BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

2 results for “penalty u/s 271”+ Section 202clear

Sorted by relevance

Delhi237Mumbai175Karnataka122Jaipur47Ahmedabad46Bangalore28Chennai26Kolkata23Rajkot20Raipur19Hyderabad17Cuttack14Panaji11Chandigarh10Lucknow9Surat9Pune6Nagpur5Indore5Cochin3Agra2Allahabad2Ranchi2Visakhapatnam1Amritsar1Dehradun1Guwahati1Jodhpur1Patna1Rajasthan1Telangana1

Key Topics

Section 2(22)(e)5Section 1593

LATE MOHMAD SHAHID TH. L/H. SHAHINA SHAHID,ALIGARH vs. ITO.WARD-1(2), , ALIGARH

Appeal stand dismissed in above terms

ITA 15/AGR/2022[2013-14]Status: DisposedITAT Agra28 Mar 2025AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.15/Agr/2022 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.16/Agr/2022 (िनधा"रणवष" / Assessment Year: 2013-14; Smc Bench) Late Mohmad Shahid Ito, Ward-1(2) बनाम/ (Through L/H Shahina Shahid) Aligarh 2, Court Of Wards Compound, Aligarh Vs. Up – 202 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aenps-9627-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Deepak Singh (Advocate)-Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 11-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025

For Appellant: Shri Deepak Singh (Advocate)-Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 159Section 2(29)Section 271(1)(c)

202 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.AENPS-9627-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Deepak Singh (Advocate)-Ld. AR ""थ"कीओरसे/Respondent by : Shri Shailendra Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 11-02-2025 घोषणाकीतारीख /Date of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The appellant

A.C.I.T.-4(1), AGRA vs. M/S ROGER INDUSTRIES LTD., AGRA

In the result, the appeal is dismissed

ITA 266/AGR/2014[2008-09]Status: DisposedITAT Agra05 Oct 2018AY 2008-09
Section 14ASection 2Section 2(22)(e)

u/s 2(22)(e). To which the assessee replied that since the assessee company has purchased shoes from M/S Euro Safety Footwear (P) Ltd., these are commercial transactions and the provisions of Section 2(22)(e) are not attracted. The assessee believed that the reply would be convincing and did not file any other evidence at that point of time