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352 results for “penalty u/s 271”

Sorted by relevance

Delhi2,515 Mumbai1,993 Ahmedabad575 Jaipur559 Chennai471 Pune413 Kolkata405 Indore401 Hyderabad356 Bangalore352 Surat346 Chandigarh232 Rajkot211 Raipur199 Amritsar169 Nagpur114 Cochin113 Patna112 Visakhapatnam103 Lucknow85 Agra83 Allahabad83 Dehradun69 Guwahati67 Jodhpur54 Cuttack53 Ranchi49 Jabalpur45 Panaji30 Varanasi15

Key Topics

Section 271(1)(c)124 Penalty70 Addition to Income57 Section 14847 Section 25042 Section 143(3)39 Section 27137 Section 133A34 Section 274

M/S. CONCORDE HOUSING CORPORATION PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee in ITA No

ITA 531/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Ms. Neha Sahay, D.R

Section 132Section 153ASection 271(1)(c)

penalty proceedings u/s 271(1)(c) of the Act and issued a notice u/s 274 of the Act on 27.12.2017 and finally

INCOMETAX OFFICER, WARD-1, BALLARI vs. BELLARY URBAN DEVELOPMENT AUTHORITY, BALLARI

In the result, the appeal filed by the revenue is dismissed

Showing 1–20 of 352 · Page 1 of 18

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27

Section 142(1)21

ITA 1523/BANG/2025[2015]Status: DisposedITAT Bangalore09 Feb 2026

Section 10(46)Section 139(1)Section 142(1)Section 143(2)Section 148Section 271(1)(c)

penalty u/s 271(1)(c) by not considering the\nfact that return of income is not filed voluntarily u/s 139(1)\nof I.T. Act, 1961 but filed

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2), BANGALORE

In the result, all the appeals of the assessee are dismissed

ITA 702/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

Penalty u/s 20.09.2022 20.10.2022 06.10.2023 351 271(1)(b) Penalty u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) Order u/s

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

ITA 700/BANG/2024[2013-17]Status: DisposedITAT Bangalore04 Jun 2024AY 2013-17

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

Penalty u/s 20.09.2022 20.10.2022 06.10.2023 351 271(1)(b) Penalty u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) Order u/s

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

ITA 704/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

Penalty u/s 20.09.2022 20.10.2022 06.10.2023 351 271(1)(b) Penalty u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) Order u/s

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

In the result, all the appeals of the assessee are dismissed

ITA 703/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

Penalty u/s 20.09.2022 20.10.2022 06.10.2023 351 271(1)(b) Penalty u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) Order u/s

MR. SHIVAKUMAR MAHADEVAIAH ,MYSORE vs. INCOME-TAX OFFICER, WARD-2(3), MYSORE

In the result, the appeal of the revenue is dismissed

ITA 518/BANG/2024[2014-15]Status: DisposedITAT Bangalore12 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)

For Appellant: Shri Sukesh Patil, CAFor Respondent: Shri V. Parithivel, JCIT

Section 143(3)Section 250Section 271Section 271(1)(c)Section 274Section 68

Penalty u/s. 271(1)(c) initiated separately by way of issue of notice “Penalty u/s. 271(1)(c) initiated separately

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

ITA 746/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jun 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru

Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

penalty proceedings were also initiated u/s. 271(1)(c) of the Act for concealment of income. 4. During the penalty

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

ITA 747/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jun 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru

Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

penalty proceedings were also initiated u/s. 271(1)(c) of the Act for concealment of income. 4. During the penalty

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

ITA 739/BANG/2025[2010-11]Status: DisposedITAT Bangalore25 Jun 2025AY 2010-11

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru

Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

penalty proceedings were also initiated u/s. 271(1)(c) of the Act for concealment of income. 4. During the penalty

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

ITA 740/BANG/2025[2011-12]Status: DisposedITAT Bangalore25 Jun 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru

Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

penalty proceedings were also initiated u/s. 271(1)(c) of the Act for concealment of income. 4. During the penalty

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

ITA 741/BANG/2025[2011-12]Status: DisposedITAT Bangalore25 Jun 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru

Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

penalty proceedings were also initiated u/s. 271(1)(c) of the Act for concealment of income. 4. During the penalty

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

ITA 742/BANG/2025[2012-13]Status: DisposedITAT Bangalore25 Jun 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru

Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

penalty proceedings were also initiated u/s. 271(1)(c) of the Act for concealment of income. 4. During the penalty

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

ITA 743/BANG/2025[2012-13]Status: DisposedITAT Bangalore25 Jun 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru

Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

penalty proceedings were also initiated u/s. 271(1)(c) of the Act for concealment of income. 4. During the penalty

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

ITA 744/BANG/2025[2013-14]Status: DisposedITAT Bangalore25 Jun 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru

Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

penalty proceedings were also initiated u/s. 271(1)(c) of the Act for concealment of income. 4. During the penalty

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE

In the result, all these 9 appeals filed by the assessee are allowed

ITA 745/BANG/2025[2013-14]Status: DisposedITAT Bangalore25 Jun 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru

Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)

penalty proceedings were also initiated u/s. 271(1)(c) of the Act for concealment of income. 4. During the penalty

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1) , BANGALORE vs. MITSUBISHI HEAVY INDUSTRIES-VST DIESEL ENGINES PRIVATE LIMITED, MYSURU

In the result, the appeal filed by the Revenue is dismissed

ITA 505/BANG/2024[2016-17]Status: DisposedITAT Bangalore29 May 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Shri Ankith, CA

Section 139Section 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)

Penalty Order passed U/s 271(1)(c) dated 27/06/2019. 4.12 Being aggrieved by the aforesaid Penalty Order passed 271(1)(c), the Assessee

IBM DEUTSCHLAND GMBH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 501/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

penalty u/s\n27l(l)(c) of IT Act disputed in the appeals before us is covered in favour of\nthe assessee by the aforesaid orders; and, therefore, we hold that the\n\nPage 26 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\npenalties levied u/s 271

RAHIL MAHESHKUMAR NIZAMUDDIN,BANGALORE vs. ACIT, INTL TAXATION CIRCLE 1(2), BLR, BANGALORE

ITA 379/BANG/2024[2014-15]Status: DisposedITAT Bangalore05 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2014-15

For Appellant: Sri V. Srinivasan &For Respondent: Sri Guru Kumar S., D.R

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

penalty proceedings u/s 271(1)(c) of the Income Tax. Penalty Proceedings u/s 271(1)(c) are, therefore, initiated by issue

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 490/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

penalty u/s\n27l(l)(c) of IT Act disputed in the appeals before us is covered in favour of\nthe assessee by the aforesaid orders; and, therefore, we hold that the\n\nPage 26 of 56\npenalties levied u/s 271