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3 results for “penalty u/s 271”+ Section 44Bclear

Sorted by relevance

Mumbai20Bangalore8Delhi4Kolkata3Chennai3Patna2Jaipur2Jodhpur1Cochin1Amritsar1

Key Topics

Section 40A(3)10Section 271(1)(c)3Penalty3Section 143(2)2Section 271B2Disallowance2Addition to Income2

N.SETHUMADHAVAN,CHENNAI vs. ITO, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 2574/CHNY/2016[2009-10]Status: DisposedITAT Chennai10 Mar 2017AY 2009-10

Bench: Shri Abraham P. George & Shri. G. Pavan Kumarआयकर अपील सं./ I.T.A. No. 2574/Mds/2016 "नधा"रण वष" /Assessment Year : 2009-10 N. Sethumadhavan, The Income Tax Officer, No 594, Alagiri Samy Salai, Vs. Non Corporate Ward 14(1), K.K. Nagar, Chennai. Chennai - 600 078. [ Pan: Amrps 6175K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri A.V. Sreekanth, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 194CSection 271(1)(c)Section 44B

section 44B of the Act, the Assessee filed Audited financial statements and Tax Audit Report in Form 3CB and 3CD and the Return of income was processed u/s. 143(1) of the Act. Subsequently, the case was selected for scrutiny under CASS and notice u/s. 143(2) and 142(1) of the Act was issued along with questionnaire. In compliance

P.SENTHIL KUMAR,CHENNAI vs. ITO, CHENNAI

In the result, appeal of the assessee in ITA

ITA 3397/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Feb 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.3397 & 3398/Mds/2016 "नधा"रण वष" /Assessment Years : 2012-13. Shri. P. Senthil Kumar, Vs. The Income Tax Officer, P-2, Hig Adyar Apartments, Non Corporate Ward 3(3) Kottur Gardens, Chennai. Circular Road, Kotturpuram, Chennai 600 086. [Pan Abbps 1019H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Durai Pandian, Sr. A.R
Section 271BSection 40A(3)

u/s. 44AB of the Act alongwith return of income on 31.03.2013. The reason cited by the assessee for delay in conducting the audit was as under:- ‘’ My accountant had suddenly resigned and left without notice during the month of August, 2012 (financial year 11-12/Asst. Year 12-13). I had to engage a new account and compile

P.SENTHIL KUMAR,CHENNAI vs. ITO, CHENNAI

In the result, appeal of the assessee in ITA

ITA 3398/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Feb 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.3397 & 3398/Mds/2016 "नधा"रण वष" /Assessment Years : 2012-13. Shri. P. Senthil Kumar, Vs. The Income Tax Officer, P-2, Hig Adyar Apartments, Non Corporate Ward 3(3) Kottur Gardens, Chennai. Circular Road, Kotturpuram, Chennai 600 086. [Pan Abbps 1019H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Durai Pandian, Sr. A.R
Section 271BSection 40A(3)

u/s. 44AB of the Act alongwith return of income on 31.03.2013. The reason cited by the assessee for delay in conducting the audit was as under:- ‘’ My accountant had suddenly resigned and left without notice during the month of August, 2012 (financial year 11-12/Asst. Year 12-13). I had to engage a new account and compile