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.

2 results for “penalty u/s 271”+ Section 44Aclear

Sorted by relevance

Chennai10Mumbai4Indore3Bangalore2Jaipur1

Key Topics

Section 44A8Section 271B5Section 271(1)(c)4Section 139(4)2Penalty2

BHADRAVATHI RAMALINGASETTY MANJUNATH SETTY,BHADRAVATHI vs. ITO WARD-1 TPS , SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1459/BANG/2025[2018-19]Status: DisposedITAT Bangalore16 Dec 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Sri Sachin S Rao, A.RFor Respondent: Sri Balusamy N., D.R
Section 139Section 139(4)Section 139(9)Section 143(2)Section 143(3)Section 250Section 271BSection 44A

44A of the Act and also got the audit report u/s 44AB of the Act and uploaded the same to e-filing portal on 31.3.2019. There was no deliberate, willful violation and absolute default on the part of the tax payer and therefore requested to drop the penalty proceedings. Further, during the course of penalty proceedings, the proprietor also submitted

SRI. PATIL KADPAKAL GARJAN,,SHIMOGA vs. ADDITIONAL COMMISSIONER OF INCOME TAX, SHIMOGA

In the result, the appeal of the assessee is partly allowed

ITA 874/BANG/2017[2009-10]Status: DisposedITAT Bangalore09 Jun 2017AY 2009-10

Bench: Shri Vijay Pal Rao

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru
Section 271(1)(c)Section 44A

44A provides the estimation of income @ 8% in the cases where the turnover of the assessee is less than Rs.40 lakhs for the year under consideration however the said provision also provides a guidance for estimation of income in other cases where the turnover is more than the limit provided under the said section. 5. On the other hand