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35 results for “disallowance”+ Section 271(1)(c)clear

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Key Topics

Section 271(1)(c)51Section 1040Section 143(3)30Addition to Income30Disallowance25Section 25023Deduction22Section 80I20Section 153A20Section 40

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)

Section 274 of the Income Tax Act, 1961. Hence, in the light of the above judgement, it is clear that that voluntary disclosure does not absolve the appellant from penalty u/s 271(1)(c) of the IT Act, 1961. Furthermore, with regards to the penalty imposed on disallowance

Showing 1–20 of 35 · Page 1 of 2

16
Penalty16
Depreciation14

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

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

Section 271 (1) (c) can be imposed only because no appeal has been filed against addition / disallowance. The reliance is placed

INDIAN TOOL TECHNOLOGY CENTRE,JALANDHAR vs. ITO, WARD 1(1) , JALANDHAR

In the result, the appeal filed by the assessee is allowed

ITA 262/ASR/2024[2014-15]Status: DisposedITAT Amritsar18 Nov 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Ashray Sarna, C.A
Section 250Section 271Section 271(1)(c)Section 274Section 56

271(1)(c) of the Act, ignoring the facts of case and without observing the principles of natural justice.” 5. Brief facts emerging from records are that the assessee company was incorporated on 28th June, 2010 under the Companies Act 1956, with the main object to establish a common facility center (CPC ) for use of hand tool manufacturers, with

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

271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” I.T.A. Nos.288 to 294/Asr/2015 14 7. The ld. counsel for assessee filed the paper book which is kept in the record. The ld. Counsel also accepted the fact that the refund from Central Excise is a “capital receipt” and it is no question

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

271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” I.T.A. Nos.288 to 294/Asr/2015 14 7. The ld. counsel for assessee filed the paper book which is kept in the record. The ld. Counsel also accepted the fact that the refund from Central Excise is a “capital receipt” and it is no question

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

271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” I.T.A. Nos.288 to 294/Asr/2015 14 7. The ld. counsel for assessee filed the paper book which is kept in the record. The ld. Counsel also accepted the fact that the refund from Central Excise is a “capital receipt” and it is no question

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

271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” I.T.A. Nos.288 to 294/Asr/2015 14 7. The ld. counsel for assessee filed the paper book which is kept in the record. The ld. Counsel also accepted the fact that the refund from Central Excise is a “capital receipt” and it is no question

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

271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” I.T.A. Nos.288 to 294/Asr/2015 14 7. The ld. counsel for assessee filed the paper book which is kept in the record. The ld. Counsel also accepted the fact that the refund from Central Excise is a “capital receipt” and it is no question

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

271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” I.T.A. Nos.288 to 294/Asr/2015 14 7. The ld. counsel for assessee filed the paper book which is kept in the record. The ld. Counsel also accepted the fact that the refund from Central Excise is a “capital receipt” and it is no question

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

271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” I.T.A. Nos.288 to 294/Asr/2015 14 7. The ld. counsel for assessee filed the paper book which is kept in the record. The ld. Counsel also accepted the fact that the refund from Central Excise is a “capital receipt” and it is no question

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

271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” I.T.A. Nos.288 to 294/Asr/2015 14 7. The ld. counsel for assessee filed the paper book which is kept in the record. The ld. Counsel also accepted the fact that the refund from Central Excise is a “capital receipt” and it is no question

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

271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” I.T.A. Nos.288 to 294/Asr/2015 14 7. The ld. counsel for assessee filed the paper book which is kept in the record. The ld. Counsel also accepted the fact that the refund from Central Excise is a “capital receipt” and it is no question

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

271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” I.T.A. Nos.288 to 294/Asr/2015 14 7. The ld. counsel for assessee filed the paper book which is kept in the record. The ld. Counsel also accepted the fact that the refund from Central Excise is a “capital receipt” and it is no question

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

The appeal stand allowed

ITA 157/ASR/2023[2012-13]Status: DisposedITAT Amritsar20 Jan 2026AY 2012-13

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

disallowance. Though the return has been filed in response to reopening notices, however, the assessee has offered true and full particulars of its income in respective reopening returns of income. The argument of Ld. Sr. DR is that but for reopening, the assessee would not have declared higher income. 4. We find that identical issue has been decided favorably

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

The appeal stand allowed

ITA 158/ASR/2023[2013-14]Status: DisposedITAT Amritsar20 Jan 2026AY 2013-14

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

disallowance. Though the return has been filed in response to reopening notices, however, the assessee has offered true and full particulars of its income in respective reopening returns of income. The argument of Ld. Sr. DR is that but for reopening, the assessee would not have declared higher income. 4. We find that identical issue has been decided favorably

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

The appeal stand allowed

ITA 160/ASR/2023[2015-16]Status: DisposedITAT Amritsar20 Jan 2026AY 2015-16

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

disallowance. Though the return has been filed in response to reopening notices, however, the assessee has offered true and full particulars of its income in respective reopening returns of income. The argument of Ld. Sr. DR is that but for reopening, the assessee would not have declared higher income. 4. We find that identical issue has been decided favorably

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

disallowance. Though the return has been filed in response to reopening notices, however, the assessee has offered true and full particulars of its income in respective reopening returns of income. The argument of Ld. Sr. DR is that but for reopening, the assessee would not have declared higher income. 4. We find that identical issue has been decided favorably

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

disallowance. Though the return has been filed in response to reopening notices, however, the assessee has offered true and full particulars of its income in respective reopening returns of income. The argument of Ld. Sr. DR is that but for reopening, the assessee would not have declared higher income. 4. We find that identical issue has been decided favorably

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

section 271(1)(c) before the ITAT. The ld, CIT(A) first served the order related to penalty. The assessee was waiting for quantum appeal as per advice of consultant. The wrong advice of the consultant may cause the delay for filing the appeal. The Revenue has not made any objection related to condonation of delay for 149 days. Accordingly

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

section 271(1)(c) before the ITAT. The ld, CIT(A) first served the order related to penalty. The assessee was waiting for quantum appeal as per advice of consultant. The wrong advice of the consultant may cause the delay for filing the appeal. The Revenue has not made any objection related to condonation of delay for 149 days. Accordingly