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130 results for “penalty u/s 271”+ Section 148(2)clear

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Key Topics

Section 14892Section 271(1)(c)70Addition to Income65Section 14763Penalty53Section 40A(3)42Section 143(3)32Section 271(1)(C)26Section 274

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, appeal filed by the Revenue is dismissed and the\nCross-Objection filed by the assessee is allowed

ITA 1899/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Oct 2025AY 2021-22
Section 132Section 269SSection 271D

271(1)(c) of the Act of 1961 and no\nsatisfaction was recorded to initiate penalty proceedings under Section\n271D.\n11. The issue involved in the present writ petition is squarely covered by\nthe decision of the Supreme Court in Jai Laxmi Rice Mills Ambala City\n(supra). The notice issued under Section 271E and the proceedings in\npursuance thereto

K. KATHIRVEL,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2686/CHNY/2024[2013-14]Status: Disposed

Showing 1–20 of 130 · Page 1 of 7

26
Disallowance23
Section 153A22
Survey u/s 133A16
ITAT Chennai
09 Apr 2025
AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2591/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

M. NATESAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2765/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2587/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2586/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

K. PARAMASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2693/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

K. BASKAR,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2691/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

S. EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2695/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

P. NALLUSAMY,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2687/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

R.EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2697/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2590/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

S. ARAVIND,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2584/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

K. SADASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2690/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2692/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

P. KARUNANITHI,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2685/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his assessment, for that assessmen assessment, for that assessment year:[Emphasis given by us]" :[Emphasis given by us]" 20. We note that the Hon'ble Supreme Court

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

ITA 1655/CHNY/2025[2021-22]Status: DisposedITAT Chennai21 Oct 2025AY 2021-22
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish within such

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1651/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Oct 2025AY 2017-18
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish within such

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

ITA 1653/CHNY/2025[2019-20]Status: DisposedITAT Chennai21 Oct 2025AY 2019-20
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish within such

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1650/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Oct 2025AY 2015-16
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish within such