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7 results for “penalty u/s 271”+ Section 273clear

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Key Topics

Section 12715Section 246A6Section 1436Section 143(3)5Section 44A5Section 271(1)(c)3Section 271B3Section 2713Addition to Income

SHRI H.K. GANDOTRA,GURGAON vs. THE INOCME-TAX OFFICER, JAMMU

In the result, the assessee’s appeal is dismissed

ITA 594/ASR/2014[1997-98]Status: DisposedITAT Amritsar27 Jun 2019AY 1997-98

Bench: Sh. Sanjay Arorai.T.A. No. 594/Asr/2014 Assessment Year: 1997-98

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 246Section 271(1)(c)Section 275

section 271(1)(c) deems a person to have concealed the particulars of his income where he is unable to furnish an explanation, or substantiate that furnished, with all the facts relevant and material to the computation of his income, or the explanation furnished is found false. The said Explanation 1 is, as would be apparent from a bare reading

3
Penalty3
Search & Seizure3
Disallowance2

THE HALDHAR FOODS(P) LTD.,FEROZPUR CANTT vs. INCOME TAX OFFICER, WARD-III(5), FEROZPUR

In the result, the appeal i

ITA 59/ASR/2018[2012-13]Status: DisposedITAT Amritsar20 Mar 2019AY 2012-13

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. P.N. Arora (Ld. Adv.)For Respondent: Sh. Yashender Garg (Ld. DR)
Section 250(6)Section 271Section 271BSection 44A

271-I,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or 50[section 272B or] 51[sub-section (1) 52[or sub-section (1A)] of section 272BB or] 53[sub-section (1) of section 272BBB or] clause (b) of sub-section (1) or clause

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 410/ASR/2017[2006-07]Status: DisposedITAT Amritsar21 Feb 2018AY 2006-07

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

271, section 271A, section 271AAA, section 271AAB, section 271F, section 271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 408/ASR/2017[2004-05]Status: DisposedITAT Amritsar21 Feb 2018AY 2004-05

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

271, section 271A, section 271AAA, section 271AAB, section 271F, section 271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 412/ASR/2017[2010-11]Status: DisposedITAT Amritsar21 Feb 2018AY 2010-11

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

271, section 271A, section 271AAA, section 271AAB, section 271F, section 271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order

SH GAUTAM SETH,BATALA vs. THE INCOME TAX OFFICER, BATALA

In the result, the Ground Nos

ITA 108/ASR/2017[2008-09]Status: DisposedITAT Amritsar04 Jul 2022AY 2008-09

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

For Appellant: Sh. Mrs. Rano Jain, Adv. &For Respondent: Smt. Rajinder Kaur, CIT DR
Section 143(2)Section 143(3)Section 148Section 234BSection 250(6)Section 271Section 40A(3)Section 44A

273/-invoking provisions of Section 40A(3) without appreciating the fact that the provision of 40A(3) is not applicable where the Gross Profit Ratio is estimated u/ s. 44AF. 5. That the AO and CIT(A) has erred on facts and in law in making an addition of Rs. 14,88,263/- u/s. 44AF without appreciating the fact that

SATNAM SINGH MEMORIAL TRUST,JALANDHAR vs. INCOME TAX OFFICE WARD-III(2), JALANDHAR

In the result, the assessee’s appeal is dismissed

ITA 478/ASR/2017[2010-11]Status: DisposedITAT Amritsar19 Jul 2019AY 2010-11

Bench: Sh. Sanjay Arorai.T.A. No. 478/Asr/2017 Assessment Year: 2010-11

For Appellant: Sh. Rohit Bhardwar (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 10Section 10(23)(iiiae)Section 12ASection 143(3)

penalty notice under sec. 271(l)(c).’ 2.2 Before the Tribunal, the assessee’s principal contention (through its counsel, Sh. Bhardwar), was that the ld. CIT(A) had failed to adjudicate Ground 4 of the assessee’s appeal before him, which reads as under: ‘4. That despite being the case of a hospital, the ld. ITO has erred