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15 results for “penalty u/s 271”+ Section 142A(1)clear

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Key Topics

Section 26342Section 143(3)17Section 14215Penalty8Addition to Income8Section 1535Limitation/Time-bar5Section 693Section 142A

SH. RAJIV KUMAR,MOHALI vs. ACIT, CHANDIGARH

In the result, the appeals of the assessee bearing

ITA 1325/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

penalty under section. 271(1)(c) of the Act, levied pursuant to the aforesaid quantum additions. I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 2. So far as the appeal agitating the quantum additions are concerned, the assessees apart from contesting the additions on merits, have taken the following additional

SH.SOHAN LAL ARORA,MOHALI vs. ACIT, CHANDIGARH

In the result, the appeals of the assessee bearing

ITA 1326/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh
3
Section 2713
Section 1443
Survey u/s 133A3
30 Dec 2022
AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

penalty under section. 271(1)(c) of the Act, levied pursuant to the aforesaid quantum additions. I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 2. So far as the appeal agitating the quantum additions are concerned, the assessees apart from contesting the additions on merits, have taken the following additional

SH. S.L. ARORA,MOHALI vs. DCIT, CHANDIGARH

In the result, the appeals of the assessee bearing

ITA 275/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

penalty under section. 271(1)(c) of the Act, levied pursuant to the aforesaid quantum additions. I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 2. So far as the appeal agitating the quantum additions are concerned, the assessees apart from contesting the additions on merits, have taken the following additional

SH. RAJIV KUMAR,MOHALI vs. DCIT, CHANDIGARH

In the result, the appeals of the assessee bearing

ITA 274/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

penalty under section. 271(1)(c) of the Act, levied pursuant to the aforesaid quantum additions. I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 2. So far as the appeal agitating the quantum additions are concerned, the assessees apart from contesting the additions on merits, have taken the following additional

DCIT, CHANDIGARH vs. SH. S.L. ARORA, MOHALI

In the result, the appeals of the assessee bearing

ITA 1421/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh30 Dec 2022AY 2006-07

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

Section 142Section 153

penalty under section. 271(1)(c) of the Act, levied pursuant to the aforesaid quantum additions. I.T.A. No.1325,1326,1421/CHANDI/2010 I.T.A. No.274,275/CHANDI/2014 Shri Rajiv Kumar Shri Sohan Lal Arora Assessment Year: 2006-07 2. So far as the appeal agitating the quantum additions are concerned, the assessees apart from contesting the additions on merits, have taken the following additional

M/S HOTEL OAK VALLEY RESIDENCY,CHAMBA vs. ITO, BANIKHET

In the result this appeal of the assessee stands partly allowed

ITA 772/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh27 Feb 2020AY 2007-08

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Arvind Sudershan, JCIT DR
Section 142ASection 143(3)Section 144Section 234ASection 271Section 69Section 69B

142A was in order. 4. That the learned CIT(A) has wrongly confirmed initiation of penalty proceedings u/s 271 (1 )(b) without appreciating written submissions made. 5. That the learned CIT(A) has wrongly confirmed action of ITO in adopting status of assessee firm as AOP without

M/S OAK VALLEY RESIDENCY,DALHOUISE vs. ITO, DALHOUSIE AT, BANIKHET

In the result this appeal of the assessee stands partly allowed

ITA 496/CHANDI/2018[2007-08]Status: DisposedITAT Chandigarh27 Feb 2020AY 2007-08

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Arvind Sudershan, JCIT DR
Section 142ASection 143(3)Section 144Section 234ASection 271Section 69Section 69B

142A was in order. 4. That the learned CIT(A) has wrongly confirmed initiation of penalty proceedings u/s 271 (1 )(b) without appreciating written submissions made. 5. That the learned CIT(A) has wrongly confirmed action of ITO in adopting status of assessee firm as AOP without

M/S OAK VALLEY RESIDENCY,DALHOUSIE vs. ITO, BANIKHET

In the result this appeal of the assessee stands partly allowed

ITA 485/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh27 Feb 2020AY 2008-09

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Arvind Sudershan, JCIT DR
Section 142ASection 143(3)Section 144Section 234ASection 271Section 69Section 69B

142A was in order. 4. That the learned CIT(A) has wrongly confirmed initiation of penalty proceedings u/s 271 (1 )(b) without appreciating written submissions made. 5. That the learned CIT(A) has wrongly confirmed action of ITO in adopting status of assessee firm as AOP without

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: AAKPV9513H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 287/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Ganesh Dass HUF The Pr. CIT बनाम 64, Dwarka Puri, NearPost Office Rohtak, Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: AAEHG7940P अपीलाथ"/Appellant

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: AAKPV9513H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 287/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Ganesh Dass HUF The Pr. CIT बनाम 64, Dwarka Puri, NearPost Office Rohtak, Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: AAEHG7940P अपीलाथ"/Appellant

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: AAKPV9513H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 287/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Ganesh Dass HUF The Pr. CIT बनाम 64, Dwarka Puri, NearPost Office Rohtak, Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: AAEHG7940P अपीलाथ"/Appellant

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: AAKPV9513H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 287/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Ganesh Dass HUF The Pr. CIT बनाम 64, Dwarka Puri, NearPost Office Rohtak, Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: AAEHG7940P अपीलाथ"/Appellant

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: AAKPV9513H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 287/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Ganesh Dass HUF The Pr. CIT बनाम 64, Dwarka Puri, NearPost Office Rohtak, Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: AAEHG7940P अपीलाथ"/Appellant

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: AAKPV9513H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 287/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Ganesh Dass HUF The Pr. CIT बनाम 64, Dwarka Puri, NearPost Office Rohtak, Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: AAEHG7940P अपीलाथ"/Appellant

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: AAKPV9513H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 287/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Ganesh Dass HUF The Pr. CIT बनाम 64, Dwarka Puri, NearPost Office Rohtak, Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: AAEHG7940P अपीलाथ"/Appellant