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33 results for “penalty u/s 271”+ Section 2(22)(e)clear

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Key Topics

Section 14758Section 271(1)(c)51Section 14828Addition to Income28Penalty22Section 250(6)20Section 69A20Section 153A20Section 143(3)

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)

e) It is pertinent to mention here that in the case of the appellant, the Ld. AO has made an addition of Rs. 1095406/- i.e. net profit @ 5% by treating the entire alleged bank deposits of Rs. 25327125/- as turnover. That, on perusal of the aforesaid circular, your Honor will find that the said action of the AO as also

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

Showing 1–20 of 33 · Page 1 of 2

15
Section 27114
Survey u/s 133A10
Disallowance6

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)

e) It is pertinent to mention here that in the case of the appellant, the Ld. AO has made an addition of Rs. 1095406/- i.e. net profit @ 5% by treating the entire alleged bank deposits of Rs. 25327125/- as turnover. That, on perusal of the aforesaid circular, your Honor will find that the said action of the AO as also

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)

e) It is pertinent to mention here that in the case of the appellant, the Ld. AO has made an addition of Rs. 1095406/- i.e. net profit @ 5% by treating the entire alleged bank deposits of Rs. 25327125/- as turnover. That, on perusal of the aforesaid circular, your Honor will find that the said action of the AO as also

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)

e) It is pertinent to mention here that in the case of the appellant, the Ld. AO has made an addition of Rs. 1095406/- i.e. net profit @ 5% by treating the entire alleged bank deposits of Rs. 25327125/- as turnover. That, on perusal of the aforesaid circular, your Honor will find that the said action of the AO as also

PUNEET SAHDEV,JAMMU vs. THE INCOME TAX OFFICER, JAMMU

ITA 579/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

SH. PUNEET SEHDEV PROP,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

ITA 305/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 Jun 2020AY 2008-09

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

ITA 5/ASR/2013[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

INCOME TAX OFFICER, JAMMU vs. SH. PUNEET SEHDEV, PROP., JAMMU

ITA 547/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

SH. JINDER PAL,AMRITSAR vs. INCOME TAX OFFICER, WARD - 4(2), AMRITSAR

ITA 591/ASR/2017[2013-14]Status: DisposedITAT Amritsar20 Dec 2021AY 2013-14

Bench: Dr. M. L. Meena & Sh. Ravish Sood

For Appellant: Sh. K. R. Jain, AdvFor Respondent: Smt. Ratinder Kaur, D.R
Section 139(1)Section 139(2)Section 22Section 271Section 271(1)(C)Section 271(1)(c)Section 274

22(4)/23(2) of the Indian Income-tax Act, 1922 or under Section 142(1)/143(2) of the Income Tax Act, 1961. No.________ dated ……… (c) Have concealed the particulars of your Income or furnished inaccurate particulars of such Income. You are hereby requested to appear before me at Amritsar on 11.08.2016 at 12:30 p.m. and show cause

SHRI CHANDAN BHARDWAJ,TARN TARAN vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-1, AMRITSAR

ITA 455/ASR/2018[2012-13]Status: DisposedITAT Amritsar20 Dec 2021AY 2012-13

Bench: Dr. M. L. Meena & Sh. Ravish Sood

For Appellant: Sh. K. R. Jain, AdvFor Respondent: Smt. Ratinder Kaur, D.R
Section 139(1)Section 139(2)Section 22Section 271Section 271(1)(C)Section 271(1)(c)Section 274

22(4)/23(2) of the Indian Income-tax Act, 1922 or under Section 142(1)/143(2) of the Income Tax Act, 1961. No.________ dated ……… (c) Have concealed the particulars of your Income or furnished inaccurate particulars of such Income. You are hereby requested to appear before me at Amritsar on 11.08.2016 at 12:30 p.m. and show cause

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

E) iv. CIT vs. M/s Goyanka Lime and Chemical ITA No. 82 of 2012 (MP). “3.3 I have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing

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

E) iv. CIT vs. M/s Goyanka Lime and Chemical ITA No. 82 of 2012 (MP). “3.3 I have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing

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

E) iv. CIT vs. M/s Goyanka Lime and Chemical ITA No. 82 of 2012 (MP). “3.3 I have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing

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

E) iv. CIT vs. M/s Goyanka Lime and Chemical ITA No. 82 of 2012 (MP). “3.3 I have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing

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

E) iv. CIT vs. M/s Goyanka Lime and Chemical ITA No. 82 of 2012 (MP). “3.3 I have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing

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

E) iv. CIT vs. M/s Goyanka Lime and Chemical ITA No. 82 of 2012 (MP). “3.3 I have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing

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

E) iv. CIT vs. M/s Goyanka Lime and Chemical ITA No. 82 of 2012 (MP). “3.3 I have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing

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

E) iv. CIT vs. M/s Goyanka Lime and Chemical ITA No. 82 of 2012 (MP). “3.3 I have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing

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

E) iv. CIT vs. M/s Goyanka Lime and Chemical ITA No. 82 of 2012 (MP). “3.3 I have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing

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

E) iv. CIT vs. M/s Goyanka Lime and Chemical ITA No. 82 of 2012 (MP). “3.3 I have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing