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45 results for “penalty u/s 271”+ Section 41clear

Sorted by relevance

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Key Topics

Section 271(1)(c)61Section 143(3)39Addition to Income38Section 153A32Penalty25Section 80I20Section 1020Section 14817Section 250

M/S KASHMIR STEEL ROLLING MILLS,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, the assessee’s appeal is partly allowed

ITA 548/ASR/2016[2009-10]Status: DisposedITAT Amritsar09 May 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 548/(Asr)/2016 Assessment Year: 2009-10

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 271Section 271(1)(c)

41,415, also initiating penalty proceedings. Without doubt, there is no question of interest on these bank FDRs having not accrued for the relevant year. The assessee’s method of accounting is 10 ITA No. 548 (Asr)/2016 (AY 2009-10) Kashmir Steel Rolling Mills v. Asst. CIT admittedly mercantile. In fact, section 145 of the Act, as substituted

SH. JINDER PAL,AMRITSAR vs. INCOME TAX OFFICER, WARD - 4(2), AMRITSAR

Showing 1–20 of 45 · Page 1 of 3

16
Section 14714
Disallowance13
Depreciation12
ITA 591/ASR/2017[2013-14]Status: DisposedITAT Amritsar20 Dec 2021AY 2013-14

Bench: Dr. M. L. Meena & Sh. Ravish Sood

For Appellant: Sh. K. R. Jain, AdvFor Respondent: Smt. Ratinder Kaur, D.R
Section 139(1)Section 139(2)Section 22Section 271Section 271(1)(C)Section 271(1)(c)Section 274

section 274 of the Act is bad in law as it does not specify 7 ITAs No.591/ASR/2017 and 455/ASR/2018 whether the penalty have been initiated for concealment of particulars of income or furnishing inaccurate particulars of income. 2.2 Reliance is placed on the decision of Hon’ble Income Tax Appellate Tribunal, Amritsar Bench in the case of Gaurav Mehra

SHRI CHANDAN BHARDWAJ,TARN TARAN vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-1, AMRITSAR

ITA 455/ASR/2018[2012-13]Status: DisposedITAT Amritsar20 Dec 2021AY 2012-13

Bench: Dr. M. L. Meena & Sh. Ravish Sood

For Appellant: Sh. K. R. Jain, AdvFor Respondent: Smt. Ratinder Kaur, D.R
Section 139(1)Section 139(2)Section 22Section 271Section 271(1)(C)Section 271(1)(c)Section 274

section 274 of the Act is bad in law as it does not specify 7 ITAs No.591/ASR/2017 and 455/ASR/2018 whether the penalty have been initiated for concealment of particulars of income or furnishing inaccurate particulars of income. 2.2 Reliance is placed on the decision of Hon’ble Income Tax Appellate Tribunal, Amritsar Bench in the case of Gaurav Mehra

SH SUMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 44/ASR/2017[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH SUMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 43/ASR/2017[2006-07]Status: DisposedITAT Amritsar30 Dec 2019AY 2006-07

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH SUMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 45/ASR/2017[2008-09]Status: DisposedITAT Amritsar30 Dec 2019AY 2008-09

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH. KASTURI LAL MAHAJAN,JAMMU vs. THE DY. COMMISSIONER OF INCOME-TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 190/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 Dec 2019AY 2008-09

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH AMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 42/ASR/2017[2087-09]Status: DisposedITAT Amritsar30 Dec 2019AY 2087-09

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH. KASTURI LAL MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 46/ASR/2017[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH AMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 40/ASR/2017[2006-07]Status: DisposedITAT Amritsar30 Dec 2019AY 2006-07

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

SH AMIT MAHAJAN,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, all the appeals filed by the assessees stands allowed

ITA 41/ASR/2017[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

41 & 42/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Amit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9681M] (Appellant) (Respondent) ITA Nos.43, 44 & 45/Asr/2017 Assessment Years: 2006-07, 2007-08 & 2008-09 Sh. Sumit Mahajan, Dy. CIT 51, B/C Gandhi Nagar, Central Circle, Jammu Jammu. Vs. [PAN:AKMPM 9682J] (Appellant) (Respondent

THE INCOME TAX OFFICER, JALANDHAR vs. SH. SARWAN SINGH PHILLAUR, JALANDHAR

In the result, the appeal of the Revenue is dismissed and appeal filed by the assessee stands allowed

ITA 562/ASR/2015[2007-08]Status: DisposedITAT Amritsar14 Feb 2019AY 2007-08

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryi. T. A. No. 562/(Asr)/2015 Assessment Year: 2007-08

For Appellant: Sh. R.K.Sarna, ARFor Respondent: Shri Bhawani Shankar, DR
Section 148Section 271(1)(c)Section 54

section 54 of the Act, the entire capital gain arising from the assets from the transfer of land had escaped assessment. Therefore, he issued notice u/s 148 of the Act and made addition of the capital gains of Rs. 1,83,75,000/- in the hands of the assessee. 4. On appeal, the Ld. CIT(A) dismissed the appeal

SH. SARWAN SINGH PHILLAUR,JALANDHAR vs. THE INCOME TAX OFFICER, JALANDHAR

In the result, the appeal of the Revenue is dismissed and appeal filed by the assessee stands allowed

ITA 531/ASR/2015[2007-08]Status: DisposedITAT Amritsar14 Feb 2019AY 2007-08

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryi. T. A. No. 562/(Asr)/2015 Assessment Year: 2007-08

For Appellant: Sh. R.K.Sarna, ARFor Respondent: Shri Bhawani Shankar, DR
Section 148Section 271(1)(c)Section 54

section 54 of the Act, the entire capital gain arising from the assets from the transfer of land had escaped assessment. Therefore, he issued notice u/s 148 of the Act and made addition of the capital gains of Rs. 1,83,75,000/- in the hands of the assessee. 4. On appeal, the Ld. CIT(A) dismissed the appeal

INCOME TAX OFFICER, JAMMU vs. SH. PUNEET SEHDEV, PROP., JAMMU

ITA 547/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

ITA 5/ASR/2013[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

SH. PUNEET SEHDEV PROP,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

ITA 305/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 Jun 2020AY 2008-09

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

PUNEET SAHDEV,JAMMU vs. THE INCOME TAX OFFICER, JAMMU

ITA 579/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

Penalty order u/s 271(1)(c), (Revenue) dated 11/03/2014. As the issues involved in the abovementioned appeals are inextricably interlinked or in fact interwoven, therefore, the same are being taken up and disposed off together by way of a common order. We shall first advert to the appeal of the assessee for A.Y 2008-09, wherein the impugned order

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

u/s. 274 without specifying any particular limb of the provision of s. 271(1)(c), though the same must be specified while imposing the penalty. How does then, this, one wonders, supports the assessee’s case? The proposition is unexceptional as the satisfaction recorded at the time of issue of notice, and which confers jurisdiction for the same

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

41<^H./PAN NO: AAFCS271 IN Ul^^ff/Respondent Appellant ( HybridHearing ) <|v1'tdcbl Revenue by :Mrs. Neelam Sharma, Sr.DR ^/Assessee by : Shri P.N. Arora, Advocate 4^ cTFffe/Date of Hearing 26.12.2024 : BUVrTW yft dffRsf/Date of Pronouncement : 2-^2025 OH^WOrder Per Krinwant Sahay, AM: Appeal in this case has been filed by the Assessee against the order dated 06.11.2023passed by Commissioner

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

41[section 271, section 271A, 42[section 271AA,] section 271B42[, section 271BA], 43[section 271BB,] section 271C, 44[section 271CA,] section 271D, section 271E, 45[section 271F, 46[section 271FA,] 46a[section 271FAB,] 47[section 271FB,] 48[section 271G,]] 48a[section 271GA,] 49[section 271H,] 49a[section 271-I,] clause (c) or clause (d) of sub-section