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52 results for “disallowance”+ Penaltyclear

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Key Topics

Section 271(1)(c)53 Addition to Income43 Section 143(3)41 Section 1040 Disallowance33 Section 25028 Deduction28 Penalty24 Section 80I20 Section 153A

SHRI YASH PAUL MALHOTRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result the appeal of the assessee is allowed

ITA 379/ASR/2024[2016-17]Status: DisposedITAT Amritsar13 Aug 2025AY 2016-17

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 133ASection 143(3)Section 250Section 271Section 271(1)Section 271(1)(C)Section 271(1)(c)

disallowance for car expenses and depreciation. However, penalty u/s 271(1)(c) initiated in the assessment order itself for concealment

M/S. SURYA AUTOMOBILES PRIVATE LIMITED,ABOHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Showing 1–20 of 52 · Page 1 of 3

20

In the result, appeal is allowed for statistical purposes

ITA 348/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Mar 2025AY 2014-15

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayaftfrcf ^T./Ita No. 348/Asr/2023 / Assessment Year : 2014-15 Surya Automobiles Pvt The Dcit, <Shh Circle Ii, Ltd., Near Dav Campus, Bhatinda Hanumangarh Road, Abohar ^|41<^H./Pan No: Aafcs271 In Ul^^Ff/Respondent Appellant

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Mrs. Neelam Sharma, Sr.DR

Section 143(3)Section 271Section 44

penalty u/s 271 (l)(c) of the Act even if the disallowance has been confirmed in the quantum proceedings and no appeal

SH. SURESH KUMAR SHARMA S/O. SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3(3), FARIDKOT

In the result, the appeal of the appellant is dismissed

ITA 111/ASR/2019[2011-11]Status: DisposedITAT Amritsar11 Apr 2023AY 2011-11

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

Section 144Section 147Section 148Section 24Section 250Section 271Section 44ASection 80C

disallowance was made under Chapter VIA amount of Rs. 1 lacs. In ITA No 111/Asr/2019 is related to penalty u/s 271(1) (b) which

SH.SURESH KUMAR SHARMA.S/O SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3 (3), FAIDKOT

In the result, the appeal of the appellant is dismissed

ITA 110/ASR/2019[2010-11]Status: DisposedITAT Amritsar11 Apr 2023AY 2010-11

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

Section 144Section 147Section 148Section 24Section 250Section 271Section 44ASection 80C

disallowance was made under Chapter VIA amount of Rs. 1 lacs. In ITA No 111/Asr/2019 is related to penalty u/s 271(1) (b) which

SUNITA JAIN ,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 125/ASR/2023[2017-18]Status: DisposedITAT Amritsar17 Jul 2023AY 2017-18

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

Section 142(1)Section 143Section 143(1)Section 143(2)Section 263

disallowance of Rs. 87,120/-is made on this account, which is added to the taxable income of the assessee. Penalty

THE AZAD NAKODAR BUS SERVICE PRIVATE LIMITED,NAKODAR vs. DEPUTY COMMSSIONER OF INCOME TAC CIRCL-4E, JALANDHAR

In the result, appeal of the assessee is dismissed

ITA 107/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Feb 2023AY 2018-19

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

Section 40(3)Section 40A(3)

penalties like prohibition in plying of Buses may be imposed by the Authorities. It is mentioned in section 40A(3) of the Act that no disallowance

DCIT, CIRCLE-1, BATHINDA vs. TALWANDI SABO POWER LTD, MANSA

The appeal stand dismissed

ITA 232/ASR/2024[2014-15]Status: DisposedITAT Amritsar16 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm (Hybrid Hearing) आयकरअपील सं. / Ita No.232/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) Dcit, Central Circle-1 M/S Talwandi Sabo Power Ltd. बनाम/ Vs. Bhatinda -151 001 Village Banawala, Mansa Talwandi Sabo Road, Punjab. 151302. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-6775-G (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Neeraj Jain, Sh. Deepesh Jain, (Advs) & Ms Aditi Garg, Ca – Ld. Ars Revenue By : Sh. Manpreet Singh Duggal – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 27-03-2025 घोषणाकीतारीख /Date Of Pronouncement : 16-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2014-15 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Dated 22-03-2024 In The Matter Of Impugned [Enalty Levied By Ld. Ao U/S 271(1)(C) Vide Its Order Dated 31-01-2019. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: Sh. Neeraj Jain, Sh. Deepesh Jain, (Advs) &For Respondent: Sh. Manpreet Singh Duggal – Ld. Sr. DR

Section 143(3)Section 271(1)(c)Section 37

disallowed capital expenditure of Rs.41.80 Crores in computation of income and accordingly, claimed loss of Rs.5.08 Crores. Since there was no commercial operation, Ld. AO held that remaining expenditure was also required to be capitalized. Finally, the assessment was framed which stood confirmed in first appeal vide order dated 04-10-2017. 3. Consequently, penalty

SHRI RAGHAV AGGARWAL,JAMMU vs. INCOME TAX OFFICER WARD-1 (2), JAMMU

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

ITA 568/ASR/2019[2014-15]Status: DisposedITAT Amritsar02 Mar 2023AY 2014-15

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

Section 143(3)Section 250Section 43(5)

disallowed and added to income of the assessee. The assessee can claim the actual loss on committee in the next assessment year when the loss could be ascertained after the completion of committee. Penalty

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works out to (Rs. . 5,29,265 /- + Rs. 13,62,898/- i.e. Rs. 18,92,163/-. I am satisfied that the assessee has furnished inaccurate particulars of income on this account. Penalty

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works out to (Rs. . 5,29,265 /- + Rs. 13,62,898/- i.e. Rs. 18,92,163/-. I am satisfied that the assessee has furnished inaccurate particulars of income on this account. Penalty

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works out to (Rs. . 5,29,265 /- + Rs. 13,62,898/- i.e. Rs. 18,92,163/-. I am satisfied that the assessee has furnished inaccurate particulars of income on this account. Penalty

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works out to (Rs. . 5,29,265 /- + Rs. 13,62,898/- i.e. Rs. 18,92,163/-. I am satisfied that the assessee has furnished inaccurate particulars of income on this account. Penalty

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works out to (Rs. . 5,29,265 /- + Rs. 13,62,898/- i.e. Rs. 18,92,163/-. I am satisfied that the assessee has furnished inaccurate particulars of income on this account. Penalty

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works out to (Rs. . 5,29,265 /- + Rs. 13,62,898/- i.e. Rs. 18,92,163/-. I am satisfied that the assessee has furnished inaccurate particulars of income on this account. Penalty

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works out to (Rs. . 5,29,265 /- + Rs. 13,62,898/- i.e. Rs. 18,92,163/-. I am satisfied that the assessee has furnished inaccurate particulars of income on this account. Penalty

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works out to (Rs. . 5,29,265 /- + Rs. 13,62,898/- i.e. Rs. 18,92,163/-. I am satisfied that the assessee has furnished inaccurate particulars of income on this account. Penalty

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works out to (Rs. . 5,29,265 /- + Rs. 13,62,898/- i.e. Rs. 18,92,163/-. I am satisfied that the assessee has furnished inaccurate particulars of income on this account. Penalty

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowed on account of C.A. Stores, Srinagar and Kohinoor International Agro Products Tetra Division, Srinagar works out to (Rs. . 5,29,265 /- + Rs. 13,62,898/- i.e. Rs. 18,92,163/-. I am satisfied that the assessee has furnished inaccurate particulars of income on this account. Penalty

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 159/ASR/2023[2014-15]Status: DisposedITAT Amritsar20 Jan 2026AY 2014-15

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR

Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

penalties as levied by Ld. AO were reduced to half. Aggrieved, the assessee is in further appeals before us in all the years. 3. The undisputed position that emerges is that the returned income of the assessee, for all the years, has been accepted by Ld. AO without any further addition or disallowance

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 156/ASR/2023[2011-12]Status: DisposedITAT Amritsar20 Jan 2026AY 2011-12

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR

Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

penalties as levied by Ld. AO were reduced to half. Aggrieved, the assessee is in further appeals before us in all the years. 3. The undisputed position that emerges is that the returned income of the assessee, for all the years, has been accepted by Ld. AO without any further addition or disallowance