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.

3 results for “penalty u/s 271”+ Section 246clear

Sorted by relevance

Delhi261Mumbai155Karnataka129Jaipur76Kolkata50Bangalore45Hyderabad36Ahmedabad35Pune34Chennai32Raipur28Lucknow22Indore21Nagpur12Surat10Agra9Chandigarh7Cuttack7Visakhapatnam6Cochin6Allahabad5Jodhpur4SC3Amritsar3Rajkot3Dehradun2Telangana2Guwahati1Varanasi1Rajasthan1

Key Topics

Section 271(1)(c)10Penalty3Addition to Income3Section 143(3)2Section 2752

M/S KASHMIR STEEL ROLLING MILLS,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, the assessee’s appeal is partly allowed

ITA 548/ASR/2016[2009-10]Status: DisposedITAT Amritsar09 May 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 548/(Asr)/2016 Assessment Year: 2009-10

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 271Section 271(1)(c)

u/s. 271(1)(c). This is precisely what stands clarified by the Hon'ble Delhi High Court in Madhushree Gupta & Ors v. Union of India [2009] 317 ITR 107 (Del), a copious decision rendered under writ jurisdiction on a challenge to the vires of the provision (section 271(1B)). Upholding its’ constitutionality, it again emphasized on the primacy

SHRI H.K. GANDOTRA,GURGAON vs. THE INOCME-TAX OFFICER, JAMMU

In the result, the assessee’s appeal is dismissed

ITA 594/ASR/2014[1997-98]Status: DisposedITAT Amritsar27 Jun 2019AY 1997-98

Bench: Sh. Sanjay Arorai.T.A. No. 594/Asr/2014 Assessment Year: 1997-98

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 246Section 271(1)(c)Section 275

246 or s. 246A, and the Commissioner (Appeals) passes the order on or after June 01, 2003, the penalty order shall be passed before the expiry of the financial year, in which the proceedings, in the course of which action for imposing penalty has been initiated, are completed, or within one year from the end of the financial year

SH. MANINDER SINGH PROP. M/S DASHMESH BRICKS,BATHINDA vs. THE INCOME-TAX OFFICER, BATHINDA

In the result, the assessee’s appeal is dismissed

ITA 440/ASR/2017[2011-12]Status: DisposedITAT Amritsar28 Dec 2018AY 2011-12

Bench: Sh. Sanjay Arorai.T.A No.440/Asr/2017 Assessment Year:2011-12

For Appellant: Written SubmissionsFor Respondent: Sh. Charan Dass (D.R)
Section 268ASection 271(1)(c)Section 69A

section 292B on the statute-book w.e.f. 1/10/1975 saving any omission in the notice. Further, reference in this context may also be made to decisions in H. P. State Forest Corporation Ltd. v. CIT [2004] 267 ITR 285 (HP) and CIT v. Maharaj Krishnan [2000] 246 ITR 327 (Del), rendered without noticing s. 292B. That substance is to prevail over