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37 results for “penalty u/s 271”+ Section 153Aclear

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Key Topics

Section 153A91Section 153C60Section 271(1)(c)58Section 13236Penalty34Section 27426Section 271(1)(b)24Section 27122Section 13918Search & Seizure

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 u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A

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

Showing 1–20 of 37 · Page 1 of 2

17
Addition to Income15
Survey u/s 133A8

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 u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A

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 u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A

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 u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A

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(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A

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(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A

SH SUMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 43/ASR/2017[2006-07]Status: DisposedITAT Amritsar30 Dec 2019AY 2006-07

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

153A of the Act. The Ld. CIT(Central) appeals has also failed to appreciate the facts that AO has not discussed the merit a reason for levying penalty and he has passed order mechanically without application of mind. 3. That the Ld. CIT(A) has erred in confirming the penalty without appreciating the facts that

SH. KASTURI LAL MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 46/ASR/2017[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

153A of the Act. The Ld. CIT(Central) appeals has also failed to appreciate the facts that AO has not discussed the merit a reason for levying penalty and he has passed order mechanically without application of mind. 3. That the Ld. CIT(A) has erred in confirming the penalty without appreciating the facts that

SH. KASTURI LAL MAHAJAN,JAMMU vs. THE DY. COMMISSIONER OF INCOME-TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 190/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 Dec 2019AY 2008-09

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

153A of the Act. The Ld. CIT(Central) appeals has also failed to appreciate the facts that AO has not discussed the merit a reason for levying penalty and he has passed order mechanically without application of mind. 3. That the Ld. CIT(A) has erred in confirming the penalty without appreciating the facts that

SH AMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 40/ASR/2017[2006-07]Status: DisposedITAT Amritsar30 Dec 2019AY 2006-07

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

153A of the Act. The Ld. CIT(Central) appeals has also failed to appreciate the facts that AO has not discussed the merit a reason for levying penalty and he has passed order mechanically without application of mind. 3. That the Ld. CIT(A) has erred in confirming the penalty without appreciating the facts that

SH AMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 41/ASR/2017[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

153A of the Act. The Ld. CIT(Central) appeals has also failed to appreciate the facts that AO has not discussed the merit a reason for levying penalty and he has passed order mechanically without application of mind. 3. That the Ld. CIT(A) has erred in confirming the penalty without appreciating the facts that

SH AMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 42/ASR/2017[2087-09]Status: DisposedITAT Amritsar30 Dec 2019AY 2087-09

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

153A of the Act. The Ld. CIT(Central) appeals has also failed to appreciate the facts that AO has not discussed the merit a reason for levying penalty and he has passed order mechanically without application of mind. 3. That the Ld. CIT(A) has erred in confirming the penalty without appreciating the facts that

SH SUMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 44/ASR/2017[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

153A of the Act. The Ld. CIT(Central) appeals has also failed to appreciate the facts that AO has not discussed the merit a reason for levying penalty and he has passed order mechanically without application of mind. 3. That the Ld. CIT(A) has erred in confirming the penalty without appreciating the facts that

SH SUMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 45/ASR/2017[2008-09]Status: DisposedITAT Amritsar30 Dec 2019AY 2008-09

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

153A of the Act. The Ld. CIT(Central) appeals has also failed to appreciate the facts that AO has not discussed the merit a reason for levying penalty and he has passed order mechanically without application of mind. 3. That the Ld. CIT(A) has erred in confirming the penalty without appreciating the facts that

SH. RENU ARORA,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, appeal of the assessee ITA No

ITA 48/ASR/2017[2009-10]Status: DisposedITAT Amritsar01 Aug 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 48/Asr/2017 Assessment Year: 2009-10

Section 139(1)Section 153ASection 250Section 271Section 271(1)(c)

section 153A itself does not exist, so the difference of tax is in question related imposition of penalty U/s 271

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 48/ASR/2021[2007-08]Status: DisposedITAT Amritsar20 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

153A of the Act, the AO, has stated that penalty proceedings u/s 271(1)(c) were being initiated for the concealment of income and in the later years for furnishing inaccurate particulars. The ld. Counsel argued that the penalty proceedings are distinct from the assessment proceedings, although the proceedings of the levy of penalty may emanates from the assessment

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 51/ASR/2021[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

153A of the Act, the AO, has stated that penalty proceedings u/s 271(1)(c) were being initiated for the concealment of income and in the later years for furnishing inaccurate particulars. The ld. Counsel argued that the penalty proceedings are distinct from the assessment proceedings, although the proceedings of the levy of penalty may emanates from the assessment

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 52/ASR/2021[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

153A of the Act, the AO, has stated that penalty proceedings u/s 271(1)(c) were being initiated for the concealment of income and in the later years for furnishing inaccurate particulars. The ld. Counsel argued that the penalty proceedings are distinct from the assessment proceedings, although the proceedings of the levy of penalty may emanates from the assessment

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMIOSSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 53/ASR/2021[2012-13]Status: DisposedITAT Amritsar20 Jul 2021AY 2012-13

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

153A of the Act, the AO, has stated that penalty proceedings u/s 271(1)(c) were being initiated for the concealment of income and in the later years for furnishing inaccurate particulars. The ld. Counsel argued that the penalty proceedings are distinct from the assessment proceedings, although the proceedings of the levy of penalty may emanates from the assessment

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 49/ASR/2021[2008-09]Status: DisposedITAT Amritsar20 Jul 2021AY 2008-09

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

153A of the Act, the AO, has stated that penalty proceedings u/s 271(1)(c) were being initiated for the concealment of income and in the later years for furnishing inaccurate particulars. The ld. Counsel argued that the penalty proceedings are distinct from the assessment proceedings, although the proceedings of the levy of penalty may emanates from the assessment