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5 results for “penalty u/s 271”+ Section 197(1)clear

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Key Topics

Section 14816Section 1479Addition to Income5Section 2714Section 69A4Section 143(3)3Section 250(6)2Section 133(6)2Section 271(1)(c)

SHRI GURBACHAN SINGH S/O SH. GURDEV SINGH,MANSA vs. INCOME TAX OFFICER WARD - 1 (4), MANSA

In the result, the quantum appeal in ITA No

ITA 197/ASR/2022[2011-12]Status: DisposedITAT Amritsar31 Jan 2023AY 2011-12

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

Section 144Section 147Section 148Section 271Section 271(1)(c)Section 69A

197 & 198/Asr/2022 Assessment Year: 2011-12 Sh. Gurbachan Singh V. Income Tax Officer, S/o Sh. Gurdev Singh Ward-1(4), Mansa Vill. Hero Kalan, Teh. & Distt. Mansa [PAN: AVVPS 9549L] (Appellant) (Respondent) Appellant by None Respondent by Ms. Priyanka Singla, Sr. DR Date of Hearing : 21.12.2022 Date of Pronouncement : 31.01.2023 ORDER Per Dr. M. L. Meena, AM: Both the appeals

2
Reassessment2
Reopening of Assessment2
Business Income2

SHRI GURBACHAN SINGH S/O SHRI.GURDEV SINGH ,MANSA vs. INCOME TAX OFFICER WARD- 1 (4 ), MANSA

In the result, the quantum appeal in ITA No

ITA 198/ASR/2022[2011-12]Status: DisposedITAT Amritsar31 Jan 2023AY 2011-12

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

Section 144Section 147Section 148Section 271Section 271(1)(c)Section 69A

197 & 198/Asr/2022 Assessment Year: 2011-12 Sh. Gurbachan Singh V. Income Tax Officer, S/o Sh. Gurdev Singh Ward-1(4), Mansa Vill. Hero Kalan, Teh. & Distt. Mansa [PAN: AVVPS 9549L] (Appellant) (Respondent) Appellant by None Respondent by Ms. Priyanka Singla, Sr. DR Date of Hearing : 21.12.2022 Date of Pronouncement : 31.01.2023 ORDER Per Dr. M. L. Meena, AM: Both the appeals

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

SH. JASBIR SINGH S/O TEK CHAND,,HOSHIARPUR vs. THE INCOME TAX OFFICER,, HOSHIARPUR

In the result, the assessee’s appeal is allowed on the aforesaid terms

ITA 600/ASR/2015[2007-08]Status: DisposedITAT Amritsar01 Jan 2019AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 600/(Asr)/2015 Assessment Year: 2007-08

For Appellant: Sh. J. K. Passi (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 147

section 143(3) read with sec. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 30.11.2010 for Assessment Year (A.Y.) 2007-08. 2. The appeal being time-barred, the first issue is if the delay could be condoned, and the appeal admitted. The delay is explained as on account of non- receipt of the appellate order