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27 results for “penalty u/s 271”+ Survey u/s 133Aclear

Sorted by relevance

Mumbai339Delhi302Jaipur149Pune130Bangalore128Hyderabad86Chennai69Visakhapatnam63Ahmedabad62Surat60Kolkata56Indore48Rajkot44Lucknow35Chandigarh32Amritsar27Cochin16Patna16Ranchi15Nagpur10Cuttack10Karnataka10Panaji10Jodhpur8Raipur7Allahabad7Guwahati4Agra3Dehradun2SC2Telangana2Punjab & Haryana1Calcutta1Jabalpur1

Key Topics

Section 14764Section 14834Section 271(1)(c)33Section 153A32Addition to Income27Survey u/s 133A24Section 69A20Section 28217Penalty17

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 57/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

survey proceedings u/s 133A of Income Tax Act. The appellant has been palpably defiant and therefore the Assessing Officer was justified in invoking penal provisions and eventually levying penalty u/s 271

Showing 1–20 of 27 · Page 1 of 2

Section 143(3)16
Section 133A16
Search & Seizure8

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 55/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

survey proceedings u/s 133A of Income Tax Act. The appellant has been palpably defiant and therefore the Assessing Officer was justified in invoking penal provisions and eventually levying penalty u/s 271

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 56/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

survey proceedings u/s 133A of Income Tax Act. The appellant has been palpably defiant and therefore the Assessing Officer was justified in invoking penal provisions and eventually levying penalty u/s 271

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 58/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

survey proceedings u/s 133A of Income Tax Act. The appellant has been palpably defiant and therefore the Assessing Officer was justified in invoking penal provisions and eventually levying penalty u/s 271

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 59/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

survey proceedings u/s 133A of Income Tax Act. The appellant has been palpably defiant and therefore the Assessing Officer was justified in invoking penal provisions and eventually levying penalty u/s 271

SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 60/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

survey proceedings u/s 133A of Income Tax Act. The appellant has been palpably defiant and therefore the Assessing Officer was justified in invoking penal provisions and eventually levying penalty u/s 271

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 61/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

survey proceedings u/s 133A of Income Tax Act. The appellant has been palpably defiant and therefore the Assessing Officer was justified in invoking penal provisions and eventually levying penalty u/s 271

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 62/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

survey proceedings u/s 133A of Income Tax Act. The appellant has been palpably defiant and therefore the Assessing Officer was justified in invoking penal provisions and eventually levying penalty u/s 271

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 63/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

survey proceedings u/s 133A of Income Tax Act. The appellant has been palpably defiant and therefore the Assessing Officer was justified in invoking penal provisions and eventually levying penalty u/s 271

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

survey proceedings u/s 133A of Income Tax Act. The appellant has been palpably defiant and therefore the Assessing Officer was justified in invoking penal provisions and eventually levying penalty u/s 271

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)

penalty u/s 271(1)(c) was imposed amounting to Rs.17.68 lakhs on the ground that, had the department not conducted survey u/s 133A

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 u/s 271(1)(c) of the Act by observing that had the department not conducted the survey 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 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

Survey operations u/s 133A of the Act were also conducted simultaneously at several business and office premises of assessee's close relatives. Thereafter notice u/s 153A of the Act was issued to the assessee, in response to which, the assessee had filed his return of income on 31.03.2010 by declaring an income of Rs.22,20,870/- which

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

Survey operations u/s 133A of the Act were also conducted simultaneously at several business and office premises of assessee's close relatives. Thereafter notice u/s 153A of the Act was issued to the assessee, in response to which, the assessee had filed his return of income on 31.03.2010 by declaring an income of Rs.22,20,870/- which

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

Survey operations u/s 133A of the Act were also conducted simultaneously at several business and office premises of assessee's close relatives. Thereafter notice u/s 153A of the Act was issued to the assessee, in response to which, the assessee had filed his return of income on 31.03.2010 by declaring an income of Rs.22,20,870/- which

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

Survey operations u/s 133A of the Act were also conducted simultaneously at several business and office premises of assessee's close relatives. Thereafter notice u/s 153A of the Act was issued to the assessee, in response to which, the assessee had filed his return of income on 31.03.2010 by declaring an income of Rs.22,20,870/- which

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

Survey operations u/s 133A of the Act were also conducted simultaneously at several business and office premises of assessee's close relatives. Thereafter notice u/s 153A of the Act was issued to the assessee, in response to which, the assessee had filed his return of income on 31.03.2010 by declaring an income of Rs.22,20,870/- which

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

Survey operations u/s 133A of the Act were also conducted simultaneously at several business and office premises of assessee's close relatives. Thereafter notice u/s 153A of the Act was issued to the assessee, in response to which, the assessee had filed his return of income on 31.03.2010 by declaring an income of Rs.22,20,870/- which

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

Survey operations u/s 133A of the Act were also conducted simultaneously at several business and office premises of assessee's close relatives. Thereafter notice u/s 153A of the Act was issued to the assessee, in response to which, the assessee had filed his return of income on 31.03.2010 by declaring an income of Rs.22,20,870/- which

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

Survey operations u/s 133A of the Act were also conducted simultaneously at several business and office premises of assessee's close relatives. Thereafter notice u/s 153A of the Act was issued to the assessee, in response to which, the assessee had filed his return of income on 31.03.2010 by declaring an income of Rs.22,20,870/- which