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142 results for “penalty u/s 271”+ Addition to Incomeclear

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Key Topics

Section 147101Section 271(1)(c)96Addition to Income87Section 14876Section 153C60Section 143(3)51Penalty49Section 153A41Section 25040Section 10

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)

addition made by the AO in assessment order passed u/s 147 r.w.s 144 as the same has been passed without providing the copy of reasons recorded and sanction letter u/s 151. 6. That the Ld. CIT(A) has erred in not appreciating that the assessee has been regularly filing income tax returns and has duly disclosed commission income. 7. That

Showing 1–20 of 142 · Page 1 of 8

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40
Deduction24
Disallowance22

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)

addition made by the AO in assessment order passed u/s 147 r.w.s 144 as the same has been passed without providing the copy of reasons recorded and sanction letter u/s 151. 6. That the Ld. CIT(A) has erred in not appreciating that the assessee has been regularly filing income tax returns and has duly disclosed commission income. 7. That

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)

addition made by the AO in assessment order passed u/s 147 r.w.s 144 as the same has been passed without providing the copy of reasons recorded and sanction letter u/s 151. 6. That the Ld. CIT(A) has erred in not appreciating that the assessee has been regularly filing income tax returns and has duly disclosed commission income. 7. That

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)

addition made by the AO in assessment order passed u/s 147 r.w.s 144 as the same has been passed without providing the copy of reasons recorded and sanction letter u/s 151. 6. That the Ld. CIT(A) has erred in not appreciating that the assessee has been regularly filing income tax returns and has duly disclosed commission income. 7. That

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

addition u/s 115BBE. Since there was no tax effect involved, the assessee did not prefer appeal for this academic exercise. But for that error on the part of Ld. AO penalty should not have been imposed. 7.2.6 When income is surrendered in survey and subsequently declared in ITR u/s 148, penalty u/s 271

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 63/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

addition u/s 115BBE. Since there was no tax effect involved, the assessee did not prefer appeal for this academic exercise. But for that error on the part of Ld. AO penalty should not have been imposed. 7.2.6 When income is surrendered in survey and subsequently declared in ITR u/s 148, penalty u/s 271

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 59/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

addition u/s 115BBE. Since there was no tax effect involved, the assessee did not prefer appeal for this academic exercise. But for that error on the part of Ld. AO penalty should not have been imposed. 7.2.6 When income is surrendered in survey and subsequently declared in ITR u/s 148, penalty u/s 271

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 62/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

addition u/s 115BBE. Since there was no tax effect involved, the assessee did not prefer appeal for this academic exercise. But for that error on the part of Ld. AO penalty should not have been imposed. 7.2.6 When income is surrendered in survey and subsequently declared in ITR u/s 148, penalty u/s 271

SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 60/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

addition u/s 115BBE. Since there was no tax effect involved, the assessee did not prefer appeal for this academic exercise. But for that error on the part of Ld. AO penalty should not have been imposed. 7.2.6 When income is surrendered in survey and subsequently declared in ITR u/s 148, penalty u/s 271

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 58/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

addition u/s 115BBE. Since there was no tax effect involved, the assessee did not prefer appeal for this academic exercise. But for that error on the part of Ld. AO penalty should not have been imposed. 7.2.6 When income is surrendered in survey and subsequently declared in ITR u/s 148, penalty u/s 271

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 61/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

addition u/s 115BBE. Since there was no tax effect involved, the assessee did not prefer appeal for this academic exercise. But for that error on the part of Ld. AO penalty should not have been imposed. 7.2.6 When income is surrendered in survey and subsequently declared in ITR u/s 148, penalty u/s 271

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 55/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

addition u/s 115BBE. Since there was no tax effect involved, the assessee did not prefer appeal for this academic exercise. But for that error on the part of Ld. AO penalty should not have been imposed. 7.2.6 When income is surrendered in survey and subsequently declared in ITR u/s 148, penalty u/s 271

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 56/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

addition u/s 115BBE. Since there was no tax effect involved, the assessee did not prefer appeal for this academic exercise. But for that error on the part of Ld. AO penalty should not have been imposed. 7.2.6 When income is surrendered in survey and subsequently declared in ITR u/s 148, penalty u/s 271

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 57/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

addition u/s 115BBE. Since there was no tax effect involved, the assessee did not prefer appeal for this academic exercise. But for that error on the part of Ld. AO penalty should not have been imposed. 7.2.6 When income is surrendered in survey and subsequently declared in ITR u/s 148, penalty u/s 271

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)

penalty u/s 271(1)(C) of the Act imposed at Rs. 17,68,888/- on alleged concealment of income of Rs. 56,26,000/- whereas assessment has been framed at income of Rs. 96,04,900/- as against returned income of Rs. 95,06,340/-by making addition

SHRI BALBIR SINGH M/S JAIDEEP GIFT CENTRE, TAPTEJ SINGH MARKET ,MOGA vs. ADDITIONAL COMMISSIONER OF INCOME TAX MOGA RANGE , MOGA

In the result, both the appeals filed by the assessee are allowed for

ITA 745/ASR/2017[2011-12]Status: DisposedITAT Amritsar18 Jul 2023AY 2011-12

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Radhey Shyam Jaiswal, Sr. DR
Section 143(3)Section 269SSection 269TSection 27Section 271D

addition u/s 2(22)(e) treating the amount of Rs. 20.00 Lacs as deemed dividend and completed the assessment proceedings with assessed income of Rs. 234256/-. During the assessment proceedings Ld. AO never doubted the genuineness of the transactions and all the evidences were produced to the satisfaction of the AO. The Ld. AO never invoked provisions u/s 269SS

SHRI BALBIR SINGH M/S JAIDEEP GIFT CENTRE TAPTEJ SINGH MARKET,MOGA vs. ADDITIONAL COMMISSIONER OF INCOME TAX MOGA RANGE MOGA, MOGA

In the result, both the appeals filed by the assessee are allowed for

ITA 746/ASR/2017[2011-12]Status: DisposedITAT Amritsar18 Jul 2023AY 2011-12

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Radhey Shyam Jaiswal, Sr. DR
Section 143(3)Section 269SSection 269TSection 27Section 271D

addition u/s 2(22)(e) treating the amount of Rs. 20.00 Lacs as deemed dividend and completed the assessment proceedings with assessed income of Rs. 234256/-. During the assessment proceedings Ld. AO never doubted the genuineness of the transactions and all the evidences were produced to the satisfaction of the AO. The Ld. AO never invoked provisions u/s 269SS

JAMMU & KASHMIR STATE AGRO INDUSTRIES DEVELOPMENT CORPORATION LIMITED,SRINAGAR vs. INCOME TAX OFFICER WARD-II, SRINAGAR

In the result, the appeal of the assessee ITA No

ITA 249/ASR/2023[2012-13]Status: HeardITAT Amritsar20 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.249/Asr/2023 Assessment Year: 2012-13

Section 143(3)Section 250Section 271Section 271(1)Section 271(1)(c)Section 274

penalty u/s 271 (1)(c) of the Income Tax Act 1961, of Rs 1,04,55,018.00 as 100% of tax sort to be evaded when the assessee was not required to pay any taxes even after additions

SHRI PAWAN KUMAR ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals are allowed

ITA 16/ASR/2023[2014-15]Status: DisposedITAT Amritsar23 Aug 2023AY 2014-15

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

For Appellant: Sh. Rohit Kapoor, CA &For Respondent: Sh. Digvijai Kumar Chaudhary, Sr. DR
Section 132Section 153ASection 153CSection 271(1)(c)

addition 2014-15 2015-16 188620 2016-17 216000 2017-18 216000 2018-19 240000 2019-20 332000 1330370 5. That subsequent to the order passed u/s 153C, the notice u/s 274 r.w.s 271(l)(c)/ 270A were issued and the appellant submitted the reply that the penalty initiated u/s 271(l)(c)/270A

SHRI PAWAN KUMAR,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals are allowed

ITA 17/ASR/2023[2015-16]Status: DisposedITAT Amritsar23 Aug 2023AY 2015-16

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

For Appellant: Sh. Rohit Kapoor, CA &For Respondent: Sh. Digvijai Kumar Chaudhary, Sr. DR
Section 132Section 153ASection 153CSection 271(1)(c)

addition 2014-15 2015-16 188620 2016-17 216000 2017-18 216000 2018-19 240000 2019-20 332000 1330370 5. That subsequent to the order passed u/s 153C, the notice u/s 274 r.w.s 271(l)(c)/ 270A were issued and the appellant submitted the reply that the penalty initiated u/s 271(l)(c)/270A