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6 results for “penalty u/s 271”+ Section 69Cclear

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Key Topics

Section 1478Section 1488Addition to Income6Penalty5Section 250(6)4Section 143(3)4Section 271(1)(c)4Section 2824Section 151

M/S J. P. INDUSTRIES ,JALALABAD vs. ACIT, CIRCLE - II, BATHINDA

In the result, all the appeals of the assessee bearing ITA No

ITA 212/ASR/2017[2013-14]Status: DisposedITAT Amritsar09 Nov 2023AY 2013-14

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 282 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred on facts and law in confirming the validity of the proceedings initiated by the AO u/s 147/148 because no proper satisfaction as prescribed u/s 151 was recorded by the Pr. CIT that the case of the assessee was fit for issue of notice u/s 148. I.T.A

4
Section 133A4
Survey u/s 133A4

MESERS J.P INDUSTRIES,JALALABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

In the result, all the appeals of the assessee bearing ITA No

ITA 239/ASR/2018[2014-15]Status: DisposedITAT Amritsar09 Nov 2023AY 2014-15

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 282 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred on facts and law in confirming the validity of the proceedings initiated by the AO u/s 147/148 because no proper satisfaction as prescribed u/s 151 was recorded by the Pr. CIT that the case of the assessee was fit for issue of notice u/s 148. I.T.A

MEASAGE J.P. INDUSTRIES.,JALALABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, all the appeals of the assessee bearing ITA No

ITA 305/ASR/2019[2010-11]Status: DisposedITAT Amritsar09 Nov 2023AY 2010-11

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 282 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred on facts and law in confirming the validity of the proceedings initiated by the AO u/s 147/148 because no proper satisfaction as prescribed u/s 151 was recorded by the Pr. CIT that the case of the assessee was fit for issue of notice u/s 148. I.T.A

M/S J P INDUSTRIES,JALABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE - II, BATHINDA

In the result, all the appeals of the assessee bearing ITA No

ITA 69/ASR/2019[2013-14]Status: DisposedITAT Amritsar09 Nov 2023AY 2013-14

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

Section 133ASection 143(3)Section 147Section 148Section 151Section 250(6)Section 271(1)(c)Section 282Section 69C

section 282 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred on facts and law in confirming the validity of the proceedings initiated by the AO u/s 147/148 because no proper satisfaction as prescribed u/s 151 was recorded by the Pr. CIT that the case of the assessee was fit for issue of notice u/s 148. I.T.A

MILLENNIUM REAL ESTATE DEVELOPERS PVT. LTD,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

ITA 653/ASR/2016[2012-13]Status: DisposedITAT Amritsar13 Sept 2023AY 2012-13

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

For Appellant: None (Written submission)For Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 132(1)Section 132(4)Section 14Section 14ASection 56Section 69Section 69ASection 71

Penalty proceedings u/s 271 AAA of the Act. 4. In appeal, CIT appeal has confirmed the addition by observing as under: 3.1 Grounds of Appeal Nos. 1 & 2 pertain to assessment of surrendered income of Rs. 1.16 Crores as assessable u/s 69A and not allowing the set-off of the business loss from this income. The AO has mentioned that

SH. JOGESH CHANDER GUPTA,PHAGWARA vs. THE ADDL. COMMISSIONER OF INCOME-TAX, PHAGWARA

In the result, appeal is allowed

ITA 13/ASR/2015[2009-10]Status: DisposedITAT Amritsar10 Mar 2025AY 2009-10

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 13/Asr/2015 निर्धारण वर्ा / Assessment Year : 2009-10 Sh Jogesh Chander Gupta, बनाम The Addl. Cit, Prop.Sampoorna Feeds, Phagwara Range, G.T. Road, Phagwara Opp.Mauli Gate, Phagwara 144632 स्थधयी लेखध सं./Pan No: Aappg4599K अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee By : Shri Sandeep Vijh, Ca रधजस्व की ओर से/ Revenue By : Shri Davinder Pal Singh, Sr. Dr सुिवधई की तधरीख/Date Of Hearing : 16.12.2024 उदघोर्णध की तधरीख/Date Of Pronouncement :10.03.2025 2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 29.10.2014 Passed By Ld. Commissioner Of Income Tax (Appeals), Jalandhar For A.Y. 2009-10. 2. The Only Ground Of Appeal Raised By The Assessee Is As Under:

For Appellant: Shri Sandeep Vijh, CAFor Respondent: Shri Davinder Pal Singh, Sr. DR
Section 271

penalty u/s 271(l)(c) [1st para at page no. 6 of 143(3)]. It is submitted that unless the household expenses are ridiculously low, no interference/ addition can be made. Attention is drawn to the decision of the ITAT, Amritsar Bench, Amritsar in the case of Parmod Seghal vs. ACIT wherein while dealing with disallowance out of household expenses