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6 results for “penalty u/s 271”+ Section 131clear

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Key Topics

Section 1476Addition to Income6Penalty5Section 271(1)(c)4Section 1454Section 143(3)3Section 271(1)3Section 44A3Depreciation3

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

131, Vs. Income-tax Officer, Mohalla Pathanan, Jalesar, Etah. Ward 4(3)(1), Etah. PAN :EKAPS8873K (Appellant) (Respondent) Assessee by Sh. Deepak Singh, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 15.12.2025 Date of pronouncement 18.12.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: These appeals have been preferred by assessee against the impugned orders dated

Section 2502
Section 1482
Bogus Purchases2

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

131, Vs. Income-tax Officer, Mohalla Pathanan, Jalesar, Etah. Ward 4(3)(1), Etah. PAN :EKAPS8873K (Appellant) (Respondent) Assessee by Sh. Deepak Singh, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 15.12.2025 Date of pronouncement 18.12.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: These appeals have been preferred by assessee against the impugned orders dated

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 200/AGR/2016[2011-12]Status: DisposedITAT Agra12 Apr 2021AY 2011-12

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

penalty proceedings U/S 271(1) (c) of I.T. Act, 1961. 7. That the appellate order dated 17tri March, 2016 passed by the learned CIT (A) -I, Agra is against the law and facts of the assessee's case. The appellant also seeks permission to modify and/or adduce any other ground/grounds of appeal as the circumstances of the case might require

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 201/AGR/2016[2010-11]Status: DisposedITAT Agra12 Apr 2021AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

penalty proceedings U/S 271(1) (c) of I.T. Act, 1961. 7. That the appellate order dated 17tri March, 2016 passed by the learned CIT (A) -I, Agra is against the law and facts of the assessee's case. The appellant also seeks permission to modify and/or adduce any other ground/grounds of appeal as the circumstances of the case might require

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

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

ITA 2/AGR/2021[2011-2012]Status: DisposedITAT Agra25 Jul 2023AY 2011-2012

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri P.K. Sahegal, AdvocateFor Respondent: Shri Shailendra Srivastava, Sr. DR
Section 142Section 143(2)Section 271(1)

penalty proceedings under section 271(1)© of the I.T. Act, 1961. 9) That the appellate order dated 31.8.2018 passed by the Ld. CIT(A)-I, Noida is against the law and on facts of the appellant’s case. The appellant seeks permission to modify and / or any other ground/grounds of appeal as the circumstances of the case might require

HARSH SALUJA,MATHURA vs. ITO 3(2), MATHURA

In the result, the appeal is allowed

ITA 165/AGR/2016[2011-12]Status: DisposedITAT Agra01 Dec 2017AY 2011-12

Bench: Shri A. D. Jain

Section 143(3)Section 234ASection 251(2)Section 44ASection 68

131/- on which GP shown by the assessee is 23.36% and net profit is 11.25% after deduction of depreciation for Rs.25,967/- on computer and motor cycle, net profit comes to Rs.2,92,049/- which is 10.58% of the total turnover and other income shown from commission I.T.A No. 165/Agra/2016 4 etc is Rs.l,72,509/- and thus total taxable