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3 results for “penalty u/s 271”+ Section 151Aclear

Sorted by relevance

Mumbai20Chandigarh8Delhi8Kolkata7Pune5Jaipur4Raipur4Lucknow3Chennai3Visakhapatnam2Ahmedabad2Rajkot1Hyderabad1

Key Topics

Section 14813Section 1479Section 148A6Section 151A4Section 271(1)(c)4Section 271D3Penalty3Addition to Income3

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

151A of the Act, hence the same is invalid and bad in law. Consequently, the assessment order dated 28.03.2023 passed u/s.147 of the Act is null and void in the eyes of law and therefore the impugned penalty order dated 29.09.2023 passed u/s.271D of the Act, levying a penalty of Rs. 67,01,050/-, is invalid

KGN FITNESS & DEVELOPERS PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-4(3), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2369/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Shri. N. Arjunraj, AdvocateFor Respondent: Mr. Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 151ASection 271(1)(c)

section 151A of the Act, making it mandatory for the issuance of notice u/s.148A(b), 148A(d) as well as 148 of the Act by the Faceless Mechanism, the impugned notices especially issued u/s.148 dated 31.03.2022 is found to be invalid and bad in law, since it has been issued contrary to law and is against the ‘Rule

KGN FITNESS & DEVELOPMENT PVT. LTD.,CHENNAI vs. ITO, CORPORATE WARD-4(3), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2370/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Shri. N. Arjunraj, AdvocateFor Respondent: Mr. Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 151ASection 271(1)(c)

section 151A of the Act, making it mandatory for the issuance of notice u/s.148A(b), 148A(d) as well as 148 of the Act by the Faceless Mechanism, the impugned notices especially issued u/s.148 dated 31.03.2022 is found to be invalid and bad in law, since it has been issued contrary to law and is against the ‘Rule