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20 results for “penalty u/s 271”+ Section 149(1)(b)clear

Sorted by relevance

Mumbai198Delhi163Jaipur74Chennai58Hyderabad49Raipur41Ahmedabad41Bangalore39Rajkot31Pune30Chandigarh24Kolkata21Allahabad20Amritsar14Lucknow14Nagpur13Visakhapatnam9Indore9Surat9Guwahati7Cuttack6Patna1Cochin1Agra1Jodhpur1

Key Topics

Section 153A24Charitable Trust16Section 153D8Section 143(2)8Section 271(1)(c)4Section 684Penalty4Disallowance4Addition to Income

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

B) Learned Counsel for the assessee, in his arguments, once again contended that the matter regarding validity of approval under section 153D of the Act in identical case in the case of Minto Developers Pvt. Ltd. (supra) was binding in the present appeals also, having regard to well settled principles of stare decisive a binding precedent. He further submitted that

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

ITA 114/ALLD/2025[2012-13]Status: Disposed
4
Limitation/Time-bar4
ITAT Allahabad
21 Nov 2025
AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

B) Learned Counsel for the assessee, in his arguments, once again contended that the matter regarding validity of approval under section 153D of the Act in identical case in the case of Minto Developers Pvt. Ltd. (supra) was binding in the present appeals also, having regard to well settled principles of stare decisive a binding precedent. He further submitted that

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

B) Learned Counsel for the assessee, in his arguments, once again contended that the matter regarding validity of approval under section 153D of the Act in identical case in the case of Minto Developers Pvt. Ltd. (supra) was binding in the present appeals also, having regard to well settled principles of stare decisive a binding precedent. He further submitted that

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

B) Learned Counsel for the assessee, in his arguments, once again contended that the matter regarding validity of approval under section 153D of the Act in identical case in the case of Minto Developers Pvt. Ltd. (supra) was binding in the present appeals also, having regard to well settled principles of stare decisive a binding precedent. He further submitted that

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds