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5 results for “penalty u/s 271”+ Section 148Aclear

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Key Topics

Section 148A10Section 271F8Section 108Section 1487Section 271(1)(b)7Section 142(1)6Section 1476Section 143(2)5Penalty5Capital Gains

BASAVESHWER DEVALAY ENGLISH MEDIUM HIGHER PRIMARY SCHOOL BASAVANABAGEWADI,BIJAPUR vs. INCOME TAX OFFICER, WARD-1 & TPS, BIJAPUR

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

ITA 1409/BANG/2025[2016-17]Status: DisposedITAT Bangalore24 Feb 2026AY 2016-17
Section 10Section 139(1)Section 142(1)Section 143(2)Section 148Section 148ASection 271(1)(b)Section 271F

148A(d) of the Act and simultaneously notice u/s. 148 was\nissued. Thereafter the assessee field their return of income and claimed the\nentire income as exempt u/s. 10(23C)(iiiab) of the Act. Notices u/s. 143(2)\nas well as u/s. 142(1) were issued, but the assessee had not responded to\nthe notices because of the pressure

2
Long Term Capital Gains2
Cash Deposit2

BASAVESHWER DEVALAY ENGLISH MEDIUM HIGHER PRIMARY SCHOOL ,BIJAPUR vs. INCOME TAX OFFICER, WARD-1 & TPS , BIJAPUR

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

ITA 2047/BANG/2025[2016-17]Status: DisposedITAT Bangalore24 Feb 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: NoneFor Respondent: Smt. N. Hemalatha, CIT-DR
Section 10Section 139(1)Section 142(1)Section 143(2)Section 148Section 148ASection 271Section 271(1)(b)Section 271FSection 273B

148A(d) of the Act and simultaneously notice u/s. 148 was issued. Thereafter the assessee field their return of income and claimed the entire income as exempt u/s. 10(23C)(iiiab) of the Act. Notices u/s. 143(2) as well as u/s. 142(1) were issued, but the assessee had not responded to the notices because of the pressure

MRS. SUREKHA L/R OF LATE SHRI. DEVARAJ ,BANGALORE vs. INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

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

ITA 910/BANG/2025[2015-16]Status: DisposedITAT Bangalore05 Aug 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2015-16

For Respondent: Shri B.S. Balachandran
Section 144Section 144BSection 147Section 148Section 148ASection 234ASection 269SSection 271(1)(c)Section 271D

penalty proceedings under section 271(1)(c) and 271F of the Act. Each of the above grounds is independent and without prejudice to the other grounds of appeal preferred by the Appellant. The Appellant reserves the right to further add, alter or amend each one of the above grounds of appeal” 2. The brief facts of the case are that

INCOME TAX OFFICER, WARD-4(2)(3), BENGALURU vs. UMA RUGMINI, BENGALURU

In the result, the appeal filed by the revenue is partly allowed for statistical purposes

ITA 2100/BANG/2025[2015-16]Status: DisposedITAT Bangalore05 Mar 2026AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Sathvik, CAFor Respondent: Shri Subramanian .S, JCIT-DR
Section 142(1)Section 147Section 148Section 148ASection 271FSection 54

section (3) of rule 46A of Income tax rules” 2. The brief facts of the case are that the assessee is a housewife and not filed her return of income. Based on the information through the INSIGHT PORTAL, the AO had issued notice u/s. 148 of the Act, seeking the details about the financial transactions undertaken by her. Before that

SRI. SHANKAR SOUHARDHA PATTINA SAHAKARI NIYAMIT ,GULBARGA vs. INCOME TAX OFFICER, WARD-1& TPS , GULBARGA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1182/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jul 2024AY 2015-16

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2015-16

For Appellant: Shri Atul Alur, Sr. AdvocateFor Respondent: Ms. Sneha Sahai, Jt.CIT(DR)(ITAT), Bengaluru
Section 115BSection 142(1)Section 144Section 148Section 148ASection 156Section 2(24)Section 271(1)(c)Section 69ASection 80P

u/s 148A(d) of “the Act” was passed on 30.03.2022. Sufficient opportunity was granted as detailed in para no. 2 of the assessment order. Subsequently, the assessee has filed return of income on 4.11.2022 as per provisions of section 148 of "the Act" declaring total income at Rs. Nil. Since the assessee has not complied the notice under section