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90 results for “penalty u/s 271”+ Section 22clear

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Key Topics

Addition to Income54Section 14847Section 26345Section 153A44Section 143(2)34Section 142(1)32Section 25032Section 143(3)29Penalty

M/S HAPPY STEEL PRIVATE LTD.,LUDHIANA vs. DCIT CC-2, LUDHIANA

In the result, the appeal is allowed

ITA 398/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh05 Jun 2024AY 2016-17

Bench: Shri A.D. Jain & Shri Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Amanpreet Kaur, Sr.DR
Section 132Section 132(4)Section 143(3)Section 250(6)Section 271Section 271A

22,348/- stands deleted. Thus assessee succeeds on legal ground challenging the validity of notice issued u/s 274 r.w.s. 271AABoftheAct." 10.2 The Kolkata Bench of the ITAT, in the case of ‘Sushil Kumar Paul vs. ACIT’ in ITA No. 2274/Kol/2019, vide order dated 15.12.2022, held as under:- "From the perusal of the above proposition, we observe that sub section

Showing 1–20 of 90 · Page 1 of 5

29
Section 14728
Disallowance12
Bogus Purchases11

ANJALI SAINI,ZIRAKPUR vs. ITO-WARD-5(5), CHANDIGARH

The appeal of the assesse is allowed for statistical purposes

ITA 620/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh28 May 2024AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 142(1)Section 147Section 148Section 250(6)Section 253Section 271Section 271(1)(b)

u/s 142(1). The copy of the notice under section 142(1) disclosing such remarks have been perused by us from paper book. The remark is dated 22.02.2019. 6. After that a letter dated 05.11.2019 was affixed, again at address #22, Jain Nagar, Amabala, Haryana 133001 even after knowing the fact by the Ld. AO that the assesse has left

M/S APEEJAY EDUCATION SOCIETY,JALANDHAR vs. DCIT, C-1 (EXEMPTIONS), CHANDIGARH

In the result, the appeal is allowed

ITA 706/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh01 May 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr.DR
Section 142(1)Section 143(2)Section 271(1)(b)

section 271 (1 )(b), the AO without verifying the record that each and every notice has been complied with, issued show cause notice, and imposed penalty by a non-speaking order on her whims and fancies. If we go through the order of the AO, she has reproduced her show cause notices in the order but has in a very

AKM RESORTS,MOHALI vs. ACIT CIRCLE 5(1), CHANDIGARH

Appeal of the assessee is allowed

ITA 42/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh13 Feb 2025AY 2016-17

Bench: This Tribunal. The Assessee

For Appellant: Shri Rohit Kapoor, CA &For Respondent: Shri Vivek Vardhan, JCIT, Sr.DR
Section 143(3)Section 250Section 253Section 271Section 271(1)(c)Section 274

u/s 271(1)(c) of the Income Tax Act, 1961 and that he has no explanation to offer. 2.5 The ld. AO keeping in view that the assessee has not filed any reply was left with no other option but to decide the issue of penalty on merits on the basis of material available on record. ITA 42/CHD/2024

M/S HIMACHAL FASHION PVT. LTD.,LUDHIANA vs. ITO, W-6(3), LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 8/CHANDI/2020[2012-13]Status: DisposedITAT Chandigarh10 Sept 2024AY 2012-13

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 8/Chd/2020 िनधा"रण वष" / Assessment Year: 2012-13

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Danish Abdullah, JCIT, Sr. DR
Section 139(1)Section 271Section 271(1)(c)Section 27lSection 80Section 80ASection 80I

22,790/- under Section 271(1)(c) of the Income Tax Act, 1961 by holding that the Assessee had filed inaccurate particulars of Income. 3. That the Learned Commissioner of Income Tax (Appeals) has erred in ignoring the fact that the Penalty Proceedings were initiated without application of mind and that the whole proceedings were bad in law. 4. That

INDER PAL SINGH LEGAL HEIR OF DECEASED SATNAM SINGH 171789, STREET NO.8, GURU TEG BAHADUR JAGRAON,PUNJAB vs. THE INCOME TAX OFFICER WARD-1 JAGRAON , PUNJAB

In the result, appeal of the assessee is allowed for statistical purposes

ITA 43/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh12 Aug 2024AY 2018-2019

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Kushal Chopra, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 250Section 253Section 269SSection 271Section 271DSection 274

22 22/4/2017 To Cash 149 2,00,000 23 23/4/2017 To Cash 154 2,00,000 24 24/4/2017 To Cash 160 2,00,000 25 25/4/2017 To Cash 163 2,00,000 26 26/4/2017 To Cash 172 2,00,000 27 27/4/2017 To Cash 175 2,00,000 28 28/4/2017 To Cash 178 2,00,000 29 29/4/2017 To Cash

SH. JAGMOHAN SINGH,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 421/CHANDI/2023[2009-10]Status: DisposedITAT Chandigarh07 Jun 2024AY 2009-10

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 143(2)Section 271(1)(C)Section 271(1)(c)Section 54

penalty of Rs. 13,13,910/- u/s 271(1)(C) of the Act. 2. Briefly the facts of the case are that the assessee filed his return of income declared total income of Rs. 6,24,782/- on 31/03/2010. The case of the assessee was selected for scrutiny and notice under section 143(2) and 142(1) were issued. During

CHANDIGARH HOUSING BOARD,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Appeal of assessee is partly allowed

ITA 126/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh31 Jul 2024AY 2014-15

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

For Appellant: Shri A.K.Jindal, CA &For Respondent: Shri Rohit Sharma, CIT DR
Section 253Section 271(1)(c)

section 40(a)(ii)of the Income Tax Act, 1961.. 3. 20.11.2018 u/s 250(6) The CIT(A) has confirmed the addition.As the assessee has not filed any appeal with regard to CIT(A) order. Hence, the addition has attained finality. 4. 29.06.2017 u/s 271(l)(c) Penalty was imposed by the Assessing Officer amounting to Rs.8

CHANDIGARH HOUSING BOARD,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Appeal of assessee is partly allowed

ITA 125/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh31 Jul 2024AY 2014-15

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

For Appellant: Shri A.K.Jindal, CA &For Respondent: Shri Rohit Sharma, CIT DR
Section 253Section 271(1)(c)

section 40(a)(ii)of the Income Tax Act, 1961.. 3. 20.11.2018 u/s 250(6) The CIT(A) has confirmed the addition.As the assessee has not filed any appeal with regard to CIT(A) order. Hence, the addition has attained finality. 4. 29.06.2017 u/s 271(l)(c) Penalty was imposed by the Assessing Officer amounting to Rs.8

DCIT, C-1(1), CHANDIGARH vs. CHANDIGARH HOUSING BOARD, CHANDIGARH

In the result, the Appeal of assessee is partly allowed

ITA 103/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh31 Jul 2024AY 2013-14

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

For Appellant: Shri A.K.Jindal, CA &For Respondent: Shri Rohit Sharma, CIT DR
Section 253Section 271(1)(c)

section 40(a)(ii)of the Income Tax Act, 1961.. 3. 20.11.2018 u/s 250(6) The CIT(A) has confirmed the addition.As the assessee has not filed any appeal with regard to CIT(A) order. Hence, the addition has attained finality. 4. 29.06.2017 u/s 271(l)(c) Penalty was imposed by the Assessing Officer amounting to Rs.8

CHANDIGARH HOUSING BOARD,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

In the result, the Appeal of assessee is partly allowed

ITA 44/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh31 Jul 2024AY 2015-16

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

For Appellant: Shri A.K.Jindal, CA &For Respondent: Shri Rohit Sharma, CIT DR
Section 253Section 271(1)(c)

section 40(a)(ii)of the Income Tax Act, 1961.. 3. 20.11.2018 u/s 250(6) The CIT(A) has confirmed the addition.As the assessee has not filed any appeal with regard to CIT(A) order. Hence, the addition has attained finality. 4. 29.06.2017 u/s 271(l)(c) Penalty was imposed by the Assessing Officer amounting to Rs.8

SH. DINESH SETHI,LUDHIANA vs. ITO, LUDHIANA

The appeals are dismissed

ITA 376/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh04 Aug 2025AY 2006-07

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 376/Chd/2014 & "नधा"रण वष" / Assessment Year : 2006-07 Shri Janesh Sethi, Legal Heir Of बनाम The Ito, Late Shri Dinesh Sethi, Ward – 1(1), Vs Prop. M/S R.S. Trading Corp., Ludhiana. C-434, Urban Estate Focal Point, Ludhiana. "थायी लेखा सं./Pan /Tan No: Aaqpk1200Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr तार"ख/Date Of Hearing : 23.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.8.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 131Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 69A

penalty order passed u/s 271(1)(c) vide order dated 25.06.2009 against whom appeal has been dismissed by the CIT (Appeals) by way of the impugned order). 2. It has been brought to our notice that assessee Shri Dinesh Sethi has died on 14.02.2024. Death Certificate of the assessee has been annexed by the ld. counsel for the assessee

SHRI DINESH SETHI,LUDHIANA vs. ITO, LUDHIANA

The appeals are dismissed

ITA 338/CHANDI/2017[2006-07]Status: DisposedITAT Chandigarh04 Aug 2025AY 2006-07

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 376/Chd/2014 & "नधा"रण वष" / Assessment Year : 2006-07 Shri Janesh Sethi, Legal Heir Of बनाम The Ito, Late Shri Dinesh Sethi, Ward – 1(1), Vs Prop. M/S R.S. Trading Corp., Ludhiana. C-434, Urban Estate Focal Point, Ludhiana. "थायी लेखा सं./Pan /Tan No: Aaqpk1200Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr तार"ख/Date Of Hearing : 23.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.8.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 131Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 69A

penalty order passed u/s 271(1)(c) vide order dated 25.06.2009 against whom appeal has been dismissed by the CIT (Appeals) by way of the impugned order). 2. It has been brought to our notice that assessee Shri Dinesh Sethi has died on 14.02.2024. Death Certificate of the assessee has been annexed by the ld. counsel for the assessee

RAM KUMAR,NEHRU GARDEN COLONY vs. ITO WARD 2, KAITHAL

Appeal of the assessee is allowed for statistical purposes

ITA 415/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh27 Sept 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sanjay Kumar Singla, AdvocateFor Respondent: Dr. Ranjeet Kaur, Addl. CIT, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 246ASection 250Section 253Section 69

u/s 148 issued on basis of non existing facts. 6. That on the law, facts and circumstances of the case, Worthy CIT(A) has erred in confirming the action of Ld. AO in making addition of Rs. 2070000/- without considering the written submission/paper-book uploaded on income tax portal on 30.01.2021. 7. The Appellant crave leave to amend alter or delete

RAM KUMAR,NEHRU GARDEN COLONY vs. ITO WARD 2 KAITHAL, AAYKAR BHAWAN, AMBALA ROAD KAITHAL

Appeal of the assessee is allowed for statistical purposes

ITA 416/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh27 Sept 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sanjay Kumar Singla, AdvocateFor Respondent: Dr. Ranjeet Kaur, Addl. CIT, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 246ASection 250Section 253Section 69

u/s 148 issued on basis of non existing facts. 6. That on the law, facts and circumstances of the case, Worthy CIT(A) has erred in confirming the action of Ld. AO in making addition of Rs. 2070000/- without considering the written submission/paper-book uploaded on income tax portal on 30.01.2021. 7. The Appellant crave leave to amend alter or delete

SURESH,PINJORE vs. INCOME TAX OFFICER, WARD-4,, PANCHKULA

In the result both the above appeals are allowed

ITA 1149/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh29 Jul 2025AY 2011-12

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

For Appellant: Smt. Neelam Dhiman, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 68

u/s 68 of the Income Tax Act in respect to the amount received from sale of agriculture land on power of attorney which was duly registered in Tehsil ignoring the fact that the cash of Rs. 10,00,000 was deposited on the same date of execution of power of attorney and same belongs to seven family members

SURESH,PINJORE vs. INCOME TAX OFFICER, WARD 4, PANCHKULA

In the result both the above appeals are allowed

ITA 1148/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh29 Jul 2025AY 2011-12

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

For Appellant: Smt. Neelam Dhiman, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 68

u/s 68 of the Income Tax Act in respect to the amount received from sale of agriculture land on power of attorney which was duly registered in Tehsil ignoring the fact that the cash of Rs. 10,00,000 was deposited on the same date of execution of power of attorney and same belongs to seven family members

M/S SHREE GANESH JEWELLERS LIMITED,LUDHIANA vs. ACIT, CIRCLE V(1), LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 172/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh18 Apr 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri K.J. Shalley, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 143(1)(a)Section 143(3)Section 270ASection 270A(2)(a)Section 271(1)(c)

section 143(1)(a) of the IT Act. This clarifies that whenever there is an addition during the course of assessment, this shall result into case being treated as a case of under reporting income. The expression "penalty for concealment" mentioned in the reply of the assessee does not applicable to the nature of penalty initiated in this case, since

M/S SATWANT AGRO ENGINEERS,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

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

ITA 753/CHANDI/2022[AY 2019-20]Status: DisposedITAT Chandigarh03 May 2024

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 115BSection 133ASection 143(2)Section 143(3)Section 68Section 69Section 69A

22. Now coming to the issue of unrecorded sales, during the course of survey, three neelgagan slip pads marked as D1,D2,D3, were impounded vide impounding order dated 17.04.2018. The said slip pads contain written pages which mentioned various transactions made by the firm as per following details:- S. No. Name of party / customer Date Transaction Diary

SHRI BALBIR SINGH VERMA,SHIMLA vs. PR.CIT, SHIMLA

In the result, appeal of the Assessee is allowed

ITA 314/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh14 May 2025AY 2015-16

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

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 24Section 263Section 271(1)(c)Section 36(1)(iii)

penalty proceedings under Section 271(1)(c) for concealment. 4. After reviewing the necessary details, the Assessing Officer assessed the assessee’s total income at Rs. 2,98,98,600/-, Agricultural income remained Rs. 20,27,700/-. During hearing before us, it was stated by Ld. AR that the appellant had filed appeal before the CIT(A) against this assessment