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17 results for “penalty u/s 271”+ Section 5Aclear

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Key Topics

Section 153C60Section 153A51Section 271(1)(c)23Section 13221Penalty17Addition to Income11Section 133A10Section 143(3)9Survey u/s 133A

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

section 271(1)(c) of the Act carry different meanings. It cannot be said that notice u/s 274 r.w.s. 271(1)© of the Act is not required to be given while initiating the penalty Explanation 5A

9
Section 1398
Section 2748
Search & Seizure8

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

section 271(1)(c) of the Act carry different meanings. It cannot be said that notice u/s 274 r.w.s. 271(1)© of the Act is not required to be given while initiating the penalty Explanation 5A

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

section 271(1)(c) of the Act carry different meanings. It cannot be said that notice u/s 274 r.w.s. 271(1)© of the Act is not required to be given while initiating the penalty Explanation 5A

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

section 271(1)(c) of the Act carry different meanings. It cannot be said that notice u/s 274 r.w.s. 271(1)© of the Act is not required to be given while initiating the penalty Explanation 5A

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

section 271(1)(c) of the Act carry different meanings. It cannot be said that notice u/s 274 r.w.s. 271(1)© of the Act is not required to be given while initiating the penalty Explanation 5A

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

section 271(1)(c) of the Act carry different meanings. It cannot be said that notice u/s 274 r.w.s. 271(1)© of the Act is not required to be given while initiating the penalty Explanation 5A

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

section 271(1)(c) of the Act carry different meanings. It cannot be said that notice u/s 274 r.w.s. 271(1)© of the Act is not required to be given while initiating the penalty Explanation 5A

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

section 271(1)(c) of the Act carry different meanings. It cannot be said that notice u/s 274 r.w.s. 271(1)© of the Act is not required to be given while initiating the penalty Explanation 5A

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)

u/s 271(1)(c) of the Act is attracted with reference to income tax return filed and ultimately assessed. He further submitted that the act of concealment or furnishing of inaccurate particulars will come into play after filing of income tax return and the satisfaction of the AO will be recorded on the basis of comparison between returned income

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)

Penalty u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A - case of the Revenue is that had the search not carried out, then the assessee would have not disclosed the income, which has been disclosed under section 153A - HELD THAT:- We have noticed

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)

Penalty u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A - case of the Revenue is that had the search not carried out, then the assessee would have not disclosed the income, which has been disclosed under section 153A - HELD THAT:- We have noticed

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)

Penalty u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A - case of the Revenue is that had the search not carried out, then the assessee would have not disclosed the income, which has been disclosed under section 153A - HELD THAT:- We have noticed

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)

Penalty u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A - case of the Revenue is that had the search not carried out, then the assessee would have not disclosed the income, which has been disclosed under section 153A - HELD THAT:- We have noticed

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)

Penalty u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A - case of the Revenue is that had the search not carried out, then the assessee would have not disclosed the income, which has been disclosed under section 153A - HELD THAT:- We have noticed

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)

Penalty u/s 271(l)(c) - difference between the amounts available in the return filed originally, vis-a-vis return filed in response to notice under section 153A - case of the Revenue is that had the search not carried out, then the assessee would have not disclosed the income, which has been disclosed under section 153A - HELD THAT:- We have noticed

SH. RENU ARORA,JAMMU vs. THE DY COMMISSIONER OF INCOME TAX, JAMMU

In the result, appeal of the assessee ITA No

ITA 48/ASR/2017[2009-10]Status: DisposedITAT Amritsar01 Aug 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 48/Asr/2017 Assessment Year: 2009-10

Section 139(1)Section 153ASection 250Section 271Section 271(1)(c)

5A to Section 271(l)(c) are attracted. During the appellate proceedings, the main argument of the AR was that no incriminating document was found. However, perusal of the assessment order shows that the additional income has-been declared by the assessee as a result of search. The extra income offered u/s 153A represent concealed income which was not declared

SMT. KAMAL GANDHI,NAWANSHEHAR vs. A.C.I.T, CENTRAL CIRCLE- II, JALANDHAR

In the result, the assessee’s appeal is allowed

ITA 458/ASR/2017[2010-11]Status: DisposedITAT Amritsar28 Aug 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 458/(Asr)/2017 Assessment Year: 2010-11

For Appellant: Sh. M. R. Bhagat & Rajinder Kumar ChopraFor Respondent: Smt. Parwinder Kaur, CIT-DR
Section 132Section 142(1)Section 144Section 271(1)(c)

section 271(1)(c), alluded to by the ld. CIT(A), is not applicable as the search was after 31.05.2007, and even as observed during hearing, that would be wholly inconsequential as Explanation 5A, a pari materia provision, applicable to searches after 31.05.2007, would stand attracted, which in fact is more stringent than Explanation 5. Being a part