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14 results for “penalty u/s 271”+ Section 201(1)clear

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Key Topics

Section 14750Section 14830Section 69A20Addition to Income14Section 250(6)12Section 269S12Section 28210Section 151(2)10Survey u/s 133A

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

201] Del ITATfRefer page no. 184- 185 of compilation of judgement already on record) 16. The above were the arguments in case of Arshpreet singh based on documents for AY 2010-11. Identical is the fact situation in other years and also in case of Gurmail Singh. The same arguments may, therefore, be considered in all appeals

10
Section 271D6
Penalty2
Reassessment2

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

201] Del ITATfRefer page no. 184- 185 of compilation of judgement already on record) 16. The above were the arguments in case of Arshpreet singh based on documents for AY 2010-11. Identical is the fact situation in other years and also in case of Gurmail Singh. The same arguments may, therefore, be considered in all appeals

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

201] Del ITATfRefer page no. 184- 185 of compilation of judgement already on record) 16. The above were the arguments in case of Arshpreet singh based on documents for AY 2010-11. Identical is the fact situation in other years and also in case of Gurmail Singh. The same arguments may, therefore, be considered in all appeals

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

201] Del ITATfRefer page no. 184- 185 of compilation of judgement already on record) 16. The above were the arguments in case of Arshpreet singh based on documents for AY 2010-11. Identical is the fact situation in other years and also in case of Gurmail Singh. The same arguments may, therefore, be considered in all appeals

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

201] Del ITATfRefer page no. 184- 185 of compilation of judgement already on record) 16. The above were the arguments in case of Arshpreet singh based on documents for AY 2010-11. Identical is the fact situation in other years and also in case of Gurmail Singh. The same arguments may, therefore, be considered in all appeals

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

201] Del ITATfRefer page no. 184- 185 of compilation of judgement already on record) 16. The above were the arguments in case of Arshpreet singh based on documents for AY 2010-11. Identical is the fact situation in other years and also in case of Gurmail Singh. The same arguments may, therefore, be considered in all appeals

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

201] Del ITATfRefer page no. 184- 185 of compilation of judgement already on record) 16. The above were the arguments in case of Arshpreet singh based on documents for AY 2010-11. Identical is the fact situation in other years and also in case of Gurmail Singh. The same arguments may, therefore, be considered in all appeals

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

201] Del ITATfRefer page no. 184- 185 of compilation of judgement already on record) 16. The above were the arguments in case of Arshpreet singh based on documents for AY 2010-11. Identical is the fact situation in other years and also in case of Gurmail Singh. The same arguments may, therefore, be considered in all appeals

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

201] Del ITATfRefer page no. 184- 185 of compilation of judgement already on record) 16. The above were the arguments in case of Arshpreet singh based on documents for AY 2010-11. Identical is the fact situation in other years and also in case of Gurmail Singh. The same arguments may, therefore, be considered in all appeals

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

201] Del ITATfRefer page no. 184- 185 of compilation of judgement already on record) 16. The above were the arguments in case of Arshpreet singh based on documents for AY 2010-11. Identical is the fact situation in other years and also in case of Gurmail Singh. The same arguments may, therefore, be considered in all appeals

SHRI BALBIR SINGH M/S JAIDEEP GIFT CENTRE, TAPTEJ SINGH MARKET ,MOGA vs. ADDITIONAL COMMISSIONER OF INCOME TAX MOGA RANGE , MOGA

In the result, both the appeals filed by the assessee are allowed for

ITA 745/ASR/2017[2011-12]Status: DisposedITAT Amritsar18 Jul 2023AY 2011-12

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Radhey Shyam Jaiswal, Sr. DR
Section 143(3)Section 269SSection 269TSection 27Section 271D

1. That during the Penalty proceeding Ld. ADD1 CIT arbitrarily and unlawfully levied penalty of Rs. 2000000/- u/s 27I E. The order of the Ld. ADD1. CIT is unjust , unlawful liable to be set aside as per followings:- Balbir Singh v. Addl. CIT A. ANY PAYMENT OR REPAYMENT MADE PURSUANT TO CURRENT ACCOUNT MAINTAINED BETWEEN RELATED PARTIES CANNOT BE CONSIDERED

SHRI BALBIR SINGH M/S JAIDEEP GIFT CENTRE TAPTEJ SINGH MARKET,MOGA vs. ADDITIONAL COMMISSIONER OF INCOME TAX MOGA RANGE MOGA, MOGA

In the result, both the appeals filed by the assessee are allowed for

ITA 746/ASR/2017[2011-12]Status: DisposedITAT Amritsar18 Jul 2023AY 2011-12

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Radhey Shyam Jaiswal, Sr. DR
Section 143(3)Section 269SSection 269TSection 27Section 271D

1. That during the Penalty proceeding Ld. ADD1 CIT arbitrarily and unlawfully levied penalty of Rs. 2000000/- u/s 27I E. The order of the Ld. ADD1. CIT is unjust , unlawful liable to be set aside as per followings:- Balbir Singh v. Addl. CIT A. ANY PAYMENT OR REPAYMENT MADE PURSUANT TO CURRENT ACCOUNT MAINTAINED BETWEEN RELATED PARTIES CANNOT BE CONSIDERED

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)

201,5-16. However, in view of the facts stated above, I am of the opinion that the no sub contract work was performed by the, I.T.A. Nos. 292 & 293/Asr/2024 7 And C.O. Nos. 01 & 02/Asr/2025 assessee and It introduced Its own unaccounted money in the books of accounts in the garb of sub contract receipts. Hence, the amount

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)

201,5-16. However, in view of the facts stated above, I am of the opinion that the no sub contract work was performed by the, I.T.A. Nos. 292 & 293/Asr/2024 7 And C.O. Nos. 01 & 02/Asr/2025 assessee and It introduced Its own unaccounted money in the books of accounts in the garb of sub contract receipts. Hence, the amount