Search: penalty u/s 271

36 results for “penalty u/s 271”+ Section 142clear

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Section 153C60 Section 271(1)(b)32 Section 153A30 Section 250(6)26 Section 13224 Penalty22 Addition to Income21 Section 14817 Section 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)

271(1)(b) - non-compliance of the notices issued u/s. 142(1) - Penalty u/s 271F - non-filing of the Return of Income - HELD THAT:- Parliament has used the words "may" and not "shall", thereby making their intention clear in as much as that levy of Penalty is discretionary and not automatic. The said conclusion is further justified by Section

Showing 1–20 of 36 · Page 1 of 2

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

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

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

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

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

NAVJEEVAN CHARITABLE SOCIETY ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

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

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

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

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

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

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

SHRI RAVINDER SACHDEVA,AMRITSAR vs. INCOME TAX OFFICER WARD-5 (4), AMRITSAR

SH. SURESH KUMAR SHARMA S/O. SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3(3), FARIDKOT

SH.SURESH KUMAR SHARMA.S/O SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3 (3), FAIDKOT

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOE TAX CENTRAL CIRCLE -1, JALANDHAR

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR