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3 results for “penalty u/s 271”+ Section 254clear

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Key Topics

Section 27110Penalty3Section 44A2Section 442Section 2(22)(e)2Section 2742Addition to Income2

M/S. SURYA AUTOMOBILES PRIVATE LIMITED,ABOHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, appeal is allowed for statistical purposes

ITA 348/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Mar 2025AY 2014-15

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayaftfrcf ^T./Ita No. 348/Asr/2023 / Assessment Year : 2014-15 Surya Automobiles Pvt The Dcit, <Shh Circle Ii, Ltd., Near Dav Campus, Bhatinda Hanumangarh Road, Abohar ^|41<^H./Pan No: Aafcs271 In Ul^^Ff/Respondent Appellant

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Mrs. Neelam Sharma, Sr.DR
Section 143(3)Section 271Section 44

254 2012-13 7336830.00 29/09/2012 8504379.00 dt. 7336830.00 12/03/2015 Dt03/10/2019 2033-34 7434650.00 27/09/2013 7936430.00 dt. 7516218.00 Dt. 30/07/2019 27/01/2016 348-Asr-2023 Surya Automobiles Pvt Ltd., Abohar 7 It is settled principle of law that penalty proceedings are independent of assessment proceedings and no pl u/s Section 271

SH. PREM PAL GANDHI,NAWANSHAHR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- II, JALANDHAR

In the result, the appeal filed by the assessee is allowed

ITA 455/ASR/2017[2005-06]Status: DisposedITAT Amritsar04 May 2022AY 2005-06

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

For Appellant: None (Written submission)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 2(22)(e)Section 27Section 271Section 274

section 271(l)(c) of the Act amounting to Rs. 1,74,933/- which is confirmed by the CIT(A). 4. None appeared for the assessee, however, the appellant requested to decide its appeal by considering the written submission filed on record. The relevant part is reproduced here under: 3 Prem Pal Gandhi v. Asstt. CIT The assessee filed written

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

271(1) ( c) of the Act , in course of assessment proceedings, both for (i) furnishing of inaccurate particulars on the estimated contract income of Rs. 23.53 lakhs and also (ii) for concealment of particulars of income on the addition of Rs. 90,000/- being the alleged undisclosed truck income u/s 44AE. 7. Penalty subsequently imposed amounting to Rs. 4.18 lakhs