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47 results for “penalty u/s 271”+ Section 21(5)clear

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Key Topics

Section 14777Section 14854Addition to Income45Section 250(6)27Section 143(3)25Section 69A22Section 271(1)(c)22Section 80I20Section 282

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)

section 142(1) of the Act. The impugned order of the Ld. CIT(A) in confirming the levy of penalties u/s 271(1)(b) of the act amounting to Rs. 30,000/- in each appeal, on account of non-compliance to notice u/s 142(1) on 29.11.2022, 10.02.2022 and 18.02.2022 are set aside. 21. In the above view, we accept

Showing 1–20 of 47 · Page 1 of 3

17
Penalty17
Disallowance15
Survey u/s 133A14

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)

section 142(1) of the Act. The impugned order of the Ld. CIT(A) in confirming the levy of penalties u/s 271(1)(b) of the act amounting to Rs. 30,000/- in each appeal, on account of non-compliance to notice u/s 142(1) on 29.11.2022, 10.02.2022 and 18.02.2022 are set aside. 21. In the above view, we accept

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)

section 142(1) of the Act. The impugned order of the Ld. CIT(A) in confirming the levy of penalties u/s 271(1)(b) of the act amounting to Rs. 30,000/- in each appeal, on account of non-compliance to notice u/s 142(1) on 29.11.2022, 10.02.2022 and 18.02.2022 are set aside. 21. In the above view, we accept

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)

section 142(1) of the Act. The impugned order of the Ld. CIT(A) in confirming the levy of penalties u/s 271(1)(b) of the act amounting to Rs. 30,000/- in each appeal, on account of non-compliance to notice u/s 142(1) on 29.11.2022, 10.02.2022 and 18.02.2022 are set aside. 21. In the above view, we accept

SHRI AJAYA KUMAR CHADDA ,JALANDHAR vs. INCOME TAX OFFICER WARD-1 (1), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 146/ASR/2023[2015-16]Status: DisposedITAT Amritsar23 Aug 2023AY 2015-16

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

For Appellant: Sh. Navdeep Monga, Adv. &For Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 271Section 271(1)(c)Section 274

21. The Respondent had challenged the upholding of the penalty imposed under Section 271(l)(c) of the Act, which was • accepted by the ITAT. It followed the decision of the Karnataka High Court in CIT v. Manjunatha Cotton & Ginning Factory 359 ITR 565 (Kar) and observed that the notice issued by the AO would

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

5,96,76,112 54,50,000 2013-14 2,83,61,830 2,84,61,830 37,50,000 16. Without prejudice to the above, if this diary is presumed to be belong to them, the aforesaid calculation of peak has to be further divided in both the appellant assesse being 50% share of each in the business

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

5,96,76,112 54,50,000 2013-14 2,83,61,830 2,84,61,830 37,50,000 16. Without prejudice to the above, if this diary is presumed to be belong to them, the aforesaid calculation of peak has to be further divided in both the appellant assesse being 50% share of each in the business

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

5,96,76,112 54,50,000 2013-14 2,83,61,830 2,84,61,830 37,50,000 16. Without prejudice to the above, if this diary is presumed to be belong to them, the aforesaid calculation of peak has to be further divided in both the appellant assesse being 50% share of each in the business

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

5,96,76,112 54,50,000 2013-14 2,83,61,830 2,84,61,830 37,50,000 16. Without prejudice to the above, if this diary is presumed to be belong to them, the aforesaid calculation of peak has to be further divided in both the appellant assesse being 50% share of each in the business

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

5,96,76,112 54,50,000 2013-14 2,83,61,830 2,84,61,830 37,50,000 16. Without prejudice to the above, if this diary is presumed to be belong to them, the aforesaid calculation of peak has to be further divided in both the appellant assesse being 50% share of each in the business

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

5,96,76,112 54,50,000 2013-14 2,83,61,830 2,84,61,830 37,50,000 16. Without prejudice to the above, if this diary is presumed to be belong to them, the aforesaid calculation of peak has to be further divided in both the appellant assesse being 50% share of each in the business

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

5,96,76,112 54,50,000 2013-14 2,83,61,830 2,84,61,830 37,50,000 16. Without prejudice to the above, if this diary is presumed to be belong to them, the aforesaid calculation of peak has to be further divided in both the appellant assesse being 50% share of each in the business

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

5,96,76,112 54,50,000 2013-14 2,83,61,830 2,84,61,830 37,50,000 16. Without prejudice to the above, if this diary is presumed to be belong to them, the aforesaid calculation of peak has to be further divided in both the appellant assesse being 50% share of each in the business

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

5,96,76,112 54,50,000 2013-14 2,83,61,830 2,84,61,830 37,50,000 16. Without prejudice to the above, if this diary is presumed to be belong to them, the aforesaid calculation of peak has to be further divided in both the appellant assesse being 50% share of each in the business

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

5,96,76,112 54,50,000 2013-14 2,83,61,830 2,84,61,830 37,50,000 16. Without prejudice to the above, if this diary is presumed to be belong to them, the aforesaid calculation of peak has to be further divided in both the appellant assesse being 50% share of each in the business

MESERS J.P INDUSTRIES,JALALABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

In the result, all the appeals of the assessee bearing ITA No

ITA 239/ASR/2018[2014-15]Status: DisposedITAT Amritsar09 Nov 2023AY 2014-15

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 271 (1)(c), the penalty proceedings were I.T.A. No. 305/Asr/2019 A.Y.: 2010-11 & 3 Ors 14 initiated i.e. for concealing the particulars of income or furnishing inaccurate particulars of income. 3. The Ld. CIT(A) erred on facts and law in confirming the penalty imposed by the AO u/s 271 (1 )(c) without rebutting the explanation furnished

M/S J. P. INDUSTRIES ,JALALABAD vs. ACIT, CIRCLE - II, BATHINDA

In the result, all the appeals of the assessee bearing ITA No

ITA 212/ASR/2017[2013-14]Status: DisposedITAT Amritsar09 Nov 2023AY 2013-14

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 271 (1)(c), the penalty proceedings were I.T.A. No. 305/Asr/2019 A.Y.: 2010-11 & 3 Ors 14 initiated i.e. for concealing the particulars of income or furnishing inaccurate particulars of income. 3. The Ld. CIT(A) erred on facts and law in confirming the penalty imposed by the AO u/s 271 (1 )(c) without rebutting the explanation furnished

M/S J P INDUSTRIES,JALABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE - II, BATHINDA

In the result, all the appeals of the assessee bearing ITA No

ITA 69/ASR/2019[2013-14]Status: DisposedITAT Amritsar09 Nov 2023AY 2013-14

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 271 (1)(c), the penalty proceedings were I.T.A. No. 305/Asr/2019 A.Y.: 2010-11 & 3 Ors 14 initiated i.e. for concealing the particulars of income or furnishing inaccurate particulars of income. 3. The Ld. CIT(A) erred on facts and law in confirming the penalty imposed by the AO u/s 271 (1 )(c) without rebutting the explanation furnished

MEASAGE J.P. INDUSTRIES.,JALALABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, all the appeals of the assessee bearing ITA No

ITA 305/ASR/2019[2010-11]Status: DisposedITAT Amritsar09 Nov 2023AY 2010-11

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 271 (1)(c), the penalty proceedings were I.T.A. No. 305/Asr/2019 A.Y.: 2010-11 & 3 Ors 14 initiated i.e. for concealing the particulars of income or furnishing inaccurate particulars of income. 3. The Ld. CIT(A) erred on facts and law in confirming the penalty imposed by the AO u/s 271 (1 )(c) without rebutting the explanation furnished

JAGTAR SINGH BRAR PROP. JAGTAR SINGH SADHU SINGH,BAGAPURANA vs. INCOME TAX OFFICER, WARD 3, MOGA, MOGA

In the result, the penalty imposed u/s 271(1) (c) amounting to Rs

ITA 70/ASR/2025[2015-16]Status: DisposedITAT Amritsar18 Nov 2025AY 2015-16

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Abhinav Vijh, C.A
Section 133(6)Section 145(3)Section 250Section 271(1)Section 271(1)(c)Section 44A

5 I.T.A. No. 70/Asr/2025 Assessment Year: 2015-16 “In CIT vs. Ravail Singh & Co. (2002) 254 ITR 191 (P&H) and Harigopal Singh vs. CIT (2002) 258 ITR 85 (P&H). In both these decisions, this Court has held that in order to attract cl. (c) of s. 271(1) of the Act, it is necessary that there must