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59 results for “penalty u/s 271”+ Section 2(19)clear

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Key Topics

Section 14767Section 153C60Addition to Income48Section 14843Section 250(6)35Section 143(3)34Penalty22Section 69A21Section 250

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 32/ASR/2023[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

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

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

19-26] 7. Subsequently, penalty u/s 271(1)(b) of an amount of Rs. 30000/- was levied vide order passed by the AO on 19.09.2022 against three defaults in respect of not replying to notice u/s 142(1) dated 29.11.2022, 10.02.2022 and 18.02.2022. 8. That the imposition of penalty u/s 271(1)(b) is not mandatory rather is discretionary provided

Showing 1–20 of 59 · Page 1 of 3

20
Section 1020
Deduction16
Disallowance14

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD -2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 31/ASR/2023[2014-15]Status: DisposedITAT Amritsar30 May 2023AY 2014-15

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

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

19-26] 7. Subsequently, penalty u/s 271(1)(b) of an amount of Rs. 30000/- was levied vide order passed by the AO on 19.09.2022 against three defaults in respect of not replying to notice u/s 142(1) dated 29.11.2022, 10.02.2022 and 18.02.2022. 8. That the imposition of penalty u/s 271(1)(b) is not mandatory rather is discretionary provided

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD- 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 33/ASR/2023[2015-16]Status: DisposedITAT Amritsar30 May 2023AY 2015-16

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

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

19-26] 7. Subsequently, penalty u/s 271(1)(b) of an amount of Rs. 30000/- was levied vide order passed by the AO on 19.09.2022 against three defaults in respect of not replying to notice u/s 142(1) dated 29.11.2022, 10.02.2022 and 18.02.2022. 8. That the imposition of penalty u/s 271(1)(b) is not mandatory rather is discretionary provided

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

ITA 34/ASR/2023[2015-16]Status: DisposedITAT Amritsar30 May 2023AY 2015-16

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

Section 139(1)Section 144Section 147Section 151Section 250(6)Section 271(1)(b)

19-26] 7. Subsequently, penalty u/s 271(1)(b) of an amount of Rs. 30000/- was levied vide order passed by the AO on 19.09.2022 against three defaults in respect of not replying to notice u/s 142(1) dated 29.11.2022, 10.02.2022 and 18.02.2022. 8. That the imposition of penalty u/s 271(1)(b) is not mandatory rather is discretionary provided

SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 60/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

19. In the instant case, the Assessing Officer has admitted that what was recorded in the impounded document towards debit side and credit side is investment outside regular books of account, although nature of said investment is not known to the assessee as well as the Assessing Officer. Therefore, we are of the considered view that either the Assessing Officer

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 59/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

19. In the instant case, the Assessing Officer has admitted that what was recorded in the impounded document towards debit side and credit side is investment outside regular books of account, although nature of said investment is not known to the assessee as well as the Assessing Officer. Therefore, we are of the considered view that either the Assessing Officer

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 61/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

19. In the instant case, the Assessing Officer has admitted that what was recorded in the impounded document towards debit side and credit side is investment outside regular books of account, although nature of said investment is not known to the assessee as well as the Assessing Officer. Therefore, we are of the considered view that either the Assessing Officer

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

19. In the instant case, the Assessing Officer has admitted that what was recorded in the impounded document towards debit side and credit side is investment outside regular books of account, although nature of said investment is not known to the assessee as well as the Assessing Officer. Therefore, we are of the considered view that either the Assessing Officer

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 62/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

19. In the instant case, the Assessing Officer has admitted that what was recorded in the impounded document towards debit side and credit side is investment outside regular books of account, although nature of said investment is not known to the assessee as well as the Assessing Officer. Therefore, we are of the considered view that either the Assessing Officer

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 55/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

19. In the instant case, the Assessing Officer has admitted that what was recorded in the impounded document towards debit side and credit side is investment outside regular books of account, although nature of said investment is not known to the assessee as well as the Assessing Officer. Therefore, we are of the considered view that either the Assessing Officer

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 63/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

19. In the instant case, the Assessing Officer has admitted that what was recorded in the impounded document towards debit side and credit side is investment outside regular books of account, although nature of said investment is not known to the assessee as well as the Assessing Officer. Therefore, we are of the considered view that either the Assessing Officer

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 56/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

19. In the instant case, the Assessing Officer has admitted that what was recorded in the impounded document towards debit side and credit side is investment outside regular books of account, although nature of said investment is not known to the assessee as well as the Assessing Officer. Therefore, we are of the considered view that either the Assessing Officer

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 57/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

19. In the instant case, the Assessing Officer has admitted that what was recorded in the impounded document towards debit side and credit side is investment outside regular books of account, although nature of said investment is not known to the assessee as well as the Assessing Officer. Therefore, we are of the considered view that either the Assessing Officer

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 58/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

19. In the instant case, the Assessing Officer has admitted that what was recorded in the impounded document towards debit side and credit side is investment outside regular books of account, although nature of said investment is not known to the assessee as well as the Assessing Officer. Therefore, we are of the considered view that either the Assessing Officer

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)

271(1)(C) on enhancement income by Rs. 137750/- as voluntarily offered in the revised computation of income in response to notice u/s 153C 8 I.T.A. Nos. 16 to 21/Asr/2023 Assessment Years: 2014-15 to 2019-20 without considering the fact that the premises of the assessee were subject to search u/s 132 on 25.09.2019 and as such the assessment

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)

271(1)(C) on enhancement income by Rs. 137750/- as voluntarily offered in the revised computation of income in response to notice u/s 153C 8 I.T.A. Nos. 16 to 21/Asr/2023 Assessment Years: 2014-15 to 2019-20 without considering the fact that the premises of the assessee were subject to search u/s 132 on 25.09.2019 and as such the assessment

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)

271(1)(C) on enhancement income by Rs. 137750/- as voluntarily offered in the revised computation of income in response to notice u/s 153C 8 I.T.A. Nos. 16 to 21/Asr/2023 Assessment Years: 2014-15 to 2019-20 without considering the fact that the premises of the assessee were subject to search u/s 132 on 25.09.2019 and as such the assessment

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)

271(1)(C) on enhancement income by Rs. 137750/- as voluntarily offered in the revised computation of income in response to notice u/s 153C 8 I.T.A. Nos. 16 to 21/Asr/2023 Assessment Years: 2014-15 to 2019-20 without considering the fact that the premises of the assessee were subject to search u/s 132 on 25.09.2019 and as such the assessment

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)

271(1)(C) on enhancement income by Rs. 137750/- as voluntarily offered in the revised computation of income in response to notice u/s 153C 8 I.T.A. Nos. 16 to 21/Asr/2023 Assessment Years: 2014-15 to 2019-20 without considering the fact that the premises of the assessee were subject to search u/s 132 on 25.09.2019 and as such the assessment

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)

271(1)(C) on enhancement income by Rs. 137750/- as voluntarily offered in the revised computation of income in response to notice u/s 153C 8 I.T.A. Nos. 16 to 21/Asr/2023 Assessment Years: 2014-15 to 2019-20 without considering the fact that the premises of the assessee were subject to search u/s 132 on 25.09.2019 and as such the assessment