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.

4 results for “penalty u/s 271”+ Section 115Jclear

Sorted by relevance

Mumbai15Delhi13Ahmedabad10Kolkata8Jaipur4Chennai4Nagpur1Rajkot1

Key Topics

Section 115J21Section 14A6Section 271(1)(d)6Deduction4TDS3Disallowance3Addition to Income3Section 43B2Section 115W2Section 44A

ACIT, CHENNAI vs. M/S. BEST & CROMPTON ENGINEERING LTD., CHENNAI

In the result, Revenue appeal is dismissed

ITA 2785/CHNY/2016[2006-07]Status: DisposedITAT Chennai23 Mar 2017AY 2006-07

Bench: Shri A. Mohan Alankamony & Shri G. Pavan Kumar

For Appellant: Shri Shiva Srinivas, JCITFor Respondent: None
Section 115WSection 271(1)(d)Section 43BSection 44A

section 43B of the Act and since the assessee has not cooperated in the penalty proceedings the Assessing Officer has passed the ex-parte penalty order and prayed for setting aside of the CIT(A) order. Contra, the Ld. AR relied on the orders of the CIT(A) and supported his arguments with the facts of Tax Audit report

2

JAYANT PACKAGING PVT. LTD.,CHENNAI vs. DCIT CORPORATE WARD 2(2), CHENNAI

In the result, the appeal filed by the assessee for assessment year 2012-13 in ITA No

ITA 732/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Apr 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 730, 731 & 732/Chny/2018 िनधा"रण वष" / Assessment Years: 2010-11, 2012-13 & 2012-13

For Appellant: Shri I. Dinesh, AdvocateFor Respondent: Shri Suresh Periasamy, JCIT
Section 115JSection 14A

115J of the Act. Hence, we reject arguments of the assessee and confirm addition made by the AO towards income not reported in books to book profit computed u/s.115JB of the Act. 6 I.TA. Nos.730 to 732/Chny/2018 4. The next issue that came up for our consideration from Ground No.4 of assessee appeal is addition towards disallowance of expenditure u/s.14A

JAYANT PACKAGING PVT. LTD.,CHENNAI vs. DCIT CORPORATE WARD 2(2), CHENNAI

In the result, the appeal filed by the assessee for assessment year 2012-13 in ITA No

ITA 731/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Apr 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 730, 731 & 732/Chny/2018 िनधा"रण वष" / Assessment Years: 2010-11, 2012-13 & 2012-13

For Appellant: Shri I. Dinesh, AdvocateFor Respondent: Shri Suresh Periasamy, JCIT
Section 115JSection 14A

115J of the Act. Hence, we reject arguments of the assessee and confirm addition made by the AO towards income not reported in books to book profit computed u/s.115JB of the Act. 6 I.TA. Nos.730 to 732/Chny/2018 4. The next issue that came up for our consideration from Ground No.4 of assessee appeal is addition towards disallowance of expenditure u/s.14A

JAYANT PACKAGING PVT. LTD.,CHENNAI vs. DCIT CORPORATE WARD 2(2), CHENNAI

In the result, the appeal filed by the assessee for assessment year 2012-13 in ITA No

ITA 730/CHNY/2018[2010-11]Status: DisposedITAT Chennai21 Apr 2021AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 730, 731 & 732/Chny/2018 िनधा"रण वष" / Assessment Years: 2010-11, 2012-13 & 2012-13

For Appellant: Shri I. Dinesh, AdvocateFor Respondent: Shri Suresh Periasamy, JCIT
Section 115JSection 14A

115J of the Act. Hence, we reject arguments of the assessee and confirm addition made by the AO towards income not reported in books to book profit computed u/s.115JB of the Act. 6 I.TA. Nos.730 to 732/Chny/2018 4. The next issue that came up for our consideration from Ground No.4 of assessee appeal is addition towards disallowance of expenditure u/s.14A