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18 results for “penalty u/s 271”+ Section 51clear

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Key Topics

Section 14822Section 80I20Addition to Income17Section 143(3)15Section 14714Section 271(1)(c)11Section 25011Section 3210Section 43(1)

SH. SHAM LAL,CHANDIGARH vs. D.C.I.T, CENTRAL CIRCLE , AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 267/ASR/2017[2009-10]Status: DisposedITAT Amritsar21 Aug 2023AY 2009-10

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

Section 132Section 245C(1)Section 245DSection 245HSection 250Section 271Section 271A

271 AAA and as such the penalty levied by the DCIT at Rs.3545120/- should have been deleted. 7. That the authorities below did not appreciate that there was unfavourable and tight financial position in the market and there was no malafide intention on the part of the assessee for delaying the payment. There was reasonable and sufficient cause

10
Deduction10
Depreciation10
Disallowance10

SHRI GURBACHAN SINGH S/O SHRI.GURDEV SINGH ,MANSA vs. INCOME TAX OFFICER WARD- 1 (4 ), MANSA

In the result, the quantum appeal in ITA No

ITA 198/ASR/2022[2011-12]Status: DisposedITAT Amritsar31 Jan 2023AY 2011-12

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

Section 144Section 147Section 148Section 271Section 271(1)(c)Section 69A

271 (1)(c) is otherwise not sustainable as no specific charge as to whether the penalty have been levied for concealment of income or for furnishing inaccurate particulars of income have been established. 5. That the appellant craves leave to add, amend, alter, any ground of grounds of appeal during the course of hearing.” 3. The assessee has raised

SHRI GURBACHAN SINGH S/O SH. GURDEV SINGH,MANSA vs. INCOME TAX OFFICER WARD - 1 (4), MANSA

In the result, the quantum appeal in ITA No

ITA 197/ASR/2022[2011-12]Status: DisposedITAT Amritsar31 Jan 2023AY 2011-12

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

Section 144Section 147Section 148Section 271Section 271(1)(c)Section 69A

271 (1)(c) is otherwise not sustainable as no specific charge as to whether the penalty have been levied for concealment of income or for furnishing inaccurate particulars of income have been established. 5. That the appellant craves leave to add, amend, alter, any ground of grounds of appeal during the course of hearing.” 3. The assessee has raised

M/S SURINDER SAT AGRO FOODS ,JALALABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, BATHINDA

In the result, the three appeals of the assessee are allowed for

ITA 214/ASR/2017[2013-14]Status: DisposedITAT Amritsar30 Oct 2023AY 2013-14

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 143(3)Section 145(3)Section 147Section 148Section 151Section 271(1)(c)Section 282

section 282 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred on facts and law in confirming the validity of the proceedings initiated by the AO u/s 147/148 because no proper satisfaction as prescribed u/s 151 was recorded by the Pr. CIT that the case of the assessee was fit for issue of notice u/s

MEASAGE. SURINDER SAT AGRO FOODS,JALALABAD vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE-II, BATHINDA

In the result, the three appeals of the assessee are allowed for

ITA 303/ASR/2019[2010-11]Status: DisposedITAT Amritsar30 Oct 2023AY 2010-11

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 143(3)Section 145(3)Section 147Section 148Section 151Section 271(1)(c)Section 282

section 282 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred on facts and law in confirming the validity of the proceedings initiated by the AO u/s 147/148 because no proper satisfaction as prescribed u/s 151 was recorded by the Pr. CIT that the case of the assessee was fit for issue of notice u/s

MEASEG. SURINDER SAT AGRO FOODS ,JALALABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, the three appeals of the assessee are allowed for

ITA 304/ASR/2019[2013-14]Status: DisposedITAT Amritsar30 Oct 2023AY 2013-14

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. Rajiv Wadhera, Sr. DR
Section 143(3)Section 145(3)Section 147Section 148Section 151Section 271(1)(c)Section 282

section 282 of the Income Tax Act, 1961. 2. The Ld. CIT(A) erred on facts and law in confirming the validity of the proceedings initiated by the AO u/s 147/148 because no proper satisfaction as prescribed u/s 151 was recorded by the Pr. CIT that the case of the assessee was fit for issue of notice u/s

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

Penalty proceedings u/s 271(1) (c) of the I.T. Act, 1961 are, therefore, initiated on this issue.” 14. The ld. counsel for the assessee further argued and relied on the order of the ld. CIT(A) the relevant paragraph 15 of the CIT(A) order is extracted as below: “15 ISSUE 8: DISALLOWANCEOFDEPRECIATIONOFRS.18,92,163/- ANDRS. 3,10,253/- U/S

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

Penalty proceedings u/s 271 (1)(c) of the Act for concealing particulars of income are simultaneously initiated.” 8. The matter was carried in appeal before the first appellate authority and the Ld. CIT (A), has considered all materials on record and has arrived at the conclusion that in absence of any material brought on record there is not even

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

Penalty proceedings u/s 271 (1)(c) of the Act for concealing particulars of income are simultaneously initiated.” 8. The matter was carried in appeal before the first appellate authority and the Ld. CIT (A), has considered all materials on record and has arrived at the conclusion that in absence of any material brought on record there is not even