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102 results for “penalty u/s 271”+ Section 10clear

Sorted by relevance

Delhi1,642Mumbai1,374Jaipur459Ahmedabad427Chennai291Hyderabad283Bangalore261Indore253Surat246Kolkata232Pune226Raipur179Chandigarh169Rajkot155Amritsar102Nagpur87Visakhapatnam70Cochin64Allahabad62Lucknow59Guwahati51Patna45Ranchi45Cuttack44Agra31Dehradun30Jodhpur26Jabalpur22Panaji20Varanasi11

Key Topics

Section 147104Section 14884Addition to Income76Section 153C60Section 271(1)(c)56Section 143(3)52Section 25048Penalty44Section 250(6)

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)

Section 273B encompasses that certain penalties "shall" not be imposed in cases where "reasonable cause". 10. It is seen that penalty imposable u/s. 271

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD -2 (1), AMRITSAR

Showing 1–20 of 102 · Page 1 of 6

42
Section 1040
Deduction22
Survey u/s 133A17

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)

Section 273B encompasses that certain penalties "shall" not be imposed in cases where "reasonable cause". 10. It is seen that penalty imposable u/s. 271

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)

Section 273B encompasses that certain penalties "shall" not be imposed in cases where "reasonable cause". 10. It is seen that penalty imposable u/s. 271

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)

Section 273B encompasses that certain penalties "shall" not be imposed in cases where "reasonable cause". 10. It is seen that penalty imposable u/s. 271

SHRI AJAYA KUMAR CHADDA ,JALANDHAR vs. INCOME TAX OFFICER WARD-1 (1), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 146/ASR/2023[2015-16]Status: DisposedITAT Amritsar23 Aug 2023AY 2015-16

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

For Appellant: Sh. Navdeep Monga, Adv. &For Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 271Section 271(1)(c)Section 274

u/s 271(1 )(c) was not justified. We therefore direct its deletion. Thus the grounds of the assessee are allowed. ” 10. In parity with a view taken by the Co-ordinate Bench, we are inclined to accept the plea of the assessee that the notice issued for the purposes of imposition of penalty, which suffers from the vice of vagueness

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 of personal expenses on account of car expenses and depreciation

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

Section 271(l)(c) have remained unfulfilled in the present case. Therefore, penalty was not justified and the stand of Ld. CIT(A) was quite fair & logical and hence, the same do not require any interference on our part. ” 7.2.5 The fact that the assessee was carrying on business and the surrender is in respect of his business notings

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

Section 271(l)(c) have remained unfulfilled in the present case. Therefore, penalty was not justified and the stand of Ld. CIT(A) was quite fair & logical and hence, the same do not require any interference on our part. ” 7.2.5 The fact that the assessee was carrying on business and the surrender is in respect of his business notings

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

Section 271(l)(c) have remained unfulfilled in the present case. Therefore, penalty was not justified and the stand of Ld. CIT(A) was quite fair & logical and hence, the same do not require any interference on our part. ” 7.2.5 The fact that the assessee was carrying on business and the surrender is in respect of his business notings

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

Section 271(l)(c) have remained unfulfilled in the present case. Therefore, penalty was not justified and the stand of Ld. CIT(A) was quite fair & logical and hence, the same do not require any interference on our part. ” 7.2.5 The fact that the assessee was carrying on business and the surrender is in respect of his business notings

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

Section 271(l)(c) have remained unfulfilled in the present case. Therefore, penalty was not justified and the stand of Ld. CIT(A) was quite fair & logical and hence, the same do not require any interference on our part. ” 7.2.5 The fact that the assessee was carrying on business and the surrender is in respect of his business notings

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

Section 271(l)(c) have remained unfulfilled in the present case. Therefore, penalty was not justified and the stand of Ld. CIT(A) was quite fair & logical and hence, the same do not require any interference on our part. ” 7.2.5 The fact that the assessee was carrying on business and the surrender is in respect of his business notings

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

Section 271(l)(c) have remained unfulfilled in the present case. Therefore, penalty was not justified and the stand of Ld. CIT(A) was quite fair & logical and hence, the same do not require any interference on our part. ” 7.2.5 The fact that the assessee was carrying on business and the surrender is in respect of his business notings

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

Section 271(l)(c) have remained unfulfilled in the present case. Therefore, penalty was not justified and the stand of Ld. CIT(A) was quite fair & logical and hence, the same do not require any interference on our part. ” 7.2.5 The fact that the assessee was carrying on business and the surrender is in respect of his business notings

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

Section 271(l)(c) have remained unfulfilled in the present case. Therefore, penalty was not justified and the stand of Ld. CIT(A) was quite fair & logical and hence, the same do not require any interference on our part. ” 7.2.5 The fact that the assessee was carrying on business and the surrender is in respect of his business notings

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

Section 271(l)(c) have remained unfulfilled in the present case. Therefore, penalty was not justified and the stand of Ld. CIT(A) was quite fair & logical and hence, the same do not require any interference on our part. ” 7.2.5 The fact that the assessee was carrying on business and the surrender is in respect of his business notings

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

271 E/27 ID is not called for. In the case of CIT Vs. Sunil Kumar Goel, (2009) 315 ITR 163 (P&H) it has been mentioned that under section 273B, the assessee is permitted to show cause and tender explanation. The explanation of the assessee was found to be bona fide by the tribunal and it was also held that

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

271 E/27 ID is not called for. In the case of CIT Vs. Sunil Kumar Goel, (2009) 315 ITR 163 (P&H) it has been mentioned that under section 273B, the assessee is permitted to show cause and tender explanation. The explanation of the assessee was found to be bona fide by the tribunal and it was also held that

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)

penalty u/s 271(1)(c) of the Act. 2. At the outset, the LD. Counsel submitted identical facts, the case in ITA No. 16/Asr/2023 may be taken as a lead case. There was search and seizure proceedings u/s 132 on 25.09.2019 conducted on the premises of M/s AIRWINGS SERVICES PVT. LTD in which the appellant is an employee. A search

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)

penalty u/s 271(1)(c) of the Act. 2. At the outset, the LD. Counsel submitted identical facts, the case in ITA No. 16/Asr/2023 may be taken as a lead case. There was search and seizure proceedings u/s 132 on 25.09.2019 conducted on the premises of M/s AIRWINGS SERVICES PVT. LTD in which the appellant is an employee. A search