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9 results for “penalty u/s 271”+ Section 113clear

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Key Topics

Section 153D12Section 153A12Addition to Income9Section 142(1)6Unexplained Investment6Limitation/Time-bar6Section 143(3)3Section 693Section 253(3)

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

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

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

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

113, 114 & 115/Agr/2024 Assessment Years: 2015-16 & 2016-17 Mr. Chandrapal Singh, Income-tax Officer, 123, VishwaLaxmi Nagar, v. Shivpuri GoverdhanChauraha, Main Building Mathura-282502 (U.P.) Gwalior-474002, M.P. PAN : BXIPS2007K (Appellant) (Respondent) Assessee by S/Sh. Rajendra Sharma &Majuj Sharma, Adv. Revenue by Sh. Shailendra Srivastava, Sr. DR Date of hearing 01.01.2025 Date of pronouncement 21.-1.2025 ORDER These three

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

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

3
Condonation of Delay3
ITA 115/AGR/2024[2015-16]Status: Disposed
ITAT Agra
21 Jan 2025
AY 2015-16

Bench: : Shri Ramit Kochar

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

113, 114 & 115/Agr/2024 Assessment Years: 2015-16 & 2016-17 Mr. Chandrapal Singh, Income-tax Officer, 123, VishwaLaxmi Nagar, v. Shivpuri GoverdhanChauraha, Main Building Mathura-282502 (U.P.) Gwalior-474002, M.P. PAN : BXIPS2007K (Appellant) (Respondent) Assessee by S/Sh. Rajendra Sharma &Majuj Sharma, Adv. Revenue by Sh. Shailendra Srivastava, Sr. DR Date of hearing 01.01.2025 Date of pronouncement 21.-1.2025 ORDER These three

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

113, 114 & 115/Agr/2024 Assessment Years: 2015-16 & 2016-17 Mr. Chandrapal Singh, Income-tax Officer, 123, VishwaLaxmi Nagar, v. Shivpuri GoverdhanChauraha, Main Building Mathura-282502 (U.P.) Gwalior-474002, M.P. PAN : BXIPS2007K (Appellant) (Respondent) Assessee by S/Sh. Rajendra Sharma &Majuj Sharma, Adv. Revenue by Sh. Shailendra Srivastava, Sr. DR Date of hearing 01.01.2025 Date of pronouncement 21.-1.2025 ORDER These three

LT. SHRI MRADUL GARG,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 260/AGR/2017[2007-08]Status: DisposedITAT Agra18 Sept 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

penalty was held as procedurally defective. The provisions laid down u/s. 153D of the Act under consideration in the present case before us, are different as here the prior approval of Joint Commissioner is not required merely for direction for payment of the due amount of tax but overall approval of the assessment framed by the I.T.O. Thus, the cited

SAURABH AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 263/AGR/2017[2008-09]Status: DisposedITAT Agra18 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

penalty was held as procedurally defective. The provisions laid down u/s. 153D of the Act under consideration in the present case before us, are different as here the prior approval of Joint Commissioner is not required merely for direction for payment of the due amount of tax but overall approval of the assessment framed by the I.T.O. Thus, the cited

ASHOK KUMAR AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 269/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

penalty was held as procedurally defective. The provisions laid down u/s. 153D of the Act under consideration in the present case before us, are different as here the prior approval of Joint Commissioner is not required merely for direction for payment of the due amount of tax but overall approval of the assessment framed by the I.T.O. Thus, the cited

DCIT CENTRAL CIRCLE, AGRA vs. LT. SHRI MRADUL GARG, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 272/AGR/2017[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

penalty was held as procedurally defective. The provisions laid down u/s. 153D of the Act under consideration in the present case before us, are different as here the prior approval of Joint Commissioner is not required merely for direction for payment of the due amount of tax but overall approval of the assessment framed by the I.T.O. Thus, the cited

D.S. INDIA JEWELMART P LTD,MATHURA vs. ACIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 268/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

penalty was held as procedurally defective. The provisions laid down u/s. 153D of the Act under consideration in the present case before us, are different as here the prior approval of Joint Commissioner is not required merely for direction for payment of the due amount of tax but overall approval of the assessment framed by the I.T.O. Thus, the cited

ACIT CENTRAL CIRCLE, AGRA vs. D.S. INDIA JEWELMART P LTD, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 276/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

penalty was held as procedurally defective. The provisions laid down u/s. 153D of the Act under consideration in the present case before us, are different as here the prior approval of Joint Commissioner is not required merely for direction for payment of the due amount of tax but overall approval of the assessment framed by the I.T.O. Thus, the cited