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3 results for “penalty u/s 271”+ Section 159clear

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Key Topics

Section 271(1)(c)12Section 2746Section 683Section 1483Section 1442Section 1472Penalty2

M/S ORTHONONVA HOSPITAL ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, the appeal bearing ITA No

ITA 65/ASR/2021[2006-07]Status: HeardITAT Amritsar30 Sept 2022AY 2006-07

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

Section 250Section 271(1)(c)Section 274

Section 271(1)(c) is two limbs concealed income and inaccurate particulars of the income. Before issuing the notice, the ld. AO should specify the limb related to penalty proceedings. This particular notice it is a self-defective and the ld. AO did not mention the nature of concealment in the notice issued u/s 274/271(1)(c). The counsel laid

SHRI KRISHAN KUMAR SHARMA ,FAZILKA vs. INCOME TAX OFFICER, WARD 2(4), ABOHAR

In the result the appeal of the assessee is allowed

ITA 14/ASR/2018[2009-10]Status: Disposed
ITAT Amritsar
07 Jul 2022
AY 2009-10

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

For Appellant: Sh. J. K. Gupta, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 139(1)Section 139(2)Section 142Section 143(3)Section 22Section 250(6)Section 271Section 271(1)(c)Section 274Section 27l

section 27l. (BRIJ LAL) Income Tax Officer Ward-II(4), Abohar 3. The ld. DR vehemently argued and relied on the order of the ld. CIT(A). The ld. DR further mentioned that in the assessment order passed u/s 143(3) dated 17.02.2016 by the ld. AO. The ld. AO specifically mentioned that the penalty proceedings u/s 271

SHRI RAVINDER SACHDEVA,AMRITSAR vs. INCOME TAX OFFICER WARD -5 (4), AMRITSAR

In the result, the appeal of the assesse is allowed for statistical

ITA 263/ASR/2022[2012-13]Status: DisposedITAT Amritsar20 Jun 2023AY 2012-13

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

For Appellant: Shri. P.N. Arora, AdvocateFor Respondent: Shri Pardeep Kumar, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 234ASection 68

Penalty proceedings under section 271(1 )(b) and 271(1 )(c) of the Income Tax Act, 1961 for concealment of income are being initiated separately.” 7. The assesse being aggrieved with the Assessment Order, went in appeal before the Ld. CIT(A) who has confirm the addition by observing as under: I.T.A. No. 263/Asr/2022 Assessment Year