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13 results for “penalty u/s 271”+ Section 46Aclear

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Key Topics

Addition to Income12Section 250(6)11Section 143(3)11Section 44A4Section 271B3Section 2712Disallowance2Penalty2

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

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 (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

SH. AMRINDER SINGH DHIMAN,NAKODAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE PHAGWARA, PHAGWARA

In the result, the appeal of the assessee is partly allowed

ITA 584/ASR/2017[2010-11]Status: DisposedITAT Amritsar25 Feb 2022AY 2010-11

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

For Appellant: NoneFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 40

46A may kindly be admitted and considered accordingly. 6.5 I have gone through the assessment order passed by the AO and submissions made by the AR of the appellant in this regard and find that an addition of Rs. 13,52,000 has been made by the AO on account of unexplained credits in the bank accounts- in ICICI Bank

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)

46A. 8. That the appellant strongly objects to the income assessed and the further demand on account of tax and interest determined thereon. 9. That the ld. Income Tax Officer has erred in charging interest under section 234A, B, C and D. 10. That the ld. Dy. CIT has erred in initiating penalty proceedings by issue of penalty notice under

SHRI GURDAS GARG,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 498/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

46A and no I.T.A. Nos.506/Asr/2019 5 & Others reasons have been recorded by the CIT(A) for admitting such additional evidence. (iv) The CIT(A) erred in not taking into consideration the findings of Hon'ble Rajasthan High Court in the case of CIT vs Bhaval Synthetics India, 81 taxmann.com 478 wherein, it was held that interest earned on FDRs kept

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA vs. SHRI GURDAS GARG, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 507/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

46A and no I.T.A. Nos.506/Asr/2019 5 & Others reasons have been recorded by the CIT(A) for admitting such additional evidence. (iv) The CIT(A) erred in not taking into consideration the findings of Hon'ble Rajasthan High Court in the case of CIT vs Bhaval Synthetics India, 81 taxmann.com 478 wherein, it was held that interest earned on FDRs kept

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1, BATHINDA vs. SHRI GURDAS GARG, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 508/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

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

Section 143(3)Section 250(6)

46A and no I.T.A. Nos.506/Asr/2019 5 & Others reasons have been recorded by the CIT(A) for admitting such additional evidence. (iv) The CIT(A) erred in not taking into consideration the findings of Hon'ble Rajasthan High Court in the case of CIT vs Bhaval Synthetics India, 81 taxmann.com 478 wherein, it was held that interest earned on FDRs kept

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1 , BATHINDA vs. MEASAGE G. G CONTINENTAL TRADERS PRIVATE LIMITED, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 506/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

46A and no I.T.A. Nos.506/Asr/2019 5 & Others reasons have been recorded by the CIT(A) for admitting such additional evidence. (iv) The CIT(A) erred in not taking into consideration the findings of Hon'ble Rajasthan High Court in the case of CIT vs Bhaval Synthetics India, 81 taxmann.com 478 wherein, it was held that interest earned on FDRs kept

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA vs. MEASAGE GURDAS AGRO PRIVATE LIMITED, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 510/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

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

Section 143(3)Section 250(6)

46A and no I.T.A. Nos.506/Asr/2019 5 & Others reasons have been recorded by the CIT(A) for admitting such additional evidence. (iv) The CIT(A) erred in not taking into consideration the findings of Hon'ble Rajasthan High Court in the case of CIT vs Bhaval Synthetics India, 81 taxmann.com 478 wherein, it was held that interest earned on FDRs kept

MEASAGE GURDAS AGRO PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1 , BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 517/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

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

Section 143(3)Section 250(6)

46A and no I.T.A. Nos.506/Asr/2019 5 & Others reasons have been recorded by the CIT(A) for admitting such additional evidence. (iv) The CIT(A) erred in not taking into consideration the findings of Hon'ble Rajasthan High Court in the case of CIT vs Bhaval Synthetics India, 81 taxmann.com 478 wherein, it was held that interest earned on FDRs kept

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA vs. MEASAGE G.G.OILS AND FAITS PRIVATE LIMITED, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 505/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

46A and no I.T.A. Nos.506/Asr/2019 5 & Others reasons have been recorded by the CIT(A) for admitting such additional evidence. (iv) The CIT(A) erred in not taking into consideration the findings of Hon'ble Rajasthan High Court in the case of CIT vs Bhaval Synthetics India, 81 taxmann.com 478 wherein, it was held that interest earned on FDRs kept

SHRI GURDAS GARG,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 516/ASR/2019[2016-17]Status: DisposedITAT Amritsar24 May 2023AY 2016-17

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

Section 143(3)Section 250(6)

46A and no I.T.A. Nos.506/Asr/2019 5 & Others reasons have been recorded by the CIT(A) for admitting such additional evidence. (iv) The CIT(A) erred in not taking into consideration the findings of Hon'ble Rajasthan High Court in the case of CIT vs Bhaval Synthetics India, 81 taxmann.com 478 wherein, it was held that interest earned on FDRs kept

MEASAGE G. G. CONTINENTAL TRADERS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 495/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

46A and no I.T.A. Nos.506/Asr/2019 5 & Others reasons have been recorded by the CIT(A) for admitting such additional evidence. (iv) The CIT(A) erred in not taking into consideration the findings of Hon'ble Rajasthan High Court in the case of CIT vs Bhaval Synthetics India, 81 taxmann.com 478 wherein, it was held that interest earned on FDRs kept

MEASAGE G. G. OILS AND FATS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1, BATHINDA

In the result, all the appeals of the revenue are dismissed and all the appeals

ITA 494/ASR/2019[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 143(3)Section 250(6)

46A and no I.T.A. Nos.506/Asr/2019 5 & Others reasons have been recorded by the CIT(A) for admitting such additional evidence. (iv) The CIT(A) erred in not taking into consideration the findings of Hon'ble Rajasthan High Court in the case of CIT vs Bhaval Synthetics India, 81 taxmann.com 478 wherein, it was held that interest earned on FDRs kept