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42 results for “penalty u/s 271”+ Section 148clear

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Key Topics

Section 14793Section 14889Section 271(1)(c)46Addition to Income40Section 69A25Section 250(6)24Penalty22Section 153A20Section 28217

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)

penalties u/s 271(1)(b) of the act amounting to Rs. 30,000/- in each, on account of non-compliance to notice u/s 142(1) on 29.11.2022, 10.02.2022 and 18.02.2022 without appreciating the fact and circumstances of the matter that non-compliance has been caused due to the reasons beyond the control of the appellant. In support, he filed

Showing 1–20 of 42 · Page 1 of 3

Section 15116
Cash Deposit14
Survey u/s 133A14

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)

penalties u/s 271(1)(b) of the act amounting to Rs. 30,000/- in each, on account of non-compliance to notice u/s 142(1) on 29.11.2022, 10.02.2022 and 18.02.2022 without appreciating the fact and circumstances of the matter that non-compliance has been caused due to the reasons beyond the control of the appellant. In support, he filed

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)

penalties u/s 271(1)(b) of the act amounting to Rs. 30,000/- in each, on account of non-compliance to notice u/s 142(1) on 29.11.2022, 10.02.2022 and 18.02.2022 without appreciating the fact and circumstances of the matter that non-compliance has been caused due to the reasons beyond the control of the appellant. In support, he filed

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)

penalties u/s 271(1)(b) of the act amounting to Rs. 30,000/- in each, on account of non-compliance to notice u/s 142(1) on 29.11.2022, 10.02.2022 and 18.02.2022 without appreciating the fact and circumstances of the matter that non-compliance has been caused due to the reasons beyond the control of the appellant. In support, he filed

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 u/s 143(3)/147 of the Income Tax Act. 1961 on account of invalid reason being recorded by the AO to suspect and not to belief; non-service of notice issued u/s 148. Approval of the PCIT u/s 151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s

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 u/s 143(3)/147 of the Income Tax Act. 1961 on account of invalid reason being recorded by the AO to suspect and not to belief; non-service of notice issued u/s 148. Approval of the PCIT u/s 151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s

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 u/s 143(3)/147 of the Income Tax Act. 1961 on account of invalid reason being recorded by the AO to suspect and not to belief; non-service of notice issued u/s 148. Approval of the PCIT u/s 151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s

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 u/s 143(3)/147 of the Income Tax Act. 1961 on account of invalid reason being recorded by the AO to suspect and not to belief; non-service of notice issued u/s 148. Approval of the PCIT u/s 151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s

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 u/s 143(3)/147 of the Income Tax Act. 1961 on account of invalid reason being recorded by the AO to suspect and not to belief; non-service of notice issued u/s 148. Approval of the PCIT u/s 151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s

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 u/s 143(3)/147 of the Income Tax Act. 1961 on account of invalid reason being recorded by the AO to suspect and not to belief; non-service of notice issued u/s 148. Approval of the PCIT u/s 151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s

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 u/s 143(3)/147 of the Income Tax Act. 1961 on account of invalid reason being recorded by the AO to suspect and not to belief; non-service of notice issued u/s 148. Approval of the PCIT u/s 151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s

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 u/s 143(3)/147 of the Income Tax Act. 1961 on account of invalid reason being recorded by the AO to suspect and not to belief; non-service of notice issued u/s 148. Approval of the PCIT u/s 151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s

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 u/s 143(3)/147 of the Income Tax Act. 1961 on account of invalid reason being recorded by the AO to suspect and not to belief; non-service of notice issued u/s 148. Approval of the PCIT u/s 151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s

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 u/s 143(3)/147 of the Income Tax Act. 1961 on account of invalid reason being recorded by the AO to suspect and not to belief; non-service of notice issued u/s 148. Approval of the PCIT u/s 151(2) of the Act, and one Late Sh. Gurmail Singh v. Dy. CIT & Ors additional legal ground that Notice u/s

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 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

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

MEASAGE J.P. INDUSTRIES.,JALALABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

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

ITA 305/ASR/2019[2010-11]Status: DisposedITAT Amritsar09 Nov 2023AY 2010-11

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 282 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred on facts and law in confirming the validity of the proceedings initiated by the AO u/s 147/148 because no proper satisfaction as prescribed u/s 151 was recorded by the Pr. CIT that the case of the assessee was fit for issue of notice u/s 148. I.T.A

MESERS J.P INDUSTRIES,JALALABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

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

ITA 239/ASR/2018[2014-15]Status: DisposedITAT Amritsar09 Nov 2023AY 2014-15

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 282 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred on facts and law in confirming the validity of the proceedings initiated by the AO u/s 147/148 because no proper satisfaction as prescribed u/s 151 was recorded by the Pr. CIT that the case of the assessee was fit for issue of notice u/s 148. I.T.A

M/S J. P. INDUSTRIES ,JALALABAD vs. ACIT, CIRCLE - II, BATHINDA

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

ITA 212/ASR/2017[2013-14]Status: DisposedITAT Amritsar09 Nov 2023AY 2013-14

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 282 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred on facts and law in confirming the validity of the proceedings initiated by the AO u/s 147/148 because no proper satisfaction as prescribed u/s 151 was recorded by the Pr. CIT that the case of the assessee was fit for issue of notice u/s 148. I.T.A

M/S J P INDUSTRIES,JALABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE - II, BATHINDA

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

ITA 69/ASR/2019[2013-14]Status: DisposedITAT Amritsar09 Nov 2023AY 2013-14

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 282 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred on facts and law in confirming the validity of the proceedings initiated by the AO u/s 147/148 because no proper satisfaction as prescribed u/s 151 was recorded by the Pr. CIT that the case of the assessee was fit for issue of notice u/s 148. I.T.A