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

Sorted by relevance

Mumbai546Delhi525Jaipur153Ahmedabad151Bangalore122Raipur119Hyderabad111Chennai86Indore81Pune63Chandigarh48Allahabad43Rajkot41Surat39Kolkata32Lucknow24Nagpur23Amritsar22Visakhapatnam18Guwahati11Cuttack11Patna7Varanasi6Jodhpur5Jabalpur2Ranchi2Agra1Dehradun1Cochin1

Key Topics

Section 143(3)21Section 271(1)(c)20Section 80I20Section 1020Addition to Income20Section 25016Section 4012Disallowance12Deduction

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

Showing 1–20 of 22 · Page 1 of 2

11
Depreciation11
Section 3210
Section 43(1)10

LATE SHRI KRISHAN GOPAL MARWAHA ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE , HOSHIARPUR

In the result, appeal of the assessee is allowed

ITA 724/ASR/2019[2016-17]Status: DisposedITAT Amritsar02 Mar 2023AY 2016-17

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Ravinder Mittal, Sr. DR
Section 133ASection 271(1)Section 271(1)(c)

penalty imposed u/s 271(1)(c) of the Act by observing that the assessee has failed to explain and substantiate the source of additional income which was offered only due to conduct of survey by the Income Tax Department which is covered by Explanation (1) to section 271(1)(c) of the Act, without appreciating the fact that return income

SH. SHAM LAL,CHANDIGARH vs. D.C.I.T, CENTRAL CIRCLE , AMRITSAR

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

ITA 267/ASR/2017[2009-10]Status: DisposedITAT Amritsar21 Aug 2023AY 2009-10

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

Section 132Section 245C(1)Section 245DSection 245HSection 250Section 271Section 271A

271 AAA and as such the penalty levied by the DCIT at Rs.3545120/- should have been deleted. 7. That the authorities below did not appreciate that there was unfavourable and tight financial position in the market and there was no malafide intention on the part of the assessee for delaying the payment. There was reasonable and sufficient cause

M/S SURINDER SAT AGRO FOODS ,JALALABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, BATHINDA

In the result, the three appeals of the assessee are allowed for

ITA 214/ASR/2017[2013-14]Status: DisposedITAT Amritsar30 Oct 2023AY 2013-14

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 143(3)Section 145(3)Section 147Section 148Section 151Section 271(1)(c)Section 282

penalty imposed by the AO u/s 271(1)(c) of the Act on the tax sought to be evaded on the addition of Rs. 20,00,000/- which was estimated by the AO as alleged initial investment trading in paddy, rice and their bye-products without rebutting the contentions of the assessee raised during the course of assessment as well

MEASAGE. SURINDER SAT AGRO FOODS,JALALABAD vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE-II, BATHINDA

In the result, the three appeals of the assessee are allowed for

ITA 303/ASR/2019[2010-11]Status: DisposedITAT Amritsar30 Oct 2023AY 2010-11

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 143(3)Section 145(3)Section 147Section 148Section 151Section 271(1)(c)Section 282

penalty imposed by the AO u/s 271(1)(c) of the Act on the tax sought to be evaded on the addition of Rs. 20,00,000/- which was estimated by the AO as alleged initial investment trading in paddy, rice and their bye-products without rebutting the contentions of the assessee raised during the course of assessment as well

MEASEG. SURINDER SAT AGRO FOODS ,JALALABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, the three appeals of the assessee are allowed for

ITA 304/ASR/2019[2013-14]Status: DisposedITAT Amritsar30 Oct 2023AY 2013-14

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 143(3)Section 145(3)Section 147Section 148Section 151Section 271(1)(c)Section 282

penalty imposed by the AO u/s 271(1)(c) of the Act on the tax sought to be evaded on the addition of Rs. 20,00,000/- which was estimated by the AO as alleged initial investment trading in paddy, rice and their bye-products without rebutting the contentions of the assessee raised during the course of assessment as well

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. THE INCOME TAX OFFICER(EXEMPTIONS,), JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 173/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

41,244/- and has declared excess of income over expenditure amounting to Rs 23,83,252/-. From the perusal of MOA of the assessee society it was found that all the objects are related to multiple activities and not solely for imparting of education. Society's activities as per objectives include non-educational purposes also. However, As per section

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 609/ASR/2019[2011-12]Status: DisposedITAT Amritsar24 Feb 2023AY 2011-12

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

41,244/- and has declared excess of income over expenditure amounting to Rs 23,83,252/-. From the perusal of MOA of the assessee society it was found that all the objects are related to multiple activities and not solely for imparting of education. Society's activities as per objectives include non-educational purposes also. However, As per section

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 610/ASR/2019[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

41,244/- and has declared excess of income over expenditure amounting to Rs 23,83,252/-. From the perusal of MOA of the assessee society it was found that all the objects are related to multiple activities and not solely for imparting of education. Society's activities as per objectives include non-educational purposes also. However, As per section

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 608/ASR/2019[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

41,244/- and has declared excess of income over expenditure amounting to Rs 23,83,252/-. From the perusal of MOA of the assessee society it was found that all the objects are related to multiple activities and not solely for imparting of education. Society's activities as per objectives include non-educational purposes also. However, As per section