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9 results for “penalty u/s 271”+ Section 191clear

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Key Topics

Section 27118Section 271(1)(c)17Section 27415Penalty9Section 143(3)6Section 46Addition to Income3Section 2502Section 44A

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 48/ASR/2021[2007-08]Status: DisposedITAT Amritsar20 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

191. In the case of Moh. Farhan A. Shaikh (supra), the Hon’ble Bombay High 11. Court has dealt with the issue of levy of penalty u/s 271(1)(c) r.w.s. 274 of the Act., vide its judgment dated 11.03.2021 considering all the previous judgments of Apex Court and High Courts, and it was held that the assessee must

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMIOSSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

2
Section 2(22)(e)2

In the result, the bunch of appeals of the assessee is allowed

ITA 53/ASR/2021[2012-13]Status: DisposedITAT Amritsar20 Jul 2021AY 2012-13

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

191. In the case of Moh. Farhan A. Shaikh (supra), the Hon’ble Bombay High 11. Court has dealt with the issue of levy of penalty u/s 271(1)(c) r.w.s. 274 of the Act., vide its judgment dated 11.03.2021 considering all the previous judgments of Apex Court and High Courts, and it was held that the assessee must

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 49/ASR/2021[2008-09]Status: DisposedITAT Amritsar20 Jul 2021AY 2008-09

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

191. In the case of Moh. Farhan A. Shaikh (supra), the Hon’ble Bombay High 11. Court has dealt with the issue of levy of penalty u/s 271(1)(c) r.w.s. 274 of the Act., vide its judgment dated 11.03.2021 considering all the previous judgments of Apex Court and High Courts, and it was held that the assessee must

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 50/ASR/2021[2009-10]Status: DisposedITAT Amritsar20 Jul 2021AY 2009-10

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

191. In the case of Moh. Farhan A. Shaikh (supra), the Hon’ble Bombay High 11. Court has dealt with the issue of levy of penalty u/s 271(1)(c) r.w.s. 274 of the Act., vide its judgment dated 11.03.2021 considering all the previous judgments of Apex Court and High Courts, and it was held that the assessee must

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 51/ASR/2021[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

191. In the case of Moh. Farhan A. Shaikh (supra), the Hon’ble Bombay High 11. Court has dealt with the issue of levy of penalty u/s 271(1)(c) r.w.s. 274 of the Act., vide its judgment dated 11.03.2021 considering all the previous judgments of Apex Court and High Courts, and it was held that the assessee must

SHRIMATI RAVNEET KAUR GREWAL,MOHALI vs. DEPUTY COMMISSIONER OF INCME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the bunch of appeals of the assessee is allowed

ITA 52/ASR/2021[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. Nos. 48 To 53/Asr/2021 Assessment Years: 2007-08 To 2012-13

Section 143(3)Section 271Section 271(1)(c)Section 274Section 4

191. In the case of Moh. Farhan A. Shaikh (supra), the Hon’ble Bombay High 11. Court has dealt with the issue of levy of penalty u/s 271(1)(c) r.w.s. 274 of the Act., vide its judgment dated 11.03.2021 considering all the previous judgments of Apex Court and High Courts, and it was held that the assessee must

SH. PREM PAL GANDHI,NAWANSHAHR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- II, JALANDHAR

In the result, the appeal filed by the assessee is allowed

ITA 455/ASR/2017[2005-06]Status: DisposedITAT Amritsar04 May 2022AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 2(22)(e)Section 27Section 271Section 274

section 271(l)(c) of the Act amounting to Rs. 1,74,933/- which is confirmed by the CIT(A). 4. None appeared for the assessee, however, the appellant requested to decide its appeal by considering the written submission filed on record. The relevant part is reproduced here under: 3 Prem Pal Gandhi v. Asstt. CIT The assessee filed written

JAGTAR SINGH BRAR PROP. JAGTAR SINGH SADHU SINGH,BAGAPURANA vs. INCOME TAX OFFICER, WARD 3, MOGA, MOGA

In the result, the penalty imposed u/s 271(1) (c) amounting to Rs

ITA 70/ASR/2025[2015-16]Status: DisposedITAT Amritsar18 Nov 2025AY 2015-16

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Abhinav Vijh, C.A
Section 133(6)Section 145(3)Section 250Section 271(1)Section 271(1)(c)Section 44A

271(1) ( c) of the Act , in course of assessment proceedings, both for (i) furnishing of inaccurate particulars on the estimated contract income of Rs. 23.53 lakhs and also (ii) for concealment of particulars of income on the addition of Rs. 90,000/- being the alleged undisclosed truck income u/s 44AE. 7. Penalty subsequently imposed amounting to Rs. 4.18 lakhs

INDIAN TOOL TECHNOLOGY CENTRE,JALANDHAR vs. ITO, WARD 1(1) , JALANDHAR

In the result, the appeal filed by the assessee is allowed

ITA 262/ASR/2024[2014-15]Status: DisposedITAT Amritsar18 Nov 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Ashray Sarna, C.A
Section 250Section 271Section 271(1)(c)Section 274Section 56

section 57(iii) of the Act 61. 9. Now, in course of hearing the Ld. AR, of the assessee submitted that an appeal has been filed against the tribunal order dated 21st February, 2022, before the Hon’ble jurisdictional Punjab and Haryana High court (ITA-249-2022) (DN 7297542) and the matter is still sub-judice