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25 results for “penalty u/s 271”+ Undisclosed Incomeclear

Sorted by relevance

Delhi455Mumbai365Jaipur209Indore117Ahmedabad114Hyderabad109Kolkata101Chennai98Bangalore78Pune74Rajkot66Surat57Chandigarh53Ranchi38Amritsar31Nagpur30Guwahati29Allahabad25Patna25Raipur19Cuttack16Lucknow12Agra11Cochin10Jodhpur7Dehradun6Visakhapatnam5Jabalpur5

Key Topics

Section 153A57Section 25019Section 15317Section 132(1)17Section 153D17Search & Seizure17Section 143(3)8Addition to Income8Section 132

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

ITA 100/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad14 Mar 2023AY 2012-2013

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Divyanshu Agrawal, Adv.,Shri RajeevFor Respondent: Shri. A.K. Singh Sr.D.R
Section 143(3)

undisclosed stock and the purity of the silver bullion is taken as valued by the registered valuer (as mentioned on the inventory concerned), i.e. Rs. 2,38,702/-. Accordingly, the addition of Rs. 2,38,702/-is being made to the total income of the assessee u/s 69B of the Act. Penalty proceedings u/s 271

DCIT CIRCLE-3, MIRZAPUR vs. SHRI NEERAJ AGRAWAL, MIRZAPUR

ITA 138/ALLD/2017[2012-13]Status: DisposedITAT Allahabad14 Mar 2023AY 2012-13

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Showing 1–20 of 25 · Page 1 of 2

6
Section 153A(1)(b)6
Penalty5
Undisclosed Income5
For Appellant: Shri. Divyanshu Agrawal, Adv.,Shri RajeevFor Respondent: Shri. A.K. Singh Sr.D.R
Section 143(3)

undisclosed stock and the purity of the silver bullion is taken as valued by the registered valuer (as mentioned on the inventory concerned), i.e. Rs. 2,38,702/-. Accordingly, the addition of Rs. 2,38,702/-is being made to the total income of the assessee u/s 69B of the Act. Penalty proceedings u/s 271

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

ITA 389/ALLD/2014[2005-06]Status: DisposedITAT Allahabad29 Nov 2024AY 2005-06
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

undisclosed income was found on search, no additions or disallowances should have been made and thus additions and disallowances as made in the assessment u/s 153A(1)(b) of the I.T. Act should have been deleted and order quashed and the learned C.I.T.(A) has erred both in law as well as on facts in dismissing grounds

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

ITA 390/ALLD/2014[2007-08]Status: DisposedITAT Allahabad29 Nov 2024AY 2007-08
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

undisclosed income was found on search, no additions or disallowances should have been made and thus additions and disallowances as made in the assessment u/s 153A(1)(b) of the I.T. Act should have been deleted and order quashed and the learned C.I.T.(A) has erred both in law as well as on facts in dismissing grounds

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

In the result the appeal of the assessee is partly allowed

ITA 392/ALLD/2014[2009-10]Status: DisposedITAT Allahabad29 Nov 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

undisclosed income was found on search, no additions or disallowances should have been made and thus additions and disallowances as made in the assessment u/s 153A(1)(b) of the I.T. Act should have been deleted and order quashed and the learned C.I.T.(A) has erred both in law as well as on facts in dismissing grounds

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 126/ALLD/2023[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 37/ALLD/2023[2006-07]Status: DisposedITAT Allahabad31 Oct 2025AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 38/ALLD/2023[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 127/ALLD/2023[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 32/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 33/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCTS, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 64/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 31/ALLD/2019[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCT, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 65/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 36/ALLD/2023[2005-06]Status: DisposedITAT Allahabad31 Oct 2025AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 25/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 30/ALLD/2019[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 125/ALLD/2023[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

SUBHASH STONE PRODUCT (P) LTD.,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 107/ALLD/2019[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared

M/S SUBHASH STONE PRODUCT PRIVATE LIMITED,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 108/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

undisclosed income related appellant was found in search. Therefore the assessment framed is illegal and income determined at Rs. 1,19,62,290/- for the year under consideration as against Rs. 13,09,020/- as disclosed by the assessee is highly unjustified and against the provisions of the Act hence such order is nullify, void and liable to be declared