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28 results for “penalty u/s 271”+ Section 153A(1)(b)clear

Sorted by relevance

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Key Topics

Section 153A82Section 153C60Section 271(1)(c)44Section 13235Penalty25Section 271(1)(b)24Section 13918Search & Seizure17Section 127

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

Showing 1–20 of 28 · Page 1 of 2

15
Section 27414
Addition to Income13
Survey u/s 133A8

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 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

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)

1). The assessee cannot be visited with penalty. 10. From the above, it is evident that the premise of the appellant was also subject to search on 25-09-2019. Therefore, the appellant cannot be referred to as a ‘person other than the person referred to in section 153A'. Since the section 153A refers to a person whose premises have

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)

1). The assessee cannot be visited with penalty. 10. From the above, it is evident that the premise of the appellant was also subject to search on 25-09-2019. Therefore, the appellant cannot be referred to as a ‘person other than the person referred to in section 153A'. Since the section 153A refers to a person whose premises have

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)

1). The assessee cannot be visited with penalty. 10. From the above, it is evident that the premise of the appellant was also subject to search on 25-09-2019. Therefore, the appellant cannot be referred to as a ‘person other than the person referred to in section 153A'. Since the section 153A refers to a person whose premises have

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)

1). The assessee cannot be visited with penalty. 10. From the above, it is evident that the premise of the appellant was also subject to search on 25-09-2019. Therefore, the appellant cannot be referred to as a ‘person other than the person referred to in section 153A'. Since the section 153A refers to a person whose premises have

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)

1). The assessee cannot be visited with penalty. 10. From the above, it is evident that the premise of the appellant was also subject to search on 25-09-2019. Therefore, the appellant cannot be referred to as a ‘person other than the person referred to in section 153A'. Since the section 153A refers to a person whose premises have

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)

1). The assessee cannot be visited with penalty. 10. From the above, it is evident that the premise of the appellant was also subject to search on 25-09-2019. Therefore, the appellant cannot be referred to as a ‘person other than the person referred to in section 153A'. Since the section 153A refers to a person whose premises have

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271(1)(b

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271(1)(b

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271(1)(b

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271(1)(b

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271(1)(b

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

153A of the Act related to search and seizure operation u/s 132 of the Act which was conducted at the premises of the assessee on dated18.02.2010. The penalty was issued for noncompliance of notice u/s 142(1) which was issued on 18.03.2011. The penalty was levied persuasion of section 274 r.w.s. 271(1)(b