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3 results for “reassessment u/s 147”+ Section 271Dclear

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Jaipur33Delhi27Mumbai23Pune19Chennai14Hyderabad10Agra9Kolkata8Indore7Amritsar3Bangalore3Nagpur3Surat2Chandigarh2Raipur2SC1Patna1

Key Topics

Section 26316Section 271D8Section 269S6Section 142(1)3Penalty2Condonation of Delay2

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

u/s 171D and 271E passed by the JCIT, Bathinda, wherein as per the section 271D and 271E, the JCIT is categorically empowered for the penalty performance, being the quasi judicial action; that the Ld. PCIT while cancelling the penalty order, passed Manjit Krishan Malhotra v. Pr.CIT under section 271D and 271E, dated 10.02.2014, by the Jt. Commissioner of Income

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 39/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

u/s 171D and 271E passed by the JCIT, Bathinda, wherein as per the section 271D and 271E, the JCIT is categorically empowered for the penalty performance, being the quasi judicial action; that the Ld. PCIT while cancelling the penalty order, passed Manjit Krishan Malhotra v. Pr.CIT under section 271D and 271E, dated 10.02.2014, by the Jt. Commissioner of Income

GURPAL SINGH SIDHU,NEAR GOVT SCHOOL vs. ITO WARD 1(2), BATHINDA, BATHINDA

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

ITA 9/ASR/2025[2017-18]Status: DisposedITAT Amritsar19 Aug 2025AY 2017-18

Bench: Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Section 142(1)Section 144Section 69A

reassessment notice was unjustified The facts of this case were entirely different than that of present case of the appellant. In the present case, the appellant could not explain source and nature of cash deposits before the Assessing Officer. Therefore, the Assessing Officer correctly proceeded with re-assessment proceedings and completed the assessment accordingly. 5.5. The appellant argued that