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5 results for “penalty u/s 271”+ Section 73clear

Sorted by relevance

Delhi1,295Mumbai980Ahmedabad246Jaipur210Chennai191Indore174Bangalore163Kolkata155Hyderabad140Karnataka123Raipur110Pune99Visakhapatnam71Chandigarh64Cuttack56Cochin47Lucknow38Calcutta35Amritsar34Rajkot32Surat28Allahabad28Ranchi25Dehradun18Kerala14Guwahati12Nagpur11Patna10Panaji9Jodhpur8Jabalpur8Agra5Rajasthan3SC3Telangana2Varanasi2Gauhati1

Key Topics

Section 271(1)(c)10Section 143(1)7Section 2746Penalty4Natural Justice4Section 271(1)3Disallowance2Addition to Income2

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)

u/s. 271(1)(c) of the Act. The aforesaid additions made by the Assessing Officer stood confirmed by learned CIT(A) in assessee’s quantum appeal and in second appeal filed by the Assessee, the Tribunal, vide order dated 11.09.2019, remitted the matter back to the file of learned CIT(A) for decision afresh. 3. The assessee preferred first appeal

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

section 271(1)(c) the penalty proceedings had been initiated under i.e. whether for concealment of particulars of income or for furnishing of inaccurate particulars of income. The Karnataka High Court had followed the above judgment in the subsequent order in CIT ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd v. SSA's Emerald Meadows [2016] 73 taxmann.com

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

section 271(1)(c) the penalty proceedings had been initiated under i.e. whether for concealment of particulars of income or for furnishing of inaccurate particulars of income. The Karnataka High Court had followed the above judgment in the subsequent order in CIT ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd v. SSA's Emerald Meadows [2016] 73 taxmann.com

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

section 271(1)(c) the penalty proceedings had been initiated under i.e. whether for concealment of particulars of income or for furnishing of inaccurate particulars of income. The Karnataka High Court had followed the above judgment in the subsequent order in CIT ITA Nos. 06, 07 & 08/AGR/2023 Vectus Industries Ltd v. SSA's Emerald Meadows [2016] 73 taxmann.com

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

ITA 373/AGR/2018[2016-17]Status: DisposedITAT Agra10 Jan 2020AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(1)Section 246Section 246ASection 36

u/s 143(1) being bad in law is liable to be quashed. 4. Because in any view of the matter, no opportunity was provided to the assessee, by the CPC, before making such disallowance and therefore the disallowance being made is against the principle of natural justice and bad in law and hence liable to be deleted. 5. Because