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39 results for “penalty u/s 271”+ Section 144Bclear

Sorted by relevance

Mumbai146Delhi63Pune53Ahmedabad48Jaipur42Chennai39Hyderabad29Indore29Bangalore24Rajkot24Visakhapatnam23Chandigarh22Kolkata21Lucknow16Agra15Surat14Cochin11Amritsar11Raipur11Dehradun6Patna6Allahabad5Nagpur4Guwahati3Jodhpur3Jabalpur2

Key Topics

Section 14761Section 142(1)44Section 14840Penalty35Section 271(1)(b)32Section 271(1)(c)28Addition to Income26Section 27414Section 148A

ANWAR SULTHAN AKBAR ALI,TIRUVALLUR vs. ITO, NCW-19(3), CHENNAI

In the result, the appeal filed by the assessee in ITA No

ITA 460/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 May 2025AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.460 & 461/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 Anwar Sulthan Akbar Ali, Vs. The Income Tax Officer, No. 5131, Mosque Road, Non Corporate Ward 19(3), Ayapakkam, Tiruvallur 600 077. Chennai. [Pan:Aonpa4265J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Shri P. Krishna Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.05.2025 घोषणा की तारीख /Date Of Pronouncement : 29.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Both Dated 20.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2013-14. 2. First, We Shall Take Up Appeal In Ita No. 460/Chny/2025 For Adjudication Of Confirmation Of Quantum Addition.

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Shri P. Krishna Kumar, JCIT
Section 139(1)Section 142(1)Section 144Section 147Section 148

Showing 1–20 of 39 · Page 1 of 2

12
Section 69A11
Cash Deposit10
Unexplained Money8
Section 271
Section 69A

144B of the Income Tax Act, 1961 by adding a sum of Rs.2,84,17,463/- on account of alleged unexplained cash deposits us 69A and also imposed penalty u/s 271(c) of the Income Tax Act, 1961. Aggrieved by the orders, an appeal was preferred before the Hon'ble Commissioner of Income Tax (Appeals), NFAC, Delhi, who has dismissed

ANWAR SULTHAN AKBAR ALI,TIRUVALLUR vs. ITO, NCW-19(3), CHENNAI

In the result, the appeal filed by the assessee in ITA No

ITA 461/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 May 2025AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.460 & 461/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 Anwar Sulthan Akbar Ali, Vs. The Income Tax Officer, No. 5131, Mosque Road, Non Corporate Ward 19(3), Ayapakkam, Tiruvallur 600 077. Chennai. [Pan:Aonpa4265J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Shri P. Krishna Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.05.2025 घोषणा की तारीख /Date Of Pronouncement : 29.05.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Both Dated 20.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2013-14. 2. First, We Shall Take Up Appeal In Ita No. 460/Chny/2025 For Adjudication Of Confirmation Of Quantum Addition.

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Shri P. Krishna Kumar, JCIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 271Section 69A

144B of the Income Tax Act, 1961 by adding a sum of Rs.2,84,17,463/- on account of alleged unexplained cash deposits us 69A and also imposed penalty u/s 271(c) of the Income Tax Act, 1961. Aggrieved by the orders, an appeal was preferred before the Hon'ble Commissioner of Income Tax (Appeals), NFAC, Delhi, who has dismissed

MERCY EDUCATION TRUST,CHENNAI vs. ITO, NCW-19(6), CHENNAI

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

ITA 2231/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Jan 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2231/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. Pan: Aactm 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 29.01.2026

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl.CIT
Section 10Section 139Section 147Section 148Section 250Section 272A(2)(e)Section 273B

144B of the Income-tax Act, 1961. Penalty proceedings u/s 272A(2)(e) have been initiated separately for the year under consideration. Computation of income and demand notice u/s 156 of the Act is issued.” 10. The above reassessment order has been accepted by the assessee trust and no appeal has been preferred since the income returned by assessee trust

POWER SECURITY CORP. PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-5(2), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1947/CHNY/2024[2017-18]Status: DisposedITAT Chennai17 Apr 2025AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1947/Chny/2024 िनधा"रणवष" / Assessment Year: 2017-18 The Income Tax Officer, Power Security Corp Private V. Corporate Ward 5(2), Ltd., Chennai. New No.18, Old No.22, Lake Area, 1St Cross Street, Nungambakkam, Chennai – 600 034. [Pan: Aagcp 2703C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Advocate : Shri R. Clement Ramesh Kumar, ""यथ" क" ओर से/Respondent By Cit & Ms. Anitha, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 13.02.2025 घोषणा क" तार"ख/Date Of Pronouncement : 17.04.2025 आदेश /O R D E R

For Appellant: Shri Y. Sridhar, Advocate
Section 147Section 148Section 270A

144B of the Act on 18.04.2023 at an assessed income of Rs.22,06,215/- by estimating at 7% of the gross receipts. Further, the AO has also levied penalty u/s.270A of the Act for under reporting of income and imposed a penalty of Rs.3,40,861/- being 50% of tax on alleged under reported income in his order dated

ESWARAMURTHY PRAKASH,TIRUPUR vs. ITO,WARD-1(2), TIRUPUR

In the result, the appeals of the assessee in ITA Nos

ITA 1392/CHNY/2023[2014-15]Status: DisposedITAT Chennai29 Jan 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri Manjunatha. Gआयकर अपील सं./Ita No.1387, 1388, 1389 & 1390/Chny/2023 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17

For Appellant: Shri Yeshwanth Kumar, C.A &'For Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 142(1)Section 271(1)(b)Section 274

penalty in accordance with law i.e., as per Section 271(1)(b) of the Act and the same is confirmed by Ld. CIT(A). Hence, we find no reason to interfere with the order passed by the Ld. CIT(A). In view of the above, all the four appeals in ITA Nos.1387 to 1390/Chny/2023 are dismissed. 11. In the result

ESWARAMURTHY PRAKASH,COIMBATORE vs. ITO, WARD-1(2), TIRUPPUR

In the result, the appeals of the assessee in ITA Nos

ITA 1394/CHNY/2023[2016-17]Status: DisposedITAT Chennai29 Jan 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri Manjunatha. Gआयकर अपील सं./Ita No.1387, 1388, 1389 & 1390/Chny/2023 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17

For Appellant: Shri Yeshwanth Kumar, C.A &'For Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 142(1)Section 271(1)(b)Section 274

penalty in accordance with law i.e., as per Section 271(1)(b) of the Act and the same is confirmed by Ld. CIT(A). Hence, we find no reason to interfere with the order passed by the Ld. CIT(A). In view of the above, all the four appeals in ITA Nos.1387 to 1390/Chny/2023 are dismissed. 11. In the result

ESWARAMURTHY PRAKASH,TIRUPUR vs. ITO,WARD1(2), TIRUPUR

In the result, the appeals of the assessee in ITA Nos

ITA 1393/CHNY/2023[2015-16]Status: DisposedITAT Chennai29 Jan 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Manjunatha. Gआयकर अपील सं./Ita No.1387, 1388, 1389 & 1390/Chny/2023 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17

For Appellant: Shri Yeshwanth Kumar, C.A &'For Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 142(1)Section 271(1)(b)Section 274

penalty in accordance with law i.e., as per Section 271(1)(b) of the Act and the same is confirmed by Ld. CIT(A). Hence, we find no reason to interfere with the order passed by the Ld. CIT(A). In view of the above, all the four appeals in ITA Nos.1387 to 1390/Chny/2023 are dismissed. 11. In the result

ESWARAMURTHY PRAKASH,TIRUPUR vs. ITO,WARD-1(2), TIRUPUR

In the result, the appeals of the assessee in ITA Nos

ITA 1387/CHNY/2023[2013-14]Status: DisposedITAT Chennai29 Jan 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri Manjunatha. Gआयकर अपील सं./Ita No.1387, 1388, 1389 & 1390/Chny/2023 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17

For Appellant: Shri Yeshwanth Kumar, C.A &'For Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 142(1)Section 271(1)(b)Section 274

penalty in accordance with law i.e., as per Section 271(1)(b) of the Act and the same is confirmed by Ld. CIT(A). Hence, we find no reason to interfere with the order passed by the Ld. CIT(A). In view of the above, all the four appeals in ITA Nos.1387 to 1390/Chny/2023 are dismissed. 11. In the result

ESWARAMURTHY PRAKASH,TIRUPUR vs. ITO,WARD-2, TIRUPPUR

In the result, the appeals of the assessee in ITA Nos

ITA 1388/CHNY/2023[2014-15]Status: DisposedITAT Chennai29 Jan 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri Manjunatha. Gआयकर अपील सं./Ita No.1387, 1388, 1389 & 1390/Chny/2023 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17

For Appellant: Shri Yeshwanth Kumar, C.A &'For Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 142(1)Section 271(1)(b)Section 274

penalty in accordance with law i.e., as per Section 271(1)(b) of the Act and the same is confirmed by Ld. CIT(A). Hence, we find no reason to interfere with the order passed by the Ld. CIT(A). In view of the above, all the four appeals in ITA Nos.1387 to 1390/Chny/2023 are dismissed. 11. In the result

ESWARAMURTHY PRAKASH,TIRUPUR vs. ITO,WARD-1(2), TIRUPUR-

In the result, the appeals of the assessee in ITA Nos

ITA 1389/CHNY/2023[2015-16]Status: DisposedITAT Chennai29 Jan 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Manjunatha. Gआयकर अपील सं./Ita No.1387, 1388, 1389 & 1390/Chny/2023 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17

For Appellant: Shri Yeshwanth Kumar, C.A &'For Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 142(1)Section 271(1)(b)Section 274

penalty in accordance with law i.e., as per Section 271(1)(b) of the Act and the same is confirmed by Ld. CIT(A). Hence, we find no reason to interfere with the order passed by the Ld. CIT(A). In view of the above, all the four appeals in ITA Nos.1387 to 1390/Chny/2023 are dismissed. 11. In the result

ESWARAMUTHY PRAKASH,TIRUPUR vs. ITO,WARD-1(2), TIRUPUR

In the result, the appeals of the assessee in ITA Nos

ITA 1390/CHNY/2023[2016-17]Status: DisposedITAT Chennai29 Jan 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri Manjunatha. Gआयकर अपील सं./Ita No.1387, 1388, 1389 & 1390/Chny/2023 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17

For Appellant: Shri Yeshwanth Kumar, C.A &'For Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 142(1)Section 271(1)(b)Section 274

penalty in accordance with law i.e., as per Section 271(1)(b) of the Act and the same is confirmed by Ld. CIT(A). Hence, we find no reason to interfere with the order passed by the Ld. CIT(A). In view of the above, all the four appeals in ITA Nos.1387 to 1390/Chny/2023 are dismissed. 11. In the result

ESWARAMURTHY PRAKASH,TIRUPUR vs. ITO,WARD-1(2), TIRUPUR

In the result, the appeals of the assessee in ITA Nos

ITA 1391/CHNY/2023[2013-14]Status: DisposedITAT Chennai29 Jan 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri Manjunatha. Gआयकर अपील सं./Ita No.1387, 1388, 1389 & 1390/Chny/2023 िनधा"रण वष" /Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17

For Appellant: Shri Yeshwanth Kumar, C.A &'For Respondent: Shri ARV Sreenivasan, Addl. CIT
Section 142(1)Section 271(1)(b)Section 274

penalty in accordance with law i.e., as per Section 271(1)(b) of the Act and the same is confirmed by Ld. CIT(A). Hence, we find no reason to interfere with the order passed by the Ld. CIT(A). In view of the above, all the four appeals in ITA Nos.1387 to 1390/Chny/2023 are dismissed. 11. In the result

SINGARAVEL RAJA,VILLUPURAM vs. ITO, WARD-1,, VILLUPURAM

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

ITA 2172/CHNY/2025[2015-16]Status: DisposedITAT Chennai30 Oct 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.2172/Chny/2025 िनधा9रण वष9 /Assessment Year: 2015-16 Singaravel Raja, The Income Tax Officer, 5/459, Pandur Village, Main Road, Vs. Ward-1, Pandur P.O., Ulundurpet Tk, Villupuram. Villupuram – 606 102. Pan: Aoopr 0652P

For Appellant: Ms. Nidhi Jain, C.A GHFor Respondent: Shri Nishanth Rao, JCIT
Section 147Section 271(1)(c)Section 69A

144B of the Income-tax Act,1961 (hereinafter “the Act”) dated 13.03.2023. Singaravel Raja :- 2 -: 2. The assessee is an individual and has not filed the return of income for the relevant assessment year. The A.O, on the basis of information that the assessee had made cash deposits of Rs.22,35,000/- and time deposits of Rs.49

SHALINI SANJEEVI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, both the appeals filed by the assessee are allowed

ITA 769/CHNY/2025[2016-17]Status: DisposedITAT Chennai10 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita Nos.768 & 769/Chny/2025 िनधा=रण वष= /Assessment Years: 2016-17

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 142(1)Section 144Section 147Section 271(1)(b)Section 273B

144B of the Act was passed on 13.12.2023 by making addition of Rs. Rs.1,00,65,900/- on account of unexplained investment. During the assessment proceeding notices u/s 142(1) of the Act were issued three times upon the assessee which were not complied. Therefore, AO imposed penalty u/s 271(1)(b) and 271F of the Act. 3. Aggrieved, assessee

SHALINI SANJEEVI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, both the appeals filed by the assessee are allowed

ITA 768/CHNY/2025[2016-17]Status: DisposedITAT Chennai10 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita Nos.768 & 769/Chny/2025 िनधा=रण वष= /Assessment Years: 2016-17

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 142(1)Section 144Section 147Section 271(1)(b)Section 273B

144B of the Act was passed on 13.12.2023 by making addition of Rs. Rs.1,00,65,900/- on account of unexplained investment. During the assessment proceeding notices u/s 142(1) of the Act were issued three times upon the assessee which were not complied. Therefore, AO imposed penalty u/s 271(1)(b) and 271F of the Act. 3. Aggrieved, assessee

THE IMMACULATE HEART OF MARY'S SOCIETY,MADURAI vs. ITO EXEMPTIONS, MADURAI

In the result, all the three appeals filed by the assessee is allowed for statistical purposes

ITA 969/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Jun 2024AY 2014-15

Bench: Shri Manu Kumar Giri, Hon’Ble Judicial Membe & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 968, 969 & 970/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Income Tax Officer, The Immaculate Heart Of V. Exemptions Ward, Mary’S Society, Madurai. Arul Malar Convent, No.1, K.K. Nagar, Madurai – 625 020. [Pan:Aaatt-7531-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. P.M. Kathir, Advocate ""यथ"क"ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 24.06.2024 घोषणाकीतारीख/Date Of Pronouncement : 28.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. P.M. Kathir, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 12ASection 142(1)Section 147Section 271(1)(c)Section 271FSection 274Section 28Section 69A

144B of the Act on 29.03.2022 by making an addition of Cash deposits made to the bank account as unexplained money U/s.69A of the Act to the tune of Rs.1,03,03,465/-. 4. Further the notice under section 274 r.w.s. 271(1)(c) of the Act was issued on 29/3/2022 to the assessee in consonance with the order U/s.147

THE IMMACULATE HEART OF MARY'S SOCIETY,MADURAI vs. ITO EXEMPTIONS, MADURAI

In the result, all the three appeals filed by the assessee is allowed for statistical purposes

ITA 970/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Jun 2024AY 2014-15

Bench: Shri Manu Kumar Giri, Hon’Ble Judicial Membe & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 968, 969 & 970/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Income Tax Officer, The Immaculate Heart Of V. Exemptions Ward, Mary’S Society, Madurai. Arul Malar Convent, No.1, K.K. Nagar, Madurai – 625 020. [Pan:Aaatt-7531-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. P.M. Kathir, Advocate ""यथ"क"ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 24.06.2024 घोषणाकीतारीख/Date Of Pronouncement : 28.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. P.M. Kathir, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 12ASection 142(1)Section 147Section 271(1)(c)Section 271FSection 274Section 28Section 69A

144B of the Act on 29.03.2022 by making an addition of Cash deposits made to the bank account as unexplained money U/s.69A of the Act to the tune of Rs.1,03,03,465/-. 4. Further the notice under section 274 r.w.s. 271(1)(c) of the Act was issued on 29/3/2022 to the assessee in consonance with the order U/s.147

THE IMMACULATE HEART OF MARY'S SOCIETY,MADURAI vs. ITO EXEMPTIONS, MADURAI

In the result, all the three appeals filed by the assessee is allowed for statistical purposes

ITA 968/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Jun 2024AY 2014-15

Bench: Shri Manu Kumar Giri, Hon’Ble Judicial Membe & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 968, 969 & 970/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Income Tax Officer, The Immaculate Heart Of V. Exemptions Ward, Mary’S Society, Madurai. Arul Malar Convent, No.1, K.K. Nagar, Madurai – 625 020. [Pan:Aaatt-7531-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. P.M. Kathir, Advocate ""यथ"क"ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 24.06.2024 घोषणाकीतारीख/Date Of Pronouncement : 28.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. P.M. Kathir, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 12ASection 142(1)Section 147Section 271(1)(c)Section 271FSection 274Section 28Section 69A

144B of the Act on 29.03.2022 by making an addition of Cash deposits made to the bank account as unexplained money U/s.69A of the Act to the tune of Rs.1,03,03,465/-. 4. Further the notice under section 274 r.w.s. 271(1)(c) of the Act was issued on 29/3/2022 to the assessee in consonance with the order U/s.147

GOODWILL TEAM PAPERS LIMITED,MADURAI vs. ACIT NON CORPORATE CIRCLE 2, MADURAI

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

ITA 813/CHNY/2024[2017-18]Status: DisposedITAT Chennai11 Jul 2024AY 2017-18

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 813/Chny/2024 िनधा"रण वष"/Assessment Year:2017-18

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 139(1)Section 144BSection 147Section 271BSection 44A

144B of the Act and accordingly, assessment was completed u/s.144B of the Act. The Assessing Officer, during the course of assessment proceedings, noticed that the assessee’s turnover is exceeding Rs.10,05,74,574/- and despite having this turnover, the assessee failed to comply with the provisions of section 44AB of the Act. The Assessing Officer recorded this fact

THOMAS VICTOR,CHENNAI vs. INCOME TAX OFFICER, NON CORP WARD 19(6), CHENNAI, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2987/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Oct 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.R. Venkata Raman, CA
Section 139Section 147Section 148Section 148ASection 151ASection 271D

271(1)(c) of the Act. In case the re- assessment proceedings have been completed without proper jurisdiction entrusted upon the Assessing Officer, then the consequent penalty proceedings are also affected as basic issue of conferment of jurisdiction upon the Assessing Officer is under challenge. Accordingly, we hold so.” 21. In the context of appeal against penalty order passed u/s.271D