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10 results for “penalty u/s 271”+ Section 270clear

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Key Topics

Section 26342Section 143(3)16Section 143(2)6Section 1482Section 2502Section 2532Section 80I2Section 142(1)2Deduction

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

271(1) (b) of the Income Tax Act 1961 was also issued vide letter No.763 dated 17.8.2009 for non-furnishing of information. In all these cases, hearing was fixed on 19.8.2009. On this date, the assessee furnished reply, vide letter dated 17.8.2009 of its CA, Sh.Manoj Gupta vide which it furnished some of the addresses of the account holders

2

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

271(1) (b) of the Income Tax Act 1961 was also issued vide letter No.763 dated 17.8.2009 for non-furnishing of information. In all these cases, hearing was fixed on 19.8.2009. On this date, the assessee furnished reply, vide letter dated 17.8.2009 of its CA, Sh.Manoj Gupta vide which it furnished some of the addresses of the account holders

IPF VIKRAM INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA, PANCHKULA

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

ITA 1204/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 Dec 2025AY 2014-15

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

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 143(3)Section 148

u/s 143(3) on 29.09.2016 and as such upholding of reopening on wrong facts is illegal, arbitrary and unjustified. 4. Without prejudice to the above, the Ld. Commissioner of Income Tax(Appeals) has erred in directing the assessing officer to verify the payment of Rs.18,63,488/- with the due dates of the Employees contribution on the basis of decision

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page 219-220, Notes on clauses to Finance Bill

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

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

Section 143(3)Section 263

270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page 219-220, Notes on clauses to Finance Bill

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page 219-220, Notes on clauses to Finance Bill

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page 219-220, Notes on clauses to Finance Bill

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page 219-220, Notes on clauses to Finance Bill

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page 219-220, Notes on clauses to Finance Bill

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

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

Section 143(3)Section 263

270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page 219-220, Notes on clauses to Finance Bill