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20 results for “penalty u/s 271”+ Section 251(1)(a)clear

Sorted by relevance

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Key Topics

Section 26411Section 143(3)11Section 271(1)(c)8Addition to Income7Section 139(9)4Penalty4Section 143(2)3Section 143(1)2Section 250

R. G. SUNDAR & CO,ERODE vs. DCIT, CENTRAL CIRCLE-2 , COIMBATORE

In the result, the appeals filed by the assessee in ITA Nos

ITA 1599/CHNY/2023[2014-15]Status: DisposedITAT Chennai30 Apr 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1599 & 1600/Chny/2023 िनधा"रण वष"/Assessment Years: 2014-15 & 2015-16 M/S. R.G. Sundar & Co., The Deputy Commissioner Erode Feeds Producers, Vs. Of Income Tax, 82, Perundurai Road, Central Circle-2, Perundurai – 638 001. Coimbatore Pan: Aaffr 3771C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T. Banusekar, Advocate Shri Suraj Nahar, Ca ""यथ" क" ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 25.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 30.04.2024

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 133ASection 139(1)Section 143Section 143(3)Section 147Section 148Section 271(1)(c)
2
Section 2512
Natural Justice2
Bogus Purchases2

section 271(1)(c) of the Act on ‘amount of tax on income sought to be evaded’. He noted that the assessee has nowhere disputed the bogus purchases and unearthed all bogus purchases during survey u/s.133A of the Act. According to him, income admitted by assessee in the return of income filed in response to notice u/s.148

R. G. SUNDAR & CO,ERODE vs. DCIT, CENTRAL CIRCLE-2,, COIMBATORE

In the result, the appeals filed by the assessee in ITA Nos

ITA 1600/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Apr 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1599 & 1600/Chny/2023 िनधा"रण वष"/Assessment Years: 2014-15 & 2015-16 M/S. R.G. Sundar & Co., The Deputy Commissioner Erode Feeds Producers, Vs. Of Income Tax, 82, Perundurai Road, Central Circle-2, Perundurai – 638 001. Coimbatore Pan: Aaffr 3771C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T. Banusekar, Advocate Shri Suraj Nahar, Ca ""यथ" क" ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 25.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 30.04.2024

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 133ASection 139(1)Section 143Section 143(3)Section 147Section 148Section 271(1)(c)

section 271(1)(c) of the Act on ‘amount of tax on income sought to be evaded’. He noted that the assessee has nowhere disputed the bogus purchases and unearthed all bogus purchases during survey u/s.133A of the Act. According to him, income admitted by assessee in the return of income filed in response to notice u/s.148

PARRY INFRASTRUCTURE CO P LTD. ,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1) , CHENNAI

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

ITA 1653/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Philip George, AdvocateFor Respondent: Shri Nilay Baran Som, CIT-DR
Section 143(2)Section 143(3)Section 14A

271(1)(c) of the Income Tax Act, 1961 in respect of the additions made to the tune of Rs.45,91,25,185/- by way of enhancement to the income returned. Penalty proceedings u/s.271(1)(c) are therefore, initiated on both counts viz., concealment of income and furnishing of inaccurate particulars of income.” Aggrieved, now assessee is in appeal before

ATHISAYA PANI PRAVIN GEORGE,KAVALKINARU RATHAPURAM vs. THE INCOME TAX OFFICER, INT TAXN WARD,, INCOME TAX OFFICE

In the result the appeal of the department is allowed for statistical purposes

ITA 323/CHNY/2024[2021-2022]Status: DisposedITAT Chennai30 Aug 2024AY 2021-2022

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.180/Chny/2024 निर्धारण वर्ा /Assessment Years: 2021-2022

For Appellant: Shri T.Vasudevan, AdvocateFor Respondent: Shri P.Sajit Kumar, JCIT
Section 250Section 251Section 271

1) of section 251 or the imposition of penalty under section 271….” 4.0 A bare reading of the statute narrated herein above indicates that a CIT (Appeal) is empowered to admit additional evidence during appellate proceedings which were not or could not be produced during assessment proceedings or in the opinion of the First Appellate Authority are necessary for adjudication

INCOME TAX OFFICER, TUTICORIN vs. ATHISAYAPANI PRAVIN GEORGE, KAVALKINARU, TIRUNELVELI

In the result the appeal of the department is allowed for statistical purposes

ITA 180/CHNY/2024[2021-22]Status: DisposedITAT Chennai30 Aug 2024AY 2021-22

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.180/Chny/2024 निर्धारण वर्ा /Assessment Years: 2021-2022

For Appellant: Shri T.Vasudevan, AdvocateFor Respondent: Shri P.Sajit Kumar, JCIT
Section 250Section 251Section 271

1) of section 251 or the imposition of penalty under section 271….” 4.0 A bare reading of the statute narrated herein above indicates that a CIT (Appeal) is empowered to admit additional evidence during appellate proceedings which were not or could not be produced during assessment proceedings or in the opinion of the First Appellate Authority are necessary for adjudication

DCIT, CORPORATE CIRCLE - 1(1),, CHENNAI vs. M/S. ALLIANCE GRANIMARMO PVT. LTD.,, CHENNAI

In the result, the appeal of the Revenue is partly allowed

ITA 2579/CHNY/2019[2009-10]Status: DisposedITAT Chennai28 Aug 2024AY 2009-10

u/s 44AB.\nThe Ld. DR fiercely opposed the relief accorded by the Ld. First Appellate\nAuthority by relying on the order of the Ld. AO.\n9.0\nThe Ld. Counsel for the assesse stated that it is customary in this line\nof business where the assessees are required to pay, as per government rules\nseignorage fees on the entire blocks

A.G.T. ELECTRONICS LTD.,COIMBATORE vs. ADIT, CPC, , BENGALURU

In the result, the appeal of the assessee is allowed

ITA 2767/CHNY/2024[2018-19]Status: DisposedITAT Chennai17 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2767/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Ms. R. Anitha, Addl. CIT
Section 139(9)Section 143(1)Section 143(2)Section 143(3)Section 264Section 44A

271, 271A and 272A - Commissioners (Appeals) to have the same powers as Appellate Assistant Commissioners in regard to imposition of penalty. Section 245 - Commissioners (Appeals) authorised to set off refund against tax remaining payable. Section 245A - Inclusion of Commissioner (Appeals) as an income-tax authority for purposes of Chapter XIXA relating to settlement of cases. AGT Electronics Ltd. :- 8 -: Sections

P. KRISHNAMURTHY,VILLUPURAM vs. ITO,WARD-2, VILLUPURAM

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

ITA 773/CHNY/2023[2013-14]Status: DisposedITAT Chennai07 Feb 2024AY 2013-14

Bench: Shri Mahavir Singh

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri G.Suresh, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 246ASection 249(2)(b)Section 264Section 69

271, 271A and 272A - Commissioners (Appeals) to have the same powers as Appellate Assistant Commissioners in regard to imposition of penalty. Section 245 - Commissioners (Appeals) authorised to set off refund against tax remaining payable. Section 245A - Inclusion of Commissioner (Appeals) as an income-tax authority for purposes of Chapter XIXA relating to settlement of cases. Sections 247 to 251 - Provisions

L KARUPPUSAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 224/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC); • Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi); • S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3392/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC); • Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi); • S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre

P KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, , COIMBATORE

ITA 216/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC); • Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi); • S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P P ENTERPRISES, BENGALURU

ITA 2530/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC); • Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi); • S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre

SELLAMUTHU KABILAN,BENGALURU vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

ITA 3378/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC); • Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi); • S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre

P.P. ENTERPRISES,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3382/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC); • Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi); • S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3389/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC); • Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi); • S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, COIMBATORE

ITA 213/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC); • Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi); • S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 1121/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC); • Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi); • S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre

M/S. P.P. ENTERPRISES,BENGALURU vs. ACIT< CENTRAL CIRCLE-3,, COIMBATORE

ITA 3383/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC); • Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi); • S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre

PALANISAMY RAGHUPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3374/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC); • Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi); • S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre

P KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 223/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

251 (Del), SLP dismissed by the Hon’ble Supreme Court in PCIT v. Anuj Bansal [2024] 466 ITR 254 (SC);\n• Gurvinder Singh Duggal v. ACIT [2024] 6 TMI 336 (ITAT Delhi);\n• S.P. Singla Constructions Pvt. Ltd. v. DCIT [2025] 1 TMI 1570 (ITAT Chandigarh);\n• ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi