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6 results for “penalty u/s 271”+ Section 171clear

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Key Topics

Section 12715Section 14810Section 246A6Section 1436Section 271(1)(c)4Section 143(3)3Section 1323Section 115V3Reassessment

M/S KASHMIR STEEL ROLLING MILLS,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, the assessee’s appeal is partly allowed

ITA 548/ASR/2016[2009-10]Status: DisposedITAT Amritsar09 May 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 548/(Asr)/2016 Assessment Year: 2009-10

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 271Section 271(1)(c)

171, 216). It is again noteworthy that section 271(1B) stood inserted on the statute-book by Finance Act, 2008, i.e., prior to the afore-referred decisions by the Hon'ble High Court and the Hon'ble Apex Court. In other words, section 271(1B) - which relates only to penalty u/s

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

3
Addition to Income3
Search & Seizure3
Reopening of Assessment2

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

171; (g) an order made under clause (b) of sub-section (1) or under sub- section (2) or sub-section (3) or sub-section (5) of section 185 in respect of an assessment for the assessment year commencing on or before the 1st day of April, 1992; (h) an order cancelling the registration of a firm under sub-section

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

171; (g) an order made under clause (b) of sub-section (1) or under sub- section (2) or sub-section (3) or sub-section (5) of section 185 in respect of an assessment for the assessment year commencing on or before the 1st day of April, 1992; (h) an order cancelling the registration of a firm under sub-section

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

171; (g) an order made under clause (b) of sub-section (1) or under sub- section (2) or sub-section (3) or sub-section (5) of section 185 in respect of an assessment for the assessment year commencing on or before the 1st day of April, 1992; (h) an order cancelling the registration of a firm under sub-section

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

Penalty proceedings u/s 271 (1)(c) of the Act for concealing particulars of income are simultaneously initiated.” 8. The matter was carried in appeal before the first appellate authority and the Ld. CIT (A), has considered all materials on record and has arrived at the conclusion that in absence of any material brought on record there is not even

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

Penalty proceedings u/s 271 (1)(c) of the Act for concealing particulars of income are simultaneously initiated.” 8. The matter was carried in appeal before the first appellate authority and the Ld. CIT (A), has considered all materials on record and has arrived at the conclusion that in absence of any material brought on record there is not even