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30 results for “penalty u/s 271”+ Section 274(2)clear

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Key Topics

Section 153C60Section 271(1)(c)40Section 271(1)(b)35Section 153A30Penalty29Section 27126Section 13224Section 27423Section 250(6)

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)

274 r.w.s 271(1)(b) whereby the appellant was asked as to why the penalty in default of notice u/s 142(1) should not be levied and consequently, penalty u/s 271(1)(b) of an amount of Rs. 30000/- was levied vide order passed by the AO on 19.09.2022 against three defaults in 18 I.T.A. Nos. 31 to 34/Asr/2023 Santokh

Showing 1–20 of 30 · Page 1 of 2

15
Addition to Income13
Condonation of Delay7
Search & Seizure6

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)

274 r.w.s 271(1)(b) whereby the appellant was asked as to why the penalty in default of notice u/s 142(1) should not be levied and consequently, penalty u/s 271(1)(b) of an amount of Rs. 30000/- was levied vide order passed by the AO on 19.09.2022 against three defaults in 18 I.T.A. Nos. 31 to 34/Asr/2023 Santokh

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)

274 r.w.s 271(1)(b) whereby the appellant was asked as to why the penalty in default of notice u/s 142(1) should not be levied and consequently, penalty u/s 271(1)(b) of an amount of Rs. 30000/- was levied vide order passed by the AO on 19.09.2022 against three defaults in 18 I.T.A. Nos. 31 to 34/Asr/2023 Santokh

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)

274 r.w.s 271(1)(b) whereby the appellant was asked as to why the penalty in default of notice u/s 142(1) should not be levied and consequently, penalty u/s 271(1)(b) of an amount of Rs. 30000/- was levied vide order passed by the AO on 19.09.2022 against three defaults in 18 I.T.A. Nos. 31 to 34/Asr/2023 Santokh

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

u/s 271(1)(c) of the Income Tax Act, 1961. 2. At the time of hearing, the ld. counsel for the assessee has raised the additional ground of appeal under Rule 11 of the ITAT Rules as under: “viii. That on the facts and under the circumstance of the case the penalty levied under Section 271

SHRI YASH PAUL MALHOTRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result the appeal of the assessee is allowed

ITA 379/ASR/2024[2016-17]Status: DisposedITAT Amritsar13 Aug 2025AY 2016-17

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 133ASection 143(3)Section 250Section 271Section 271(1)Section 271(1)(C)Section 271(1)(c)

2. That on the facts & circumstances of the case, Learned CIT(Appeals), NFAC, Delhi has grossly erred in confirming penalty imposed u/s 271(1)(c) of the Act since no satisfaction has been recorded by the Assessing Officer before initiation of penalty proceedings u/s 271( 1 )(C) of the Act which makes the penalty imposed illegal

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)

274 r.w.s 271(l)(c)/ 270A were issued and the appellant submitted the reply that the penalty initiated u/s 271(l)(c)/270A is bad in law as the assessment order passed u/s 153C is without jurisdiction. The said objection was raised in the pursuit of the fact that the appellant was subjected to search and seizure operation

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)

274 r.w.s 271(l)(c)/ 270A were issued and the appellant submitted the reply that the penalty initiated u/s 271(l)(c)/270A is bad in law as the assessment order passed u/s 153C is without jurisdiction. The said objection was raised in the pursuit of the fact that the appellant was subjected to search and seizure operation

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)

274 r.w.s 271(l)(c)/ 270A were issued and the appellant submitted the reply that the penalty initiated u/s 271(l)(c)/270A is bad in law as the assessment order passed u/s 153C is without jurisdiction. The said objection was raised in the pursuit of the fact that the appellant was subjected to search and seizure operation

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)

274 r.w.s 271(l)(c)/ 270A were issued and the appellant submitted the reply that the penalty initiated u/s 271(l)(c)/270A is bad in law as the assessment order passed u/s 153C is without jurisdiction. The said objection was raised in the pursuit of the fact that the appellant was subjected to search and seizure operation

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)

274 r.w.s 271(l)(c)/ 270A were issued and the appellant submitted the reply that the penalty initiated u/s 271(l)(c)/270A is bad in law as the assessment order passed u/s 153C is without jurisdiction. The said objection was raised in the pursuit of the fact that the appellant was subjected to search and seizure operation

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)

274 r.w.s 271(l)(c)/ 270A were issued and the appellant submitted the reply that the penalty initiated u/s 271(l)(c)/270A is bad in law as the assessment order passed u/s 153C is without jurisdiction. The said objection was raised in the pursuit of the fact that the appellant was subjected to search and seizure operation

JAMMU & KASHMIR STATE AGRO INDUSTRIES DEVELOPMENT CORPORATION LIMITED,SRINAGAR vs. INCOME TAX OFFICER WARD-II, SRINAGAR

In the result, the appeal of the assessee ITA No

ITA 249/ASR/2023[2012-13]Status: HeardITAT Amritsar20 Sept 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.249/Asr/2023 Assessment Year: 2012-13

Section 143(3)Section 250Section 271Section 271(1)Section 271(1)(c)Section 274

2. The penalty order is bad in law, as the Ld. AO is himself not clear whether the penalty is levied for furnishing inaccurate particulars of income or for concealment of income. 3. The penalty order is bad in law, as the basis of initiation of penalty proceedings u/s 271(1) ( c) of the Income Tax Act 1961 & imposition

SHRI RAVINDER SACHDEVA,AMRITSAR vs. INCOME TAX OFFICER WARD-5 (4), AMRITSAR

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

ITA 202/ASR/2023[2012-13]Status: DisposedITAT Amritsar13 Sept 2023AY 2012-13

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

Section 142Section 147Section 250Section 271Section 271(1)Section 271(1)(b)

2. That no reasonable and proper opportunity of being heard was allowed before levying the penalty u/s 271(l)(b) of the IT Act, 1961. Again, the Ld. CIT(A) has grossly erred in confirming the penalty levied by the AO without affording any opportunity of being heard. As such the order passed by the worthy CIT(A) thereby confirming

SHRI RACHHPAL SINGH SON OF SHRI TARLOK SINGH,FEROZEPUR vs. INCOME TAX OFFICER WARD 3 (1), FEROZEPUR

In the result, appeal of the assessee is allowed

ITA 166/ASR/2020[2013-14]Status: DisposedITAT Amritsar28 Feb 2023AY 2013-14

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

For Appellant: Sh. Jawsinder Singh, CAFor Respondent: Sh. Ravinder Mittal, Sr. DR
Section 271(1)(b)Section 271(1)(c)Section 274

274 r.w.s. 271(1)(c) of the Income Tax Act is liable to be bad in law. In the instant case, the AO did not specify under which limb of section 271(1)(c) of the Act, the penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or 5 Rachhpal Singh v. ITO furnishing inaccurate particulars

SHRI ONKAR SINGH ,JALANDHAR vs. INCOME TAX OFFICER WARD-3, HOSHIARPUR

In the result, appeal of the assessee is allowed

ITA 232/ASR/2018[2008-09]Status: DisposedITAT Amritsar28 Feb 2023AY 2008-09

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

For Appellant: Sh. Y. K. Sud, CAFor Respondent: Sh. Ravinder Mittal, Sr. DR
Section 271(1)(c)Section 274

274 r.w.s. 271(1)(c) of the Income Tax Act is liable to be bad in law. In the instant case, the AO did not specify under which limb of section 271(1)(c) of the Act, the penalty proceedings had been initiated, i.e., whether for concealment of particulars of income or furnishing inaccurate particulars of income. Thus, such

SH. SURESH KUMAR SHARMA S/O. SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3(3), FARIDKOT

In the result, the appeal of the appellant is dismissed

ITA 111/ASR/2019[2011-11]Status: DisposedITAT Amritsar11 Apr 2023AY 2011-11

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

Section 144Section 147Section 148Section 24Section 250Section 271Section 44ASection 80C

Section 274 of the Act. In the ground, the assessee mentioned that due to the medical cause the notices of the AO was non-complied. The reasonable cause should be verified by the ld CIT(A) as the assessee has taken the issue first time before the bench. We remit back the issue before

SH.SURESH KUMAR SHARMA.S/O SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3 (3), FAIDKOT

In the result, the appeal of the appellant is dismissed

ITA 110/ASR/2019[2010-11]Status: DisposedITAT Amritsar11 Apr 2023AY 2010-11

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

Section 144Section 147Section 148Section 24Section 250Section 271Section 44ASection 80C

Section 274 of the Act. In the ground, the assessee mentioned that due to the medical cause the notices of the AO was non-complied. The reasonable cause should be verified by the ld CIT(A) as the assessee has taken the issue first time before the bench. We remit back the issue before

INDIAN TOOL TECHNOLOGY CENTRE,JALANDHAR vs. ITO, WARD 1(1) , JALANDHAR

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

ITA 262/ASR/2024[2014-15]Status: DisposedITAT Amritsar18 Nov 2025AY 2014-15

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

For Appellant: Sh. Ashray Sarna, C.A
Section 250Section 271Section 271(1)(c)Section 274Section 56

2. That having regard to the facts and circumstances of the case, Hon’ble CIT(A) kas erred in law and on facts in confirming the action of Ld. AO in passing the impugned assessment order u/s 271(1)(c) and without considering the fact that no specific limb has been specified in the show cause notice issued u/s 274

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 1/ASR/2023[2004-05]Status: DisposedITAT Amritsar12 May 2023AY 2004-05

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

2. That the penalty u/s 271(1)(b) is wrongly imposed and confirmed by CIT(A). 3. That there were regular changes in the management of the society and previous management was not aware about facts of this case. 4. That the judgements quoted by CIT(A) are not squarely applicable to this case. 5. That the assessee requests