BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

36 results for “penalty u/s 271”+ Section 142(2)(a)clear

Sorted by relevance

Delhi512Mumbai484Jaipur241Ahmedabad169Hyderabad165Indore151Surat147Pune136Rajkot110Bangalore108Chennai107Kolkata96Chandigarh86Raipur58Visakhapatnam56Allahabad47Amritsar36Lucknow34Patna31Guwahati27Nagpur26Jodhpur22Dehradun17Jabalpur16Cuttack14Agra14Cochin10Panaji10Ranchi7Varanasi1

Key Topics

Section 153C60Section 271(1)(b)32Section 153A30Section 250(6)26Section 13224Penalty22Addition to Income21Section 14817Section 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)

2) TMI 418 - ITAT AHMEDABAD HAKIM KHAN SUMERGADH BIBALSAR, JALORE VERSUS THE ITO, WARD-3, PALANPUR Levy of penalty u/s 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

Showing 1–20 of 36 · Page 1 of 2

13
Section 14713
Search & Seizure6
Limitation/Time-bar6

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)

2) TMI 418 - ITAT AHMEDABAD HAKIM KHAN SUMERGADH BIBALSAR, JALORE VERSUS THE ITO, WARD-3, PALANPUR Levy of penalty u/s 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

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)

2) TMI 418 - ITAT AHMEDABAD HAKIM KHAN SUMERGADH BIBALSAR, JALORE VERSUS THE ITO, WARD-3, PALANPUR Levy of penalty u/s 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

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)

2) TMI 418 - ITAT AHMEDABAD HAKIM KHAN SUMERGADH BIBALSAR, JALORE VERSUS THE ITO, WARD-3, PALANPUR Levy of penalty u/s 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

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

In the result, appeal of the assessee is allowed

ITA 215/ASR/2022[2019-20]Status: DisposedITAT Amritsar20 Mar 2023AY 2019-20

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 142Section 154Section 272ASection 272A(1)(d)Section 273B

271(l)(b) but are equally applicable to penalties levied u/s 272A(l)(d) as in both the sections, the penalty is leviable in cases of non-compliance to directions to get books audited u/s 142(2A). Hence, the contentions of the AR, in the present case, that as the Special Audit has been completed, hence the penalty order should

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

In the result, the bunch of appeals are allowed

ITA 19/ASR/2023[2017-18]Status: DisposedITAT Amritsar23 Aug 2023AY 2017-18

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 levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

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

In the result, the bunch of appeals are allowed

ITA 18/ASR/2023[2016-17]Status: DisposedITAT Amritsar23 Aug 2023AY 2016-17

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 levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

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

In the result, the bunch of appeals are allowed

ITA 21/ASR/2023[2019-20]Status: DisposedITAT Amritsar23 Aug 2023AY 2019-20

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 levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

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

In the result, the bunch of appeals are allowed

ITA 20/ASR/2023[2018-19]Status: DisposedITAT Amritsar23 Aug 2023AY 2018-19

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 levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

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 levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

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 levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

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

In the result, the appeal of the assessee bearing ITA No

ITA 202/ASR/2023[2012-13]Status: DisposedITAT Amritsar13 Sept 2023AY 2012-13

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

Section 142Section 147Section 250Section 271Section 271(1)Section 271(1)(b)

2. That no reasonable and proper opportunity of being heard was allowed before levying the penalty u/s 271(l)(b) of the IT Act, 1961. Again, the Ld. CIT(A) has grossly erred in confirming the penalty levied by the AO without affording any opportunity of being heard. As such the order passed by the worthy CIT(A) thereby confirming

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

In the result, the appeal of the appellant is dismissed

ITA 111/ASR/2019[2011-11]Status: DisposedITAT Amritsar11 Apr 2023AY 2011-11

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

Section 144Section 147Section 148Section 24Section 250Section 271Section 44ASection 80C

penalty u/s 271(1) (b) which was initiated for non-complying notice U/s 142(1) during the assessment proceeding. The amount of Rs.10,000/- is levied u/s 271(1)(b) of the Act. Aggrieved assessee filed the appeals against both the orders before the ld. CIT(A). But remain unsuccessful. Being aggrieved assessee filed an appeal before us. 6. Both

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

In the result, the appeal of the appellant is dismissed

ITA 110/ASR/2019[2010-11]Status: DisposedITAT Amritsar11 Apr 2023AY 2010-11

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

Section 144Section 147Section 148Section 24Section 250Section 271Section 44ASection 80C

penalty u/s 271(1) (b) which was initiated for non-complying notice U/s 142(1) during the assessment proceeding. The amount of Rs.10,000/- is levied u/s 271(1)(b) of the Act. Aggrieved assessee filed the appeals against both the orders before the ld. CIT(A). But remain unsuccessful. Being aggrieved assessee filed an appeal before us. 6. Both

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

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 6/ASR/2023[2010-11]Status: DisposedITAT Amritsar12 May 2023AY 2010-11

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

2. That the penalty u/s 271(1)(b) is wrongly imposed and confirmed by CIT(A). 3. That there were regular changes in the management of the society and previous management was not aware about facts of this case. 4. That the judgements quoted by CIT(A) are not squarely applicable to this case. 5. That the assessee requests

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

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 5/ASR/2023[2009-10]Status: DisposedITAT Amritsar12 May 2023AY 2009-10

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

2. That the penalty u/s 271(1)(b) is wrongly imposed and confirmed by CIT(A). 3. That there were regular changes in the management of the society and previous management was not aware about facts of this case. 4. That the judgements quoted by CIT(A) are not squarely applicable to this case. 5. That the assessee requests

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

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 2/ASR/2023[2005-06]Status: DisposedITAT Amritsar12 May 2023AY 2005-06

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

2. That the penalty u/s 271(1)(b) is wrongly imposed and confirmed by CIT(A). 3. That there were regular changes in the management of the society and previous management was not aware about facts of this case. 4. That the judgements quoted by CIT(A) are not squarely applicable to this case. 5. That the assessee requests

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

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 3/ASR/2023[2006-07]Status: DisposedITAT Amritsar12 May 2023AY 2006-07

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

2. That the penalty u/s 271(1)(b) is wrongly imposed and confirmed by CIT(A). 3. That there were regular changes in the management of the society and previous management was not aware about facts of this case. 4. That the judgements quoted by CIT(A) are not squarely applicable to this case. 5. That the assessee requests

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

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 1/ASR/2023[2004-05]Status: DisposedITAT Amritsar12 May 2023AY 2004-05

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

2. That the penalty u/s 271(1)(b) is wrongly imposed and confirmed by CIT(A). 3. That there were regular changes in the management of the society and previous management was not aware about facts of this case. 4. That the judgements quoted by CIT(A) are not squarely applicable to this case. 5. That the assessee requests

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

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 4/ASR/2023[2008-09]Status: DisposedITAT Amritsar12 May 2023AY 2008-09

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

2. That the penalty u/s 271(1)(b) is wrongly imposed and confirmed by CIT(A). 3. That there were regular changes in the management of the society and previous management was not aware about facts of this case. 4. That the judgements quoted by CIT(A) are not squarely applicable to this case. 5. That the assessee requests