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31 results for “penalty u/s 271”+ Undisclosed Incomeclear

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Key Topics

Section 14775Section 14846Addition to Income29Section 69A24Section 28217Section 271(1)(c)16Survey u/s 133A15Section 250(6)14Penalty

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

undisclosed part of income Late Sh. Gurmail Singh v. Dy. CIT & Ors which has been unearthed during the course of 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 31 · Page 1 of 2

14
Section 15112
Section 143(3)11
Cash Deposit4

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

undisclosed part of income Late Sh. Gurmail Singh v. Dy. CIT & Ors which has been unearthed during the course of 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

undisclosed part of income Late Sh. Gurmail Singh v. Dy. CIT & Ors which has been unearthed during the course of 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

undisclosed part of income Late Sh. Gurmail Singh v. Dy. CIT & Ors which has been unearthed during the course of 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

undisclosed part of income Late Sh. Gurmail Singh v. Dy. CIT & Ors which has been unearthed during the course of 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

undisclosed part of income Late Sh. Gurmail Singh v. Dy. CIT & Ors which has been unearthed during the course of 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

undisclosed part of income Late Sh. Gurmail Singh v. Dy. CIT & Ors which has been unearthed during the course of 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

undisclosed part of income Late Sh. Gurmail Singh v. Dy. CIT & Ors which has been unearthed during the course of 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. 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

undisclosed part of income Late Sh. Gurmail Singh v. Dy. CIT & Ors which has been unearthed during the course of 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

undisclosed part of income Late Sh. Gurmail Singh v. Dy. CIT & Ors which has been unearthed during the course of 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. 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

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

JAGTAR SINGH BRAR PROP. JAGTAR SINGH SADHU SINGH,BAGAPURANA vs. INCOME TAX OFFICER, WARD 3, MOGA, MOGA

In the result, the penalty imposed u/s 271(1) (c) amounting to Rs

ITA 70/ASR/2025[2015-16]Status: DisposedITAT Amritsar18 Nov 2025AY 2015-16

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Abhinav Vijh, C.A
Section 133(6)Section 145(3)Section 250Section 271(1)Section 271(1)(c)Section 44A

271(1) ( c) of the Act , in course of assessment proceedings, both for (i) furnishing of inaccurate particulars on the estimated contract income of Rs. 23.53 lakhs and also (ii) for concealment of particulars of income on the addition of Rs. 90,000/- being the alleged undisclosed truck income u/s 44AE. 7. Penalty

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

Penalty proceedings u/s 271(l)(c) of the Act for concealing particulars of income to that extent are initiated I.T.A. No. 305/Asr/2019 A.Y.: 2010-11 & 3 Ors 6 [Add-Rs. 12,74,722/-] Simultaneously” 9. The ld. DR further argued and placed that the said amount paid to the party by the assessee concern was not established during the time

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

Penalty proceedings u/s 271(l)(c) of the Act for concealing particulars of income to that extent are initiated I.T.A. No. 305/Asr/2019 A.Y.: 2010-11 & 3 Ors 6 [Add-Rs. 12,74,722/-] Simultaneously” 9. The ld. DR further argued and placed that the said amount paid to the party by the assessee concern was not established during the time

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

Penalty proceedings u/s 271(l)(c) of the Act for concealing particulars of income to that extent are initiated I.T.A. No. 305/Asr/2019 A.Y.: 2010-11 & 3 Ors 6 [Add-Rs. 12,74,722/-] Simultaneously” 9. The ld. DR further argued and placed that the said amount paid to the party by the assessee concern was not established during the time

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

Penalty proceedings u/s 271(l)(c) of the Act for concealing particulars of income to that extent are initiated I.T.A. No. 305/Asr/2019 A.Y.: 2010-11 & 3 Ors 6 [Add-Rs. 12,74,722/-] Simultaneously” 9. The ld. DR further argued and placed that the said amount paid to the party by the assessee concern was not established during the time

SH. SURESH KUMAR SHARMA S/O. SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3(3), FARIDKOT

In the result, the appeal of the appellant is dismissed

ITA 111/ASR/2019[2011-11]Status: DisposedITAT Amritsar11 Apr 2023AY 2011-11

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

Section 144Section 147Section 148Section 24Section 250Section 271Section 44ASection 80C

undisclosed sourceand with the total income of the assessee. Further the disallowance was made under Chapter VIA amount of Rs. 1 lacs. In ITA No 111/Asr/2019 is related to penalty u/s 271

SH.SURESH KUMAR SHARMA.S/O SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3 (3), FAIDKOT

In the result, the appeal of the appellant is dismissed

ITA 110/ASR/2019[2010-11]Status: DisposedITAT Amritsar11 Apr 2023AY 2010-11

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

Section 144Section 147Section 148Section 24Section 250Section 271Section 44ASection 80C

undisclosed sourceand with the total income of the assessee. Further the disallowance was made under Chapter VIA amount of Rs. 1 lacs. In ITA No 111/Asr/2019 is related to penalty u/s 271

SHRI RAMANDEEP SINGH,RAMPURA vs. INCOME TAX OFFICER WARD-1 (3), BATHINDA

In the result, both the appeals of the assessee are allowed

ITA 84/ASR/2021[2009-10]Status: DisposedITAT Amritsar20 Feb 2023AY 2009-10

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

Section 147Section 148Section 151Section 250Section 271Section 271(1)Section 69

271 (1 )(c) dated 06.02.2020 because of the following reasons:- 2.1 The assessee requested for adjournment vide letters dated 17.02.2021, 01.04.2021 and the adjournment on 07.05.2021 was requested because the lockdown on account of Covid-19 was imposed in the State of Punjab w.e.f. 1st of May, 2021 which continued up to Ramandeep Singh Sidhu v. ITO 30th