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10 results for “penalty u/s 271”+ Section 154clear

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Key Topics

Section 12715Section 26313Section 1428Section 143(3)6Section 246A6Section 1436Section 1545Section 1483Penalty3Addition to Income

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

3
Search & Seizure3
Long Term Capital Gains2

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 410/ASR/2017[2006-07]Status: DisposedITAT Amritsar21 Feb 2018AY 2006-07

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA; (d) an order made under section 163 treating the assessee as the agent

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 412/ASR/2017[2010-11]Status: DisposedITAT Amritsar21 Feb 2018AY 2010-11

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA; (d) an order made under section 163 treating the assessee as the agent

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 408/ASR/2017[2004-05]Status: DisposedITAT Amritsar21 Feb 2018AY 2004-05

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in sub-section (12) of section 144BA; (d) an order made under section 163 treating the assessee as the agent

MESERS EMBROCIA FARMS PVT LTD,PATHANKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

ITA 561/ASR/2018[2006-07]Status: DisposedITAT Amritsar13 May 2019AY 2006-07

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

For Appellant: Sh. Tarsem Lal, AdvFor Respondent: Sh. Charan Dass, Sr. D.R
Section 143(3)Section 154Section 250Section 271(1)(c)Section 50C

section 154 of the Income Tax Act, 1961 ('the Act' hereinafter) dated 15/5/2017 for assessment year (AY) 2006-07, claiming amendment of the appellate order dated 15/01/2014 partly allowing the assessee’s appeal contesting its assessment u/s. 143(3) of the Act dated 19/12/2008 for the said year. The second appeal (in ITA No. 284/Asr/2017) is in respect of confirmation

M/S EMBROCIA FARMS PVT LTD. ,PATHANKOT vs. D.C.I.T, CIRCLE-6,, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

ITA 284/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 May 2019AY 2006-07

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

For Appellant: Sh. Tarsem Lal, AdvFor Respondent: Sh. Charan Dass, Sr. D.R
Section 143(3)Section 154Section 250Section 271(1)(c)Section 50C

section 154 of the Income Tax Act, 1961 ('the Act' hereinafter) dated 15/5/2017 for assessment year (AY) 2006-07, claiming amendment of the appellate order dated 15/01/2014 partly allowing the assessee’s appeal contesting its assessment u/s. 143(3) of the Act dated 19/12/2008 for the said year. The second appeal (in ITA No. 284/Asr/2017) is in respect of confirmation

SMT. RAJINDER KAUR,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee is allowed

ITA 171/ASR/2022[2011-12]Status: DisposedITAT Amritsar22 Mar 2023AY 2011-12

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 1Section 143(3)Section 148Section 263

penalty proceedings u/s 271 (l)(c) of the Act have been initiated since assessment order u/s 144 r.w.s. 263 of the Act has been made by National Faceless Assessment Centre, Delhi (NFAC) vide order dated 28.03.2022. Assessee was further informed that appeal against assessment order is required to be filed and assessee is also entitled to question the order passed

M/S. JAMMU DEVELOPMENT AUTHORITY,,JAMMU ( J&K) vs. THE DEPUTY COMMISSIONER OF INCOME TAX, JAMMU

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the department is dismissed

ITA 498/ASR/2013[2005-06]Status: DisposedITAT Amritsar20 Mar 2019AY 2005-06

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner Of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (Appellant) (Respondent) Pan No. Aadfj7335A Ita No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. R. K. Gupta, Ca & Shri. Vasu Gupta, Ca Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 22.03.2019 Order Per N. S. Saini: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Commissioner Of Income Tax (Appeals) Dated 06.05.2013, Jammu.

For Appellant: Shri. R. K. Gupta, CA &For Respondent: Shri. M. P. Singh, CIT DR

154 pertained to General Development Account i.e. the Appellant's own ITA Nos. 494 & 498/Asr./2013 15 Jammu Development Authority account. The appellant had also incurred an expenditure of Rs.12,06,64,979/- on works and development schemes, of which Rs.4,92,83,178 pertained to nazul schemes and Rs.7,13,81,801 pertained to GDA schemes. The AO however

THE DEPUTY COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. JAMMU DEVELPMENT AUTHORITY,, JAMMU

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the department is dismissed

ITA 494/ASR/2013[2005-06]Status: DisposedITAT Amritsar20 Mar 2019AY 2005-06

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 498/Asr./2013 : Asstt. Year : 2005-06 Jammu Development Authority, Vs Dy. Commissioner Of Income Vikas Bhawan, Rail Head Tax, Circle-I, Complex, Jammu, J & K Jammu (Appellant) (Respondent) Pan No. Aadfj7335A Ita No. 494/Asr./2013 : Asstt. Year : 2005-06 Dy. Commissioner Of Income Vs Jammu Development Authority, Tax, Circle-I, Vikas Bhawan, Rail Head Jammu Complex, Jammu, J & K (Appellant) (Respondent) Pan No. Aabcp1720E Assessee By : Shri. R. K. Gupta, Ca & Shri. Vasu Gupta, Ca Revenue By : Shri. M. P. Singh, Cit Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 22.03.2019 Order Per N. S. Saini: These Are The Cross Appeals Filed By The Assessee & Revenue Against The Order Of Commissioner Of Income Tax (Appeals) Dated 06.05.2013, Jammu.

For Appellant: Shri. R. K. Gupta, CA &For Respondent: Shri. M. P. Singh, CIT DR

154 pertained to General Development Account i.e. the Appellant's own ITA Nos. 494 & 498/Asr./2013 15 Jammu Development Authority account. The appellant had also incurred an expenditure of Rs.12,06,64,979/- on works and development schemes, of which Rs.4,92,83,178 pertained to nazul schemes and Rs.7,13,81,801 pertained to GDA schemes. The AO however

SATNAM SINGH MEMORIAL TRUST,JALANDHAR vs. INCOME TAX OFFICE WARD-III(2), JALANDHAR

In the result, the assessee’s appeal is dismissed

ITA 478/ASR/2017[2010-11]Status: DisposedITAT Amritsar19 Jul 2019AY 2010-11

Bench: Sh. Sanjay Arorai.T.A. No. 478/Asr/2017 Assessment Year: 2010-11

For Appellant: Sh. Rohit Bhardwar (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 10Section 10(23)(iiiae)Section 12ASection 143(3)

u/s. 12AA of the Act, filed its’ return of income for the relevant year on 14.10.2010, at nil income; it’s operating statement reflecting a loss of Rs. 29,530 (PB pg. 3). Examining the same in the assessment proceedings, the Assessing Officer (AO) found that while expenditure aggregating to Rs.18,29,435, i.e., on electricity, salary, bonus