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5 results for “penalty u/s 271”+ Section 234Cclear

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Key Topics

Section 80J12Section 234A11Section 153A6Section 686Section 143(3)6Addition to Income5Section 250(6)4Section 271(1)(c)4Section 143(1)(a)

SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

ITA 1801/CHNY/2024[2015-16]Status: DisposedITAT Chennai31 Oct 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68
4
Capital Gains2
Exemption2
Deduction2

sections 234A, 234B and 234C being consequential, and initiation of penalty u/s 271(1)(c) being independent, do not survive

VARADAPPAN NATARAJAN,RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

ITA 1535/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr.Shiva Srinivas, CIT
Section 115BSection 143(3)Section 153ASection 250Section 250(6)Section 37Section 68

sections 234A, 234B and 234C being consequential, and initiation of penalty u/s 271(1)(c) being independent, do not survive

K. RAMALINGAM,,SALEM vs. ITO, WARD-I(3),, SALEM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2916/CHNY/2019[2011-12]Status: DisposedITAT Chennai14 Dec 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139Section 143(3)Section 148Section 234ASection 234BSection 234C

234C are calculated in accordance with law. Penalty proceedings u/s 271(1)(c) of the I.T. Act, 1961 is initiated separately, since the assessee did not file his return of income within the time allowed u/s 139 of the Act, even though he had taxable income for the instant year in view of Explanation 3 to that section

KANDHAIAH POULTRY FARM,NAMAKKAL vs. ITO WARD 2, NAMAKKAL

In the result, the appeal of the assessee in ITA

ITA 3080/CHNY/2017[2012-13]Status: DisposedITAT Chennai24 Dec 2018AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.Nos.3079 & 3080/Chny/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Vs The Income Tax Officer, M/S. Kandhaian Poultry Farm, 2/81, Ernapuram Village, Ward – 2, Namakkal – 637 003. Namakkal Pan: Aaifk8704D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: NoneFor Respondent: 04.10.2018
Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 234ASection 250(6)Section 271(1)(c)Section 80J

234C of the Act. 3. ITA No.3080/Chny/2017:- The assessee has raised several grounds in its appeal however the crux of the issue is that the Ld.CIT(A) has erred in confirming the penalty levied by the Ld.AO by invoking the provisions of Section 271(1)(c) of the Act. 4. The brief facts of the case are that the assessee

KANDHAIAN POULTRY FARM,NAMAKKAL vs. ITO WARD 2, NAMAKKAL

In the result, the appeal of the assessee in ITA

ITA 3079/CHNY/2017[2012-13]Status: DisposedITAT Chennai24 Dec 2018AY 2012-13

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.Nos.3079 & 3080/Chny/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Vs The Income Tax Officer, M/S. Kandhaian Poultry Farm, 2/81, Ernapuram Village, Ward – 2, Namakkal – 637 003. Namakkal Pan: Aaifk8704D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: NoneFor Respondent: 04.10.2018
Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 234ASection 250(6)Section 271(1)(c)Section 80J

234C of the Act. 3. ITA No.3080/Chny/2017:- The assessee has raised several grounds in its appeal however the crux of the issue is that the Ld.CIT(A) has erred in confirming the penalty levied by the Ld.AO by invoking the provisions of Section 271(1)(c) of the Act. 4. The brief facts of the case are that the assessee