BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

7 results for “penalty u/s 271”+ Section 270A(2)clear

Sorted by relevance

Mumbai120Delhi75Jaipur56Chennai50Bangalore49Cochin28Pune27Indore26Ahmedabad21Hyderabad21Rajkot16Cuttack15Patna12Agra11Raipur11Surat8Nagpur8Lucknow7Amritsar7Visakhapatnam4Kolkata4Ranchi3Chandigarh3Guwahati2Dehradun2Allahabad2Jodhpur2

Key Topics

Section 153C60Section 13212Section 153A12Section 271(1)(c)6Penalty6

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)

penalty levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

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)

penalty levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

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)

penalty levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

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)

penalty levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

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)

penalty levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

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)

penalty levied u/s 271(l)(c) and 270A on the ground that the AO has rightly framed the assessment u/s 153C. The CIT(A) has mentioned that the section 153C was initiated by the AO based on documents pertaining to/ belonging to the appellant from a premises different to the premises of the appellant. The CIT(A) has also relied

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-3, FEROZEPUR vs. MEASAGE OM SONS MARKETING PRIVATE LIMITED, FARIDKOT

In the result, the appeal of the revenue bearing ITA No

ITA 407/ASR/2019[2015-16]Status: DisposedITAT Amritsar07 Jul 2023AY 2015-16

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

Section 143(3)Section 250(6)Section 37(1)Section 56(2)(viib)

270A for the said previous year.] Explanation. —For the purposes of this clause,— (a) the fair market value of the shares shall be the value— (i) as may be determined in accordance with such method as may be prescribed; or (ii) as may be substantiated by the company to the satisfaction of the Assessing Officer, based on the value