Search: penalty u/s 271 | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

132 results for “penalty u/s 271”

Sorted by relevance

Delhi6,612 Mumbai5,986 Ahmedabad1,414 Kolkata1,412 Pune1,097 Jaipur1,063 Bangalore1,023 Chennai852 Indore796 Hyderabad648 Surat574 Chandigarh514 Amritsar325 Rajkot302 Raipur251 Cochin208 Visakhapatnam201 Lucknow187 Nagpur169 Karnataka164 Cuttack154 Agra132 Patna128 Ranchi105 Allahabad104 Dehradun102 Guwahati91 Jodhpur76 Jabalpur70 Panaji54 Calcutta39 Varanasi23 Kerala18 SC14 Telangana9 Rajasthan4 Punjab & Haryana2 Gauhati1

Key Topics

Section 271(1)(c)114 Penalty74 Addition to Income72 Section 14749 Section 14842 Section 271(1)(b)37 Section 27135 Section 153A32 Section 143(3)

SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

ITA 70/AGR/2017[2007-08]Status: DisposedITAT Agra17 May 2018AY 2007-08

Bench: Shri A. D. Jain

Section 271Section 271(1)(c)Section 68Section 69Section 69C

penalty imposed u/s 271(l)(c) instead of confirming the same. 4. Because Ld. CIT(A) while confirming the penalty

MS/ BHOLE BABA MILK FOOD INDUSTRIES,AGRA vs. THE A.C.I.T.,CIRCLE-4(1), AGRA

In the result, the appeal filed by the assessee, is allowed

Showing 1–20 of 132 · Page 1 of 7

26

Section 142(1)23

Natural Justice20

ITA 378/AGR/2014[2008-09]Status: Disposed

ITAT Agra

09 Mar 2018

AY 2008-09

Section 271Section 271(1)Section 271(1)(c)Section 274Section 44A

penalty u/s. 271 would be warranted. In “HCIL Kalindee Arsspl” (supra), penalty under section 18. 271(l)(c) imposed on disallowance

SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

ITA 118/AGR/2015[2008-09]Status: DisposedITAT Agra19 Dec 2017AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

penalty proceedings u/s 271(1)( c), of the Act and levied the penalty of Rs 98000/- for concealment, vide order

ZILA SAHKARI BANK LTD,JHANSI vs. DCIT -2(3)(1), JHANSI

In the result, both the appeals filed by the assessee, are allowed

ITA 193/AGR/2017[2013-14]Status: DisposedITAT Agra07 Aug 2018AY 2013-14

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 143(3)Section 271(1)Section 271(1)(c)Section 274Section 44A

penalty u/s. 271 would be warranted. In “HCIL Kalindee Arsspl” (supra), penalty under section 18. 271(l)(c) imposed on disallowance

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

In the result, assessee’s appeal is allowed

ITA 468/AGR/2025[2014-15]Status: DisposedITAT Agra15 Jan 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 143(3)Section 250Section 271(1)(c)Section 274Section 292BSection 56(2)(vii)

penalty levied by the Assessing Officer u/s. 271(1)(c) of the Act, vide penalty order dated 16.03.2019. 2. Brief

M/S RAMESHTH CONSTRUCTION ,JHANSI vs. DCIT,CIRCLE-2(3)(1) , JHANSI

In the result, the appeal of the assessee is allowed

ITA 90/AGR/2023[2010-11]Status: DisposedITAT Agra12 Feb 2025AY 2010-11

Section 143(3)Section 147Section 148Section 271(1)(c)

penalty order u/s 271(1)(c)\nof the Act levied the penalty of Rs 1,26,320/-.\n3. Aggrieved the order

M/S NARESH KATARE, CONTRACTOR,GWALIOR vs. A.C.I.T., CIRCLE-3, GWALIOR

In the result, appeals of the assessee is allowed

ITA 53/AGR/2016[2009-10]Status: DisposedITAT Agra09 Nov 2017AY 2009-10

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri Rajendra Sharma, AdvocateFor Respondent: Shri Washim Arshad, Sr. DR

Section 145(3)Section 271Section 271(1)(c)

penalty of Rs. 6,61,660/- imposed upon the assessee u/s 271(1)(c) of the Income Tax Act, 1961 (In short

SH. GIRRAJ KISHORE AGARWAL, HUF,AGRA vs. DY.C.I.T., CIRCLE-1, AGRA

In the result, appeal of the assessee is allowed

ITA 2/AGR/2016[2010-11]Status: DisposedITAT Agra26 Oct 2017AY 2010-11

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri K.K. Jain, AdvocateFor Respondent: Shri Waseem Arshad, Sr. D.R

Section 271Section 271(1)Section 271(1)(c)

penalty u/s 271(1)(c). It is Said down that imposition of penalty under section 271(1)(c) is a civil

SMT. ASHA RANI GUPTA,AGRA vs. DY. C.I.T., CIRCLE-1, AGRA

In the result, appeal of the assessee is allowed

ITA 223/AGR/2016[2008-09]Status: DisposedITAT Agra16 Jan 2018AY 2008-09

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri Pankaj Gargh, AdvocateFor Respondent: Shri Waseem Arshad, Sr. D.R

Section 143(1)Section 271Section 271(1)(c)Section 274

penalty proceedings u/s 271(1)(c) of the Act are initiated for concealment of income while the penalty is imposed

BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA

In the result, the assessee’s appeal is dismissed

ITA 502/AGR/2025[2014-15]Status: DisposedITAT Agra17 Apr 2026AY 2014-15

Section 132(1)Section 143Section 250Section 271(1)(c)Section 292

penalty of Rs. 39,01,450/- imposed u/s. 271(1)(c) of the Act, vide penalty order dated 29.09.2023 2. Briefly

YASH KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 2(1), GWALIOR, GWALIOR

In the result, both appeals filed by the assessee are allowed

ITA 519/AGR/2025[2013-14]Status: DisposedITAT Agra19 Feb 2026AY 2013-14

Bench: : Shri S. Rifaur Rahman

Section 143(3)Section 147Section 148Section 153ASection 153CSection 271(1)(c)Section 274Section 50C

penalty order U/s 271(1)(c) dated 14/06/2019 & relevant quantum order U/s 153C / 143(3) dated 28/12/2018 are without jurisdiction

YASH KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 2(1), GWALIOR, GWALIOR

In the result, both appeals filed by the assessee are allowed

ITA 518/AGR/2025[2012-13]Status: DisposedITAT Agra19 Feb 2026AY 2012-13

Bench: : Shri S. Rifaur Rahman

Section 143(3)Section 147Section 148Section 153ASection 153CSection 271(1)(c)Section 274Section 50C

penalty order U/s 271(1)(c) dated 14/06/2019 & relevant quantum order U/s 153C / 143(3) dated 28/12/2018 are without jurisdiction

M/S MISS HILL EDUCATION SOCIETY,GWALIOR vs. ACIT CIRCLE-1, GWALIOR

In the result, the appeal is allowed

ITA 90/AGR/2016[2003-04]Status: DisposedITAT Agra27 Sept 2017AY 2003-04

Bench: Shri A. D. Jain

Section 10Section 10(23)(c)Section 154Section 271(1)(c)

u/s 10(23C) of the Act well before one year than the question of furnishing inaccurate particulars of income is not justified to impose penalty under section 271

MR .AKSHAT DONERIA ,NOIDA vs. ITO 4(1) , AGRA

In the result, the appeal of the assessee is allowed

ITA 141/AGR/2018[2011-12]Status: DisposedITAT Agra25 Jul 2023AY 2011-12

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri P.K. Sahgel, AdvocateFor Respondent: Shri Shailendra Srivastava, Sr. DR

Section 142(1)Section 143(3)Section 271(1)(b)Section 273BSection 274

penalty of Rs. 10,000/- u/s. 271(1)(b) of the Act. 3. The brief facts of the case are that

TOMAR & BROTHERS,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, the appeal preferred by the assessee is allowed

ITA 440/AGR/2025[2014-15]Status: DisposedITAT Agra15 Jan 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 271(1)(c)Section 40Section 41(1)Section 68

penalty can be levied towards disallowance of expenses u/s. 40(a)(ia) of the Act. (C) Addition of Rs.10,54,363/- of sundry creditors/debtors. In this regard, he submitted that the addition was made u/s. 41(1) and not u/s. 68 of the Act to invoke the provisions of section 271

BLM HOSPITALS PRIVATE LIMITED ,FARRUKHABAD vs. DCIT CIRCLE 4(2)(1), FARRUKHABAD

In the result, the appeal of the assessee is allowed

ITA 20/AGR/2023[2016-17]Status: DisposedITAT Agra05 Feb 2025AY 2016-17

For Appellant: \nShri Swaran Singh, CAFor Respondent: \nShri Shailendra Shrivastava, Sr. DR

Section 115JSection 143(3)Section 154Section 271(1)Section 271(1)(c)Section 274

271(1)(c).\nParticulars of MAT credit furnished in the return of income cannot therefore\nbe said to be particulars of \"Income\" for the purpose of levying penalty u/s

SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

ITA 463/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

penalty order dated 21.02.2024 passed u/s. 271(1)(c) of the Act. 2. Since, the penalty order passed u/s. 271

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

ITA 464/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

penalty order dated 21.02.2024 passed u/s. 271(1)(c) of the Act. 2. Since, the penalty order passed u/s. 271

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

penalty order dated 21.06.2018 passed by the Assessing Officer u/s. 271(1)(c) of the Act, levying penalty of Rs.9

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

penalty order dated 21.06.2018 passed by the Assessing Officer u/s. 271(1)(c) of the Act, levying penalty of Rs.9