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6 results for “penalty u/s 271”+ Section 92Eclear

Sorted by relevance

Delhi43Mumbai29Ahmedabad15Kolkata14Hyderabad8Bangalore6Pune5Visakhapatnam3Jaipur3Karnataka1Indore1Rajkot1Chandigarh1

Key Topics

Section 143(3)7Section 10A6Section 1564Transfer Pricing4Section 92C3Comparables/TP3Deduction3Section 92C(3)2Section 234

ASTRAZENECA PHARMA INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

ITA 284/BANG/2021[2016-17]Status: DisposedITAT Bangalore25 Jun 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Sri Nikhil Tiwari, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 143(3)Section 37Section 37(1)

penalty proceedings under section 274 read with section 271(1)(c) of the Act. The Appellant craves, to consider each of the above grounds of appeal without prejudice to each other and craves to leave or add, alter, delete or modify all or any of the above grounds of appeal. 2. The assessee also raised additional grounds of appeal vide

M/S. THE HIMALAYA DRUG COMPANY,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

2
Section 234D2
Section 2712
Addition to Income2

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

ITA 2248/BANG/2016[2012-13]Status: DisposedITAT Bangalore02 Nov 2020AY 2012-13

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 143(3)Section 144C(1)Section 156

271(1)(c) of the Act and also filed a petition for stay of recovery of tax. Subsequently, the assessee filed an appeal before Ld CIT(A), wherein it contended that the impugned assessment order is invalid as the same has been passed IT(TP)A No.2248/Bang/2016 M/.s. The Himalaya Drug Company, Bengaluru Page 14 of 71 in violation

DMG MORI SEIKI INDIA MACHINES AND SERVICES PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

The appeal of the assessee stands allowed for statistical purposes

ITA 1192/BANG/2011[2007-08]Status: DisposedITAT Bangalore26 Oct 2016AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri S. Jayaraman

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri Kamaladhar, Standing Counsel
Section 234Section 234BSection 234DSection 271Section 92CSection 92C(2)Section 92C(3)Section 92D

penalty proceedings under section 271 (I)(c) of the Act. 9 Relief a) The Appellant prays that Directions be given to grant all such relief arising from the above grounds and also all relief consequential thereto. b) The Appellant craves leave to add to or alter, by deletion, substitution, modification or otherwise, the above grounds of appeal, either before

M/S. IBM INDIA PRIVATE LIMITED,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 4, BANGALORE

In the result, appeal by the assessee for A

ITA 1016/BANG/2019[2014-15]Status: DisposedITAT Bangalore14 Feb 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 625/Bang/2017 Assessment Year : 2012-13 M/S. Ibm India Pvt. Ltd., The Assistant No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent & It(Tp)A No. 1016/Bang/2019 Assessment Year : 2014-15 M/S. Ibm India Pvt. Ltd., The Joint No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Special Range-4, Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca : Shri K.V. Arvind, Standing Revenue By Counsel Date Of Hearing : 03-02-2022 Date Of Pronouncement : 14-02-2022

For Appellant: Shri Ajay Roti, CA
Section 10ASection 143(3)Section 144C(13)

penalty proceedings under section 271 of the Act. Page 9 of 21 IT(TP)A Nos. 625/Bang/2017 & 1016/Bang/2019 13. Other grounds 13.1. The learned ACIT has erred in law and on facts in levying interest of INR 364,20,56,993 under section 234B of the Act. 14. Relief 14.1. The Appellant prays that directions be given to grant

M/S. IBM INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, appeal by the assessee for A

ITA 625/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Feb 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 625/Bang/2017 Assessment Year : 2012-13 M/S. Ibm India Pvt. Ltd., The Assistant No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent & It(Tp)A No. 1016/Bang/2019 Assessment Year : 2014-15 M/S. Ibm India Pvt. Ltd., The Joint No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Special Range-4, Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca : Shri K.V. Arvind, Standing Revenue By Counsel Date Of Hearing : 03-02-2022 Date Of Pronouncement : 14-02-2022

For Appellant: Shri Ajay Roti, CA
Section 10ASection 143(3)Section 144C(13)

penalty proceedings under section 271 of the Act. Page 9 of 21 IT(TP)A Nos. 625/Bang/2017 & 1016/Bang/2019 13. Other grounds 13.1. The learned ACIT has erred in law and on facts in levying interest of INR 364,20,56,993 under section 234B of the Act. 14. Relief 14.1. The Appellant prays that directions be given to grant

MINDTECK (INDIA) LIMITED,BANGALORE vs. ITO, BANGALORE

In the result, appeal by the Assessee is partly allowed

ITA 1082/BANG/2011[2007-08]Status: DisposedITAT Bangalore14 May 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: Shri C.H. Sundar Rao, CIT-I(DR)
Section 143(3)Section 234ASection 271(1)Section 92CSection 92E

penalty proceedings u/s. 271(1)(( c) of the Act cannot be subject matter of appeal. Ground No.9 & 10 are general in nature and calls for no specific adjudication. Ground No.4 is with regard to exclusion of foreign currency expenses and communication charges from the export turnover/total turnover. Ground No.5 is with regard to the Revenue authorities in not allowing