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73 results for “penalty u/s 271”+ Section 250(6)clear

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Key Topics

Section 26345Addition to Income45Section 143(3)42Section 25041Section 271(1)(c)39Section 14836Section 142(1)36Penalty33Section 153A

M/S HAPPY STEEL PRIVATE LTD.,LUDHIANA vs. DCIT CC-2, LUDHIANA

In the result, the appeal is allowed

ITA 398/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh05 Jun 2024AY 2016-17

Bench: Shri A.D. Jain & Shri Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Amanpreet Kaur, Sr.DR
Section 132Section 132(4)Section 143(3)Section 250(6)Section 271Section 271A

250(6) by the Learned Commissioner of Income Tax (Appeals)-5, Ludhiana is against law and facts on the file in as much ITA 398/CHD/2023 A.Y. 2016-17 2 as he was not justified to arbitrarily uphold the levy of penalty u/s 271AAB(1) at Rs. 2,50,000/-. 2. That levy of penalty and upholding the same

Showing 1–20 of 73 · Page 1 of 4

25
Section 25324
Deduction16
Disallowance14

M/S HAPPY STEEL PRIVATE LTD.,LUDHIANA vs. DCIT CC-2, LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 397/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh13 May 2024AY 2016-17

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 397/Chd/2023 "नधा"रण वष" / Assessment Year : 2016-17 M/S Happy Steels Private Limited, Vs. The Dcit, बनाम B-Xxix, 2254, Central Circle-2, Kanganwal Road, Ludhiana P.O. Jugiana, Ludhiana 141120 "थायी लेखा सं./Pan No: Aaach6019D अपीलाथ" ./ Appellant ""यथ" / Respondent

For Appellant: Sh. Ashwani Kumar &For Respondent: Smt. Amanpreet Kaur, Sr.DR
Section 132Section 250(6)Section 271Section 271(1)(c)

250(6) by the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana is against law and facts on the file in, as much as he was not justified to arbitrarily uphold the levy of penalty u/s 271(1)(c) at Rs. 3,80,242/- 2. That levy of penalty and upholding the same is bad in law in as much

ANJALI SAINI,ZIRAKPUR vs. ITO-WARD-5(5), CHANDIGARH

The appeal of the assesse is allowed for statistical purposes

ITA 620/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh28 May 2024AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: NoneFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 142(1)Section 147Section 148Section 250(6)Section 253Section 271Section 271(1)(b)

250(6) of the Income Tax Act,1961 by the Ld CIT (A) in First Appeal. Therefore, the present second appeal under section 253 of the Income Tax Act, 1961 before us against the aforesaid order dated 15.11.2022 which is hereinafter referred to as the impugned order. FACTUAL MATRIX 3. That the Asssessee Smt. Anjali Saini filed her income

THE KANGRA CENTRAL COOPERATIVE BANK LIMITED,DHARAMSHALA vs. DEPUTY COMMISSIONER OF INCOME TAX, PALAMPUR

In the result, both the appeals of the assessee are allowed

ITA 804/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh28 Jan 2025AY 2012-13

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 274Section 36(1)(viia)

u/s 250 of the Act by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi is against law and facts on the file in as much as he was not justified to uphold the action of the Ld. Assessing Officer in levying a penalty of Rs. 66,38,400/- without specifying the limb of Section 271

AKM RESORTS,MOHALI vs. ACIT CIRCLE 5(1), CHANDIGARH

Appeal of the assessee is allowed

ITA 42/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh13 Feb 2025AY 2016-17

Bench: This Tribunal. The Assessee

For Appellant: Shri Rohit Kapoor, CA &For Respondent: Shri Vivek Vardhan, JCIT, Sr.DR
Section 143(3)Section 250Section 253Section 271Section 271(1)(c)Section 274

250 of the Act. The relevant assessment year is 2016-17 and the ITA 42/CHD/2024 A.Y. 2016-17 2 corresponding previous year period is from 01.04.2015 to 31.03.2016. 2. Factual Matrix 2.1 The brief facts of the case as per order under Section 271(1)(c) of the Act dated 25.06.2019 hereinafter referred to as the “Impugned Penalty Order

INDER PAL SINGH LEGAL HEIR OF DECEASED SATNAM SINGH 171789, STREET NO.8, GURU TEG BAHADUR JAGRAON,PUNJAB vs. THE INCOME TAX OFFICER WARD-1 JAGRAON , PUNJAB

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

ITA 43/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh12 Aug 2024AY 2018-2019

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Kushal Chopra, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 250Section 253Section 269SSection 271Section 271DSection 274

250 2,00,000 39 18/5/2017 To Cash 254 2,00,000 40 19/5/2017 To Cash 258 2,00,000 41 15/2/2018 To Cash 1039 2,00,000 42 16/2/2018 To Cash 1042 2,00,000 43 17/2/2018 To Cash 1045 2,00,000 44 18/2/2018 To Cash '1048 2,00,000 45 19/2/2018 To Cash

ASPEE SONS,SOLAN vs. INCOME TAX OFFICER, PARWANOO, PARWANOO

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

ITA 1167/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh29 Jul 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 143(3)Section 271(1)(c)Section 80Section 80I

250 of the Income Tax Act, 1961 (hereinafter referred to as "Act"). 2. That on facts, circumstances and legal position of the case, Worthy CIT(A) has erred in confirming the action of Ld. AO of imposition of penalty u/s 271(1)(c) of Rs. 5,66,616/- in respect of denial of deduction u/s 80IC on interest income

HEALTH BIOTECH LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 987/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh24 Feb 2026AY 2014-15

Bench: the disposal of the same.

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 143(3)Section 271(1)(c)Section 274Section 40

250 of Income Tax Act, 1961 (hereinafter referred to as "Act"). 2. That on facts, circumstances and legal position of the case, Worthy CIT(A) has erred in confirming the action of Ld. AO of imposition of penalty u/s 271(1)(c) of Rs. 69,68,581/- on alleged furnishing of inaccurate particulars of income added

CHANDIGARH HOUSING BOARD,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Appeal of assessee is partly allowed

ITA 125/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh31 Jul 2024AY 2014-15

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

For Appellant: Shri A.K.Jindal, CA &For Respondent: Shri Rohit Sharma, CIT DR
Section 253Section 271(1)(c)

section 40(a)(ii)of the Income Tax Act, 1961.. 3. 20.11.2018 u/s 250(6) The CIT(A) has confirmed the addition.As the assessee has not filed any appeal with regard to CIT(A) order. Hence, the addition has attained finality. 4. 29.06.2017 u/s 271(l)(c) Penalty

CHANDIGARH HOUSING BOARD,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Appeal of assessee is partly allowed

ITA 126/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh31 Jul 2024AY 2014-15

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

For Appellant: Shri A.K.Jindal, CA &For Respondent: Shri Rohit Sharma, CIT DR
Section 253Section 271(1)(c)

section 40(a)(ii)of the Income Tax Act, 1961.. 3. 20.11.2018 u/s 250(6) The CIT(A) has confirmed the addition.As the assessee has not filed any appeal with regard to CIT(A) order. Hence, the addition has attained finality. 4. 29.06.2017 u/s 271(l)(c) Penalty

DCIT, C-1(1), CHANDIGARH vs. CHANDIGARH HOUSING BOARD, CHANDIGARH

In the result, the Appeal of assessee is partly allowed

ITA 103/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh31 Jul 2024AY 2013-14

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

For Appellant: Shri A.K.Jindal, CA &For Respondent: Shri Rohit Sharma, CIT DR
Section 253Section 271(1)(c)

section 40(a)(ii)of the Income Tax Act, 1961.. 3. 20.11.2018 u/s 250(6) The CIT(A) has confirmed the addition.As the assessee has not filed any appeal with regard to CIT(A) order. Hence, the addition has attained finality. 4. 29.06.2017 u/s 271(l)(c) Penalty

CHANDIGARH HOUSING BOARD,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

In the result, the Appeal of assessee is partly allowed

ITA 44/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh31 Jul 2024AY 2015-16

Bench: SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

For Appellant: Shri A.K.Jindal, CA &For Respondent: Shri Rohit Sharma, CIT DR
Section 253Section 271(1)(c)

section 40(a)(ii)of the Income Tax Act, 1961.. 3. 20.11.2018 u/s 250(6) The CIT(A) has confirmed the addition.As the assessee has not filed any appeal with regard to CIT(A) order. Hence, the addition has attained finality. 4. 29.06.2017 u/s 271(l)(c) Penalty

SURINDER SINGH RYAIT,LUDHIANA vs. DCIT, CC-II, LUDHIANA

In the result, appeal of the Assessee is allowed

ITA 1437/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh23 Jan 2025AY 2015-16

Bench: This Tribunal. The Assesse Is Aggrieved By The Order Bearing Number: 09/It/Cit(A)-5/Ldh/2017-18 Dt. 29/08/2019 Passed Under Section 154 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2015-16 & The Corresponding Previous Year Period Is From 01/04/2014 To 31/03/2015. 2. Factual Matrix 2.1 That By An Order In First Appeal Bearing Number 09/It/Cit(A)- 5/Ldh/2017-18 Dt. 21/12/2018 The Ld. Cit(A) In Terms Of Section 250(6) Of The Act Had Allowed The Appeal Of The Assessee Against The Penalty Order Dt. 12/05/2017 Wherein Penalty Of Rs. 12,30,000/- Was Imposed On 2 The Assessee U/S 271Aab(1)(A). The 1St Appeal Of The Assessee Was Thus

For Appellant: Shri P.K. Goel, C.A (Virtual)For Respondent: Dr. Ranjeet Kaur, Sr. DR
Section 154Section 250(6)Section 253Section 271ASection 274

Section 250(6) of the Act had allowed the appeal of the assessee against the penalty order dt. 12/05/2017 wherein penalty of Rs. 12,30,000/- was imposed on 2 the assessee u/s 271AAB(1)(a). The 1st appeal of the assessee was thus allowed. 2.2 That later on by the impugned order passed u/s

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 388/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh19 Jul 2024AY 2007-08

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

u/s 133A of the IT Act to find out the true facts of the case when there was no compliance and cooperation on the part of the assessee to prove its primary onus. And on the basis of survey only true facts of the case were ascertained which helped in ascertaining the factual reality. The assessing office collected information u/s

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 61/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh19 Jul 2024AY 2009-10

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

u/s 133A of the IT Act to find out the true facts of the case when there was no compliance and cooperation on the part of the assessee to prove its primary onus. And on the basis of survey only true facts of the case were ascertained which helped in ascertaining the factual reality. The assessing office collected information u/s

MAHESH T. PRASANA,MUMBAI vs. ITO, WARD-1, PARWANOO

In the result, the appeal of the assessee is allowed

ITA 419/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh18 Oct 2024AY 2012-13

Bench: Shri A.D.Jain & Shri Krinwant Sahayआयकर अपील सं./Ita No. 419/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Nikhil Goyal, Advocate, &For Respondent: Dr. Ranjit Kaur, Addl.CIT, Sr. DR
Section 143(2)Section 80I

penalty under Section 271(1)(c) of the ITA 419/CHD/2023 A.Y. 2012-13 6 Income Tax Act. 6. We have considered the submissions filed by the Revenue on this issue as well as the detailed affidavit filed by the assessee on this issue of condonation of delay. We find that the Revenue has conceded that the Dispatch Register

AJMAIR SINGH BHULLAR,AMRITSAR vs. DCIT, CIRCLE-1, INTERNATIONAL TAXATION, CHANDIGARH

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

ITA 573/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh12 Jul 2024AY 2013-14

Bench: JUSTICE (RETD) C.V. BHADANG (President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, CA &For Respondent: Smt. Amanpreet Kaur, Sr.DR
Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271BSection 274

250 of the Income Tax Act, 1961 (hereinafter referred to as “Act”). 2. That on facts, circumstances and legal position of the case, worthy CIT(A) has erred in confirming the penalty of Rs.20,000/- imposed u/s 271(1)(b) by the ld. AO on account of alleged non- compliance to the notice(s) issued during the assessment proceedings

RAM KUMAR,NEHRU GARDEN COLONY vs. ITO WARD 2 KAITHAL, AAYKAR BHAWAN, AMBALA ROAD KAITHAL

Appeal of the assessee is allowed for statistical purposes

ITA 416/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh27 Sept 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sanjay Kumar Singla, AdvocateFor Respondent: Dr. Ranjeet Kaur, Addl. CIT, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 246ASection 250Section 253Section 69

271(1) of the Act. 28. The assessee being aggrieved by the aforesaid order of Ld. AO dt. 26/06/2019 exercised his right of first appeal and preferred first appeal before Ld. CIT(A) who by an order No. ITBA/NFAC/S/250/2023-24/1061111793(1) dt. 19/02/2024 passed in terms of section 250 of the Act has sustained the aforesaid order imposing penalty which

RAM KUMAR,NEHRU GARDEN COLONY vs. ITO WARD 2, KAITHAL

Appeal of the assessee is allowed for statistical purposes

ITA 415/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh27 Sept 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sanjay Kumar Singla, AdvocateFor Respondent: Dr. Ranjeet Kaur, Addl. CIT, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 246ASection 250Section 253Section 69

271(1) of the Act. 28. The assessee being aggrieved by the aforesaid order of Ld. AO dt. 26/06/2019 exercised his right of first appeal and preferred first appeal before Ld. CIT(A) who by an order No. ITBA/NFAC/S/250/2023-24/1061111793(1) dt. 19/02/2024 passed in terms of section 250 of the Act has sustained the aforesaid order imposing penalty which

SHRI BALBIR SINGH VERMA,SHIMLA vs. PR.CIT, SHIMLA

In the result, appeal of the Assessee is allowed

ITA 314/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh14 May 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 24Section 263Section 271(1)(c)Section 36(1)(iii)

penalty proceedings under Section 271(1)(c) for concealment. 4. After reviewing the necessary details, the Assessing Officer assessed the assessee’s total income at Rs. 2,98,98,600/-, Agricultural income remained Rs. 20,27,700/-. During hearing before us, it was stated by Ld. AR that the appellant had filed appeal before the CIT(A) against this assessment