BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

8 results for “penalty u/s 271”+ Section 153Cclear

Sorted by relevance

Delhi458Mumbai321Jaipur147Chennai100Bangalore89Pune67Indore58Hyderabad57Surat54Ahmedabad49Kolkata47Allahabad37Cochin29Chandigarh28Rajkot21Visakhapatnam20Nagpur15Guwahati12Dehradun12Panaji10Lucknow9Agra8Amritsar8Raipur5Cuttack4Patna3Jabalpur3Karnataka2Ranchi1

Key Topics

Section 153C61Section 13212Section 153A12Section 1487Section 271F7Penalty7Section 271(1)(c)6Section 1442

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

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

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

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

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

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

SMT. PRITPAL KAUR,LUDHIANA vs. INCOME TAX OFFICER WARD 4(3), JALANDHAR

ITA 59/ASR/2021[2010-11]Status: DisposedITAT Amritsar07 Aug 2023AY 2010-11

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

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 144Section 148Section 2Section 271F

153C, penalty for failure to furnish the return of income cannot be levied under s. 271F. He pleaded that prior to the omission of s. 271(l)(a) by the Direct Tax Laws Act, 1989, the penalty was leviable for non-furnishing the return and the provisions at that relevant time in existence are as under : 7 Pritpal Kaur

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I, JALANDHAR vs. SHRI SUMAN AGGARWAL, JALANDHAR

The appeal of the Revenue is dismissed and the CO filed by the assessee is dismissed being infructuous

ITA 101/ASR/2018[2009-10]Status: DisposedITAT Amritsar14 Jul 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 101/Asr/2018 Assessment Year: 2009-10

Section 143(2)Section 147Section 148Section 153CSection 69B

153C and not u/s.148. Thus, the order under appeal is not sustainable being illegal on this premise. 3 ITA No. 101 & CO No. 09/Asr/2018&2019 (ii) That the Id. ACIT has grossly erred in facts and in law, in assuming jurisdiction in this case by invoking the provisions of section 147/148 and therefore, the impugned order, passed in consequence thereof