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17 results for “penalty u/s 271”+ Section 133(6)clear

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Key Topics

Section 80I20Addition to Income17Section 143(3)16Section 25015Disallowance13Section 3210Section 43(1)10Section 14810Deduction

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

Penalty proceedings u/s 271 (1)(c) of the Act for concealing particulars of income are simultaneously initiated.” 8. The matter was carried in appeal before the first appellate authority and the Ld. CIT (A), has considered all materials on record and has arrived at the conclusion that in absence of any material brought on record there is not even

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

10
Depreciation10
Section 694
Section 133(6)3
ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

Penalty proceedings u/s 271 (1)(c) of the Act for concealing particulars of income are simultaneously initiated.” 8. The matter was carried in appeal before the first appellate authority and the Ld. CIT (A), has considered all materials on record and has arrived at the conclusion that in absence of any material brought on record there is not even

JAGTAR SINGH BRAR PROP. JAGTAR SINGH SADHU SINGH,BAGAPURANA vs. INCOME TAX OFFICER, WARD 3, MOGA, MOGA

In the result, the penalty imposed u/s 271(1) (c) amounting to Rs

ITA 70/ASR/2025[2015-16]Status: DisposedITAT Amritsar18 Nov 2025AY 2015-16

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

For Appellant: Sh. Abhinav Vijh, C.A
Section 133(6)Section 145(3)Section 250Section 271(1)Section 271(1)(c)Section 44A

6. Penalty has been initiated u/s 271(1) ( c) of the Act , in course of assessment proceedings, both for (i) furnishing of inaccurate particulars on the estimated contract income of Rs. 23.53 lakhs and also (ii) for concealment of particulars of income on the addition of Rs. 90,000/- being the alleged undisclosed truck income u/s 44AE. 7. Penalty subsequently

SHRIMATI BANEET KAUR BHASIN,JALANDHAR vs. INCOME TAX OFFICER WARD-1(1), JALANDHAR

In the result, appeal of the assessment ITA No

ITA 251/ASR/2018[2009-10]Status: DisposedITAT Amritsar21 Aug 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 246/Asr/2014 & Ita No. 251/Asr/2018 Assessment Year:2009-10

Section 143(3)Section 250Section 40A(3)Section 69

133(6) of the Act were received back un-served from almost all the creditors in whose case addition has been made. The fact regarding non receipt of any information or the fact with regard to receipt of letters back undelivered was conveyed to the assessee by the Assessing Officer. In the absence of any satisfactory reply from the assessee

SMT. BANEET KAUR BHASIN,,JALANDHAR vs. THE INCOME-TAX OFFICER, JALANDHAR

In the result, appeal of the assessment ITA No

ITA 246/ASR/2014[2009-10]Status: DisposedITAT Amritsar21 Aug 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 246/Asr/2014 & Ita No. 251/Asr/2018 Assessment Year:2009-10

Section 143(3)Section 250Section 40A(3)Section 69

133(6) of the Act were received back un-served from almost all the creditors in whose case addition has been made. The fact regarding non receipt of any information or the fact with regard to receipt of letters back undelivered was conveyed to the assessee by the Assessing Officer. In the absence of any satisfactory reply from the assessee

THE INCOME-TAX OFFICER,, JALANDHAR vs. SMT. BANEET KAUR BHASIN,, JALANDHAR

In the result, appeal of the assessment ITA No

ITA 263/ASR/2014[2009-10]Status: DisposedITAT Amritsar21 Aug 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 246/Asr/2014 & Ita No. 251/Asr/2018 Assessment Year:2009-10

Section 143(3)Section 250Section 40A(3)Section 69

133(6) of the Act were received back un-served from almost all the creditors in whose case addition has been made. The fact regarding non receipt of any information or the fact with regard to receipt of letters back undelivered was conveyed to the assessee by the Assessing Officer. In the absence of any satisfactory reply from the assessee

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

Penalty proceedings u/s 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

Penalty proceedings u/s 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 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

Penalty proceedings u/s 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

Penalty proceedings u/s 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

Penalty proceedings u/s 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

Penalty proceedings u/s 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

Penalty proceedings u/s 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

Penalty proceedings u/s 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

Penalty proceedings u/s 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

Penalty proceedings u/s 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

SHRI JASBIR SINGH ,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, appeal of the assesseeITA No

ITA 133/ASR/2022[2019-20]Status: DisposedITAT Amritsar07 Aug 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 133/Asr/2022 Assessment Year: 2019-20

Section 143(3)Section 250Section 69

Penalty proceedings u/s 271 AAC of the I.T.Act, 1961 is separately being initiated being deemed income as per provisions of section 68 of the I.T.Act. [ Addition: Rs.27,20,300/-]” I.T.A. No. 133/Asr/2022 8 Assessment Year: 2019-20 5.2 The ld. AR further placed a detailed statement related to denial of reasonable opportunity during assessment proceeding related to issuance