment Centre, Delhi (NFAC) vide order

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 3/ASR/2023[2006-07]Status: DisposedITAT Amritsar12 May 2023AY 2006-07

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOE TAX CENTRAL CIRCLE -1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 2/ASR/2023[2005-06]Status: DisposedITAT Amritsar12 May 2023AY 2005-06

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 1/ASR/2023[2004-05]Status: DisposedITAT Amritsar12 May 2023AY 2004-05

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 5/ASR/2023[2009-10]Status: DisposedITAT Amritsar12 May 2023AY 2009-10

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 6/ASR/2023[2010-11]Status: DisposedITAT Amritsar12 May 2023AY 2010-11

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 4/ASR/2023[2008-09]Status: DisposedITAT Amritsar12 May 2023AY 2008-09

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

M/S ALFA MECHANICAL & ELECTRICALS ENGINEERING WORKS,SRINAGAR vs. INCOME TAX OFFICER, WARD 3(1), SRINAGAR

In the result ITA No. 137/ASR/2018 and ITA No

ITA 137/ASR/2018[2008-09]Status: DisposedITAT Amritsar15 Feb 2023AY 2008-09

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

For Appellant: Umar Rashid Wani, AdvFor Respondent: Smt. Kanchan Garg, Sr. DR
Section 143(3)Section 250(6)Section 271(1)(c)Section 69

271(1)(c) for assessment year 2008-09. The appeal against the penalty was filed with delay of 149 days. The assessee filed a condonation petition before the bench. The delay was explained by the assessee. Due to wrong advise of consultant, the assessee filed appeal in delay against the order section

MESERS ALFA MECHANICAL & ELECTRICALS ENGINEERING WORKS,SRINAGAR vs. INCOME TAX OFICER WARD 3 (1), SRINAGAR

In the result ITA No. 137/ASR/2018 and ITA No

ITA 99/ASR/2018[2008-09]Status: DisposedITAT Amritsar15 Feb 2023AY 2008-09

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

For Appellant: Umar Rashid Wani, AdvFor Respondent: Smt. Kanchan Garg, Sr. DR
Section 143(3)Section 250(6)Section 271(1)(c)Section 69

271(1)(c) for assessment year 2008-09. The appeal against the penalty was filed with delay of 149 days. The assessee filed a condonation petition before the bench. The delay was explained by the assessee. Due to wrong advise of consultant, the assessee filed appeal in delay against the order section

SHRI VARINDER KUMAR,BATALA vs. INCOME TAX OFFICER WARD-2, BATALA

In the result, the appeal of the assessee bearing ITA No

ITA 54/ASR/2023[2010-11]Status: DisposedITAT Amritsar21 Jun 2023AY 2010-11

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

Section 250(6)Section 271Section 271(1)(c)Section 274Section 68

delay of 198 days is condoned. 3. The assessee has taken the following grounds: “1. That the penalty order passed by the Income Tax Officer, Ward-2, Batala thereby levying penalty of Rs.5,09,784/- u/s 271 (1 )(c) as well as the order of the Learned Commissioner of Income Tax (Appeals)-1, Amritsar, thereby confirming the penalty order passed

RAJIV MEHRA ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 172/ASR/2022[2012-13]Status: DisposedITAT Amritsar22 Nov 2023AY 2012-13

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 271(1)(c)Section 274

delay of 10 days condoned and the appeal is admitted on merits. 4. The ld. counsel contended that the penalty is confirmed by the ld. CIT(A) without application of mind as the ld. Assessing Officer has imposed the penalty by issuing a notice u/s 271(1)(c) r.w.s. 274 dated 06.12.2019 without specific charge by striking

SMT. PARMINDER KAUR,LUDHIANA vs. INCOME TAX OFFICER, 3(3), JALANDHAR

In the result, the appeal is partly allowed

ITA 643/ASR/2017[2009-10]Status: DisposedITAT Amritsar16 Aug 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 147Section 148

1. In this case the assessee filed the return of income for the assessment year 2009-2010, however the case of the assessee was reopened under section 147 read with section 148 of the Income Tax Act. The assessing officer has sent the questionnaire along with the statutory notice to the assessee fixing the date of hearing

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

271 (1)c) of the Income Tax Act, 1961. 5. That on the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has further erred in confirming the addition made by the Assessing Officer without giving the reasonable opportunity to be heard to the assessee. 6. That it is prayed that the order of the Assessing

MESERS ARYA MODEL HIGH SCHOOL,MOGA vs. INCOME TAX OFFICER(EXEMPTIONS), JALANDHAR WARD, JALANDHAR

In the result, the appeal of assessee in ITA No

ITA 552/ASR/2018[2012-13]Status: DisposedITAT Amritsar21 Aug 2023AY 2012-13

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

Section 10Section 11Section 143(3)Section 250Section 271(1)(c)

271(1)(c). Both the appeals filed with delay of 18 days. The assessee filed condonation petition before the bench. The ld. DR had not made any objection for condonation of delay of 18 days. Accordingly, the delay of 18 days is condoned. 3. The assessee has taken the following ground: “1. That the Learned Commissioner of Income Tax(Appeal

MESERS ARYA MODEL SCHOOL,MOGA vs. INCOME TAX OFFICER, (EXEMPTIONS), JALANDHAR

In the result, the appeal of assessee in ITA No

ITA 553/ASR/2018[2013-14]Status: DisposedITAT Amritsar21 Aug 2023AY 2013-14

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

Section 10Section 11Section 143(3)Section 250Section 271(1)(c)

271(1)(c). Both the appeals filed with delay of 18 days. The assessee filed condonation petition before the bench. The ld. DR had not made any objection for condonation of delay of 18 days. Accordingly, the delay of 18 days is condoned. 3. The assessee has taken the following ground: “1. That the Learned Commissioner of Income Tax(Appeal

M/S ARYA MODEL HIGH SCHOOL,,MOGA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result, the appeal of assessee in ITA No

ITA 13/ASR/2017[2013-14]Status: DisposedITAT Amritsar21 Aug 2023AY 2013-14

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

Section 10Section 11Section 143(3)Section 250Section 271(1)(c)

271(1)(c). Both the appeals filed with delay of 18 days. The assessee filed condonation petition before the bench. The ld. DR had not made any objection for condonation of delay of 18 days. Accordingly, the delay of 18 days is condoned. 3. The assessee has taken the following ground: “1. That the Learned Commissioner of Income Tax(Appeal

M/S ARYA MODEL HIGH SCHOOL,,MOGA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result, the appeal of assessee in ITA No

ITA 60/ASR/2017[2012-13]Status: DisposedITAT Amritsar21 Aug 2023AY 2012-13

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

Section 10Section 11Section 143(3)Section 250Section 271(1)(c)

271(1)(c). Both the appeals filed with delay of 18 days. The assessee filed condonation petition before the bench. The ld. DR had not made any objection for condonation of delay of 18 days. Accordingly, the delay of 18 days is condoned. 3. The assessee has taken the following ground: “1. That the Learned Commissioner of Income Tax(Appeal

INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR vs. DR SHYAM LAL THAPAR NURSING HOME, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 586/ASR/2016[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)
Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

condonation of the delay in applying for the said registration, erstwhile vested with the competent authority w.e.f. 01.06.2007 (by insertion of the second proviso to section 12A(1)(a)). Clearly, therefore, there should be no other impediment - apart from non-registration, for the non allowance of the exemption u/s. 11 and, as a corollary, no change in the objects