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16 results for “penalty u/s 271”+ Section 2(14)clear

Sorted by relevance

Delhi1,284Mumbai1,071Jaipur358Ahmedabad310Hyderabad239Bangalore221Chennai214Indore193Pune166Raipur166Surat161Kolkata161Chandigarh125Rajkot104Amritsar85Nagpur76Cochin52Allahabad51Lucknow45Visakhapatnam44Cuttack33Patna29Guwahati28Dehradun27Ranchi24Agra16Panaji16Jodhpur15Jabalpur8Varanasi4

Key Topics

Section 271(1)(c)33Section 14714Addition to Income12Section 14811Penalty11Section 143(3)9Section 2508Section 153C8Natural Justice6

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)

14-10-\n2010 declaring total income at Rs 37,17,564/. The assessment was\ncompleted u/s 143(3) of the Act at total income Rs 4751370/- on 31-\n12-2012. The case of assessee was reopened u/s 147 of the Act and\nnotice u/s 148 of the Act was issued on 31-10-2014 and properly\nserved to the assessee

PREM LATA VERMA ,ALIGARH, UTTAR PRADESH vs. DCIT, CIRCLE 4(1)(1), ALIGARH, ALIGARH, UTTAR PRADESH

In the result, assessee’s appeal is allowed

ITA 441/AGR/2025[2016-17]Status: Disposed
Section 1445
Section 2745
Condonation of Delay5
ITAT Agra
15 Jan 2026
AY 2016-17

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2016-17

Section 10(1)Section 139Section 144Section 147Section 148Section 234BSection 250Section 271(1)(c)Section 68

penalty u/s 271(1)(c) of the Act and by charging the interest u/s 234B of the Act. Ground No. 6: That the appellant reserves the right to add, modify, alter, amend or delete any of the grounds.” ADDITIONAL GROUND: "7. That the assessment order concluded 147 r.w.s 144 of the Act is bad in the eyes

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

ITA 7/AGR/2023[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

2. The assessee vide Ground No. 4 had raised a ground stating that the ld. AO in the penalty notice had not struck off the inappropriate portion as to whether the assessee had concealed the particulars of income or furnished inaccurate particulars of income. ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd 3. We have heard the rival submissions

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 6/AGR/2023[2012-13]Status: DisposedITAT Agra06 Feb 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

2. The assessee vide Ground No. 4 had raised a ground stating that the ld. AO in the penalty notice had not struck off the inappropriate portion as to whether the assessee had concealed the particulars of income or furnished inaccurate particulars of income. ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd 3. We have heard the rival submissions

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 8/AGR/2023[2018-19]Status: DisposedITAT Agra06 Feb 2025AY 2018-19

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

2. The assessee vide Ground No. 4 had raised a ground stating that the ld. AO in the penalty notice had not struck off the inappropriate portion as to whether the assessee had concealed the particulars of income or furnished inaccurate particulars of income. ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd 3. We have heard the rival submissions

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

2 | P a g e ITA No.518 & 519/Agr/2025 9. That the order of the Ld. CIT(A) NFAC Dt: 17/09/2025 & the penalty order dated 14/06/2019 is bad in law as it was passed without affording adequate opportunity of being heard, and without considering the detailed explanation and documentary evidence filed by the appellant. 10. That the order

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

2 | P a g e ITA No.518 & 519/Agr/2025 9. That the order of the Ld. CIT(A) NFAC Dt: 17/09/2025 & the penalty order dated 14/06/2019 is bad in law as it was passed without affording adequate opportunity of being heard, and without considering the detailed explanation and documentary evidence filed by the appellant. 10. That the order

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

2 | P a g e ITA No.463 & 464/Agr/2025 which the assessee filed return of income, declaring the same income as declared in original return. Statutory notice u/s. 142(1) and show cause notice u/s. 144 of the Act were issued. Being not satisfied with the replies of assessee, the Assessing Officer made addition of Rs.1,38,99,338/- 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

2 | P a g e ITA No.463 & 464/Agr/2025 which the assessee filed return of income, declaring the same income as declared in original return. Statutory notice u/s. 142(1) and show cause notice u/s. 144 of the Act were issued. Being not satisfied with the replies of assessee, the Assessing Officer made addition of Rs.1,38,99,338/- u/s

POONAM GUPTA,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GWALIOR

Appeal of the assessee is allowed in above terms

ITA 215/AGR/2024[2006-07]Status: DisposedITAT Agra24 Apr 2025AY 2006-07

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2006-07

Section 132(1)Section 143(3)Section 153ASection 250(6)Section 271(1)(c)Section 68

penalty on the assessee for furnishing inaccurate particulars of her income to the extent of the addition confirmed by ITAT of Rs.70,14,083/- u/s. 271(1)(c) amounting to Rs.23,60,940/-, which was confirmed by the ld. CIT(Appeals). 3. Before us, though several grounds of appeal have been raised, the solitary contention of the ld. Counsel

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

2) and 142(1) were issued by the Assessing Officer from time to time during the course of assessment proceedings. The assessee participated in the 7 | P a g e ITA No.113, 114 & 115/Agr/2024 assessment proceedings, and filed part-replies to the queries made by the AO during assessment proceedings. The AO obtained bank statements directly from the bank

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

2) and 142(1) were issued by the Assessing Officer from time to time during the course of assessment proceedings. The assessee participated in the 7 | P a g e ITA No.113, 114 & 115/Agr/2024 assessment proceedings, and filed part-replies to the queries made by the AO during assessment proceedings. The AO obtained bank statements directly from the bank

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

2) and 142(1) were issued by the Assessing Officer from time to time during the course of assessment proceedings. The assessee participated in the 7 | P a g e ITA No.113, 114 & 115/Agr/2024 assessment proceedings, and filed part-replies to the queries made by the AO during assessment proceedings. The AO obtained bank statements directly from the bank

WASIM KHAN,SHIVPURI vs. INCOME TAX OFFICER, SHIVPURI

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

ITA 39/AGR/2025[2015-16]Status: DisposedITAT Agra02 Apr 2025AY 2015-16

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

Section 147Section 250Section 271(1)(c)

2. There is a delay of ten days in filing the appeal before the Tribunal, which is nominal and the same is condoned and the appeal is admitted for hearing. 3. Brief facts of the case: In this case, the Assessing Officer has levied penalty u/s 271(1)(c) of the Act amounting to Rs.42,09,426/- in respect

MANISH KUMAR CHATURVEDI,JHANSI vs. ITO WARD 2(3)(2), JHANSI

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

ITA 41/AGR/2024[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Manish Kumar Chaturvedi, Vs. Income Tax Officer, 1882, Shivaji Nagar, Jhansic Ward-2(3)(2), 284001 Jhansi 284 001 (Appellant) (Respondent) Pan:Akkpc5294Q Assessee By : None Revenue By: Shri Shailender Shrivastava, Sr. Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

For Appellant: NoneFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 142Section 144Section 250

penalty proceedings u/s 274 r.w.s 271 of the Act and under section 270A(2) (b) and 271F of the Act is unwarranted. Manish Kumar Chaturvedi 9. That the appellate order dated 01.12.2023 passed by the Ld. CIT (A) is against the law and facts of the appellant's case.” 3. None appeared on behalf of the assessee despite issuance

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the Appeal of the assessee is partly allowed

ITA 8/AGR/2019[2009-10]Status: DisposedITAT Agra26 Sept 2023AY 2009-10
Section 142(1)Section 147Section 148

271(1)(b) were not answered by the appellant. Thereafter, a show- cause notice under section 144 was issued by the AO. on 16.11.2016 and on its non-service through the speed post, ITI was deputed to serve it personally on the appellant. Vide his report dated 06.12.2016, the ITI has reported that Shri Tej Singh had expired