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20 results for “penalty u/s 271”+ Exemptionclear

Sorted by relevance

Mumbai443Delhi376Ahmedabad129Jaipur125Hyderabad95Pune92Chennai89Bangalore88Raipur65Kolkata56Rajkot51Chandigarh50Nagpur43Indore39Surat34Lucknow29Cochin26Visakhapatnam21Amritsar20Guwahati18Jodhpur13Allahabad13Patna11Dehradun7Varanasi6Cuttack5Ranchi4Jabalpur2Agra2

Key Topics

Section 1040Section 143(3)20Addition to Income14Section 4012Section 25010Section 1110Section 250(6)10Exemption10Section 271(1)(c)8

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 610/ASR/2019[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

exemption u/s 12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.” 7. We find that the multiple objection was taken by the revenue related to claim of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related

Section 12A6
Deduction6
Penalty4

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 609/ASR/2019[2011-12]Status: DisposedITAT Amritsar24 Feb 2023AY 2011-12

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

exemption u/s 12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.” 7. We find that the multiple objection was taken by the revenue related to claim of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 608/ASR/2019[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

exemption u/s 12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.” 7. We find that the multiple objection was taken by the revenue related to claim of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. THE INCOME TAX OFFICER(EXEMPTIONS,), JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 173/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

exemption u/s 12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.” 7. We find that the multiple objection was taken by the revenue related to claim of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related

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)

Exemptions), Jalandhar (in brevity ‘the AO’) order passed u/s 143(3) and 271(1)(c) of the Act. 2. At the outset, all the appeals are similar in nature and have common factual ground. So, ITA No. 60/Asr/2017 is taken as lead case. Further ITA No. 552/Asr/2018 & 553/Asr/2018 related to penalty

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)

Exemptions), Jalandhar (in brevity ‘the AO’) order passed u/s 143(3) and 271(1)(c) of the Act. 2. At the outset, all the appeals are similar in nature and have common factual ground. So, ITA No. 60/Asr/2017 is taken as lead case. Further ITA No. 552/Asr/2018 & 553/Asr/2018 related to penalty

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)

Exemptions), Jalandhar (in brevity ‘the AO’) order passed u/s 143(3) and 271(1)(c) of the Act. 2. At the outset, all the appeals are similar in nature and have common factual ground. So, ITA No. 60/Asr/2017 is taken as lead case. Further ITA No. 552/Asr/2018 & 553/Asr/2018 related to penalty

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)

Exemptions), Jalandhar (in brevity ‘the AO’) order passed u/s 143(3) and 271(1)(c) of the Act. 2. At the outset, all the appeals are similar in nature and have common factual ground. So, ITA No. 60/Asr/2017 is taken as lead case. Further ITA No. 552/Asr/2018 & 553/Asr/2018 related to penalty

SUB DIVISION SAANJH COMMUNITY POL ICING SOCIETY,KAPURTHALA vs. INCOME TAX (EXEMPTIONS) WARD, JALANDHAR

In the result, both the appeals of the assessee bearing ITA No

ITA 13/ASR/2020[2016-17]Status: DisposedITAT Amritsar22 Mar 2023AY 2016-17

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

Section 11Section 12ASection 143(3)Section 2(15)Section 234BSection 250

penalty proceedings under section 271(1)(c) of the Income-tax Act, 1961 for furnishing inaccurate particulars of income of Rs. 57,080/-are being initiated separately.” 5.1 The ld. counsel for the assessee further argued that the entire assessment was made on basis of the order of Sukhmani Society for Citizens Services , Mansa, (2012) 27 taxman.com 199 (Amritsar

COMMUNITY POLICING SUVIDHA CENTRE ( WEST ), NOW KNOWN AS SUB DIVISION SAANJH (COMMUNITY POLICING) SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD , JALANDHAR

In the result, both the appeals of the assessee bearing ITA No

ITA 14/ASR/2020[2016-17]Status: DisposedITAT Amritsar22 Mar 2023AY 2016-17

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

Section 11Section 12ASection 143(3)Section 2(15)Section 234BSection 250

penalty proceedings under section 271(1)(c) of the Income-tax Act, 1961 for furnishing inaccurate particulars of income of Rs. 57,080/-are being initiated separately.” 5.1 The ld. counsel for the assessee further argued that the entire assessment was made on basis of the order of Sukhmani Society for Citizens Services , Mansa, (2012) 27 taxman.com 199 (Amritsar

MEASAGE G. G. OILS AND FATS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 494/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

penalty proceedings u/ s 271(l)(c) are initiated simultaneously for furnishing inaccurate particulars of the income.” I.T.A. Nos.506/Asr/2019 8 & Others 7. The ld. DR vehemently argued and mentioned that the transaction related to “high sea sale” is speculative transaction and the loss earned from this transaction would be treated as speculative loss u/s 43(5) of the Act. There

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1 , BATHINDA vs. MEASAGE G. G CONTINENTAL TRADERS PRIVATE LIMITED, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 506/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

penalty proceedings u/ s 271(l)(c) are initiated simultaneously for furnishing inaccurate particulars of the income.” I.T.A. Nos.506/Asr/2019 8 & Others 7. The ld. DR vehemently argued and mentioned that the transaction related to “high sea sale” is speculative transaction and the loss earned from this transaction would be treated as speculative loss u/s 43(5) of the Act. There

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA vs. SHRI GURDAS GARG, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 507/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

penalty proceedings u/ s 271(l)(c) are initiated simultaneously for furnishing inaccurate particulars of the income.” I.T.A. Nos.506/Asr/2019 8 & Others 7. The ld. DR vehemently argued and mentioned that the transaction related to “high sea sale” is speculative transaction and the loss earned from this transaction would be treated as speculative loss u/s 43(5) of the Act. There

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1, BATHINDA vs. SHRI GURDAS GARG, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 508/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

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

Section 143(3)Section 250(6)

penalty proceedings u/ s 271(l)(c) are initiated simultaneously for furnishing inaccurate particulars of the income.” I.T.A. Nos.506/Asr/2019 8 & Others 7. The ld. DR vehemently argued and mentioned that the transaction related to “high sea sale” is speculative transaction and the loss earned from this transaction would be treated as speculative loss u/s 43(5) of the Act. There

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA vs. MEASAGE GURDAS AGRO PRIVATE LIMITED, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 510/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

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

Section 143(3)Section 250(6)

penalty proceedings u/ s 271(l)(c) are initiated simultaneously for furnishing inaccurate particulars of the income.” I.T.A. Nos.506/Asr/2019 8 & Others 7. The ld. DR vehemently argued and mentioned that the transaction related to “high sea sale” is speculative transaction and the loss earned from this transaction would be treated as speculative loss u/s 43(5) of the Act. There

SHRI GURDAS GARG,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 516/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

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

Section 143(3)Section 250(6)

penalty proceedings u/ s 271(l)(c) are initiated simultaneously for furnishing inaccurate particulars of the income.” I.T.A. Nos.506/Asr/2019 8 & Others 7. The ld. DR vehemently argued and mentioned that the transaction related to “high sea sale” is speculative transaction and the loss earned from this transaction would be treated as speculative loss u/s 43(5) of the Act. There

MEASAGE GURDAS AGRO PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1 , BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 517/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

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

Section 143(3)Section 250(6)

penalty proceedings u/ s 271(l)(c) are initiated simultaneously for furnishing inaccurate particulars of the income.” I.T.A. Nos.506/Asr/2019 8 & Others 7. The ld. DR vehemently argued and mentioned that the transaction related to “high sea sale” is speculative transaction and the loss earned from this transaction would be treated as speculative loss u/s 43(5) of the Act. There

SHRI GURDAS GARG,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 498/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

penalty proceedings u/ s 271(l)(c) are initiated simultaneously for furnishing inaccurate particulars of the income.” I.T.A. Nos.506/Asr/2019 8 & Others 7. The ld. DR vehemently argued and mentioned that the transaction related to “high sea sale” is speculative transaction and the loss earned from this transaction would be treated as speculative loss u/s 43(5) of the Act. There

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA vs. MEASAGE G.G.OILS AND FAITS PRIVATE LIMITED, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 505/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

penalty proceedings u/ s 271(l)(c) are initiated simultaneously for furnishing inaccurate particulars of the income.” I.T.A. Nos.506/Asr/2019 8 & Others 7. The ld. DR vehemently argued and mentioned that the transaction related to “high sea sale” is speculative transaction and the loss earned from this transaction would be treated as speculative loss u/s 43(5) of the Act. There

MEASAGE G. G. CONTINENTAL TRADERS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 495/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

penalty proceedings u/ s 271(l)(c) are initiated simultaneously for furnishing inaccurate particulars of the income.” I.T.A. Nos.506/Asr/2019 8 & Others 7. The ld. DR vehemently argued and mentioned that the transaction related to “high sea sale” is speculative transaction and the loss earned from this transaction would be treated as speculative loss u/s 43(5) of the Act. There