BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

46 results for “penalty u/s 271”+ Section 10(20)clear

Sorted by relevance

Delhi2,404Mumbai1,997Ahmedabad571Jaipur548Bangalore489Chennai347Pune342Kolkata337Indore310Hyderabad273Surat218Chandigarh184Raipur152Karnataka135Rajkot124Amritsar93Lucknow76Visakhapatnam76Nagpur67Cuttack59Allahabad53Cochin46Calcutta35Agra30Guwahati23Panaji23Dehradun20Jabalpur17Ranchi14Kerala14SC11Jodhpur11Varanasi11Patna10Telangana4Rajasthan4Gauhati1

Key Topics

Section 201(1)40Section 271(1)(c)32Section 271C30Addition to Income30Penalty29Section 20120Unexplained Investment14Section 27412Section 271D

ABDULLA KATTIL KOTTUR,PALAKKAD vs. ITO, WARD 1 & TPS, PALAKKAD

In the result, appeal filed by the assessee is allowed

ITA 843/COCH/2024[2017-18]Status: DisposedITAT Cochin16 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2017-18 Abdulla Kattil Kottur Mp3/562 Selected Plaza Near Panchayath Mannarkad Ito Vs. Palakkad District Ward-1 & Tps Kerala 678 582 Palakkad Pan No :Azrpa9183C Appellant Respondent Appellant By : None Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 19.02.2025 Date Of Pronouncement : 16.05.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Cit(A)/Nfac Dated 26.7.2024 Vide Din & Order No.Itba/Nfac/S/250/2024-25/1067077218(1) For The Ay 2017- 18 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). 2. The Assessee Has Raised The Following Grounds Of Appeal: Abdulla Kattil Kottur, Palakkad Page 2 Of 10 Abdulla Kattil Kottur, Palakkad Page 3 Of 10

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 250Section 271BSection 273BSection 44ASection 80D

Showing 1–20 of 46 · Page 1 of 3

12
TDS12
Section 194J10
Section 153A8

271-G' by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.][, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272-A, sub-section (1) of section 272-AA or ] [Inserted by Act 46 of 1986, Section 26 (w.e.f. 10.9.1986).][section 272-B or] [ Inserted by Act 20 of 2002, Section 106 (w.e.f

MRS. THANKAMANI VARADARAJULU,KOTTAYAM vs. THE DCIT,CEN-CIRCLE-2, TRIVANDRUM

In the result, appeals of the assesses are allowed

ITA 374/COCH/2019[2002-03]Status: DisposedITAT Cochin27 Sept 2019AY 2002-03

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 271(1)

20,385/-. Penalty proceedings u/s 271(1)( c) of the Income Tax Act 1961was initiated, in completing the assessment. According to the assessing officer, as per written submission filed by Sri. S Varadarajulu, it was mentioned that two properties with residential building i.e., Thrayambakom and Guna Nivas were purchased in the name of the assessee . However the assessing officer noticed

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

ITA 565/COCH/2019[2001-02]Status: DisposedITAT Cochin10 Feb 2020AY 2001-02

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

20,48,706/- is imposed u/s. 271(1)(c) of the I.T. Act, 1961 for furnishing inaccurate particulars of income and concealing its true and correct taxable income.” 6.2 Hence, in our opinion, it cannot be said that the penalty was levied for furnishing inaccurate particulars of income and concealment of income. When the penalty is levied

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

ITA 566/COCH/2019[2002-03]Status: DisposedITAT Cochin10 Feb 2020AY 2002-03

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

20,48,706/- is imposed u/s. 271(1)(c) of the I.T. Act, 1961 for furnishing inaccurate particulars of income and concealing its true and correct taxable income.” 6.2 Hence, in our opinion, it cannot be said that the penalty was levied for furnishing inaccurate particulars of income and concealment of income. When the penalty is levied

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

ITA 568/COCH/2019[2004-05]Status: DisposedITAT Cochin10 Feb 2020AY 2004-05

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

20,48,706/- is imposed u/s. 271(1)(c) of the I.T. Act, 1961 for furnishing inaccurate particulars of income and concealing its true and correct taxable income.” 6.2 Hence, in our opinion, it cannot be said that the penalty was levied for furnishing inaccurate particulars of income and concealment of income. When the penalty is levied

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

ITA 564/COCH/2019[2000-01]Status: DisposedITAT Cochin10 Feb 2020AY 2000-01

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

20,48,706/- is imposed u/s. 271(1)(c) of the I.T. Act, 1961 for furnishing inaccurate particulars of income and concealing its true and correct taxable income.” 6.2 Hence, in our opinion, it cannot be said that the penalty was levied for furnishing inaccurate particulars of income and concealment of income. When the penalty is levied

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

ITA 567/COCH/2019[2003-04]Status: DisposedITAT Cochin10 Feb 2020AY 2003-04

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

20,48,706/- is imposed u/s. 271(1)(c) of the I.T. Act, 1961 for furnishing inaccurate particulars of income and concealing its true and correct taxable income.” 6.2 Hence, in our opinion, it cannot be said that the penalty was levied for furnishing inaccurate particulars of income and concealment of income. When the penalty is levied

SRI.ALAVIKUTTY,VENGARA,MALAPPURAM vs. THE DCIT, CALICUT

In the result, the appeal of the assessee is allowed

ITA 524/COCH/2018[2007-08]Status: DisposedITAT Cochin24 Jan 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153Section 153ASection 271(1)Section 271(1)(c)Section 27I(1)Section 27I(1)(c)

20 days to complete all the assessments. The appellant filed all the details and explained the investments and source of funds with evidence. An amount of Rs. 23 lakhs was given as advance for the properties purchased by their father out of the money sent to him by Demand Drafts by his sons. In their absence, he was looking after

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 594/COCH/2018[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

271(1)(c) of the Act at 200% on the tax sought to be evaded. The CIT(A) has reduced the penalty to 100%. It was submitted that the major addition during the year on which penalty was levied was in respect of gift of Rs. 6,63,84,947/ received by the assessee by transfer from the NRE account

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 51/COCH/2014[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

271(1)(c) of the Act at 200% on the tax sought to be evaded. The CIT(A) has reduced the penalty to 100%. It was submitted that the major addition during the year on which penalty was levied was in respect of gift of Rs. 6,63,84,947/ received by the assessee by transfer from the NRE account

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 50/COCH/2014[2007-08]Status: DisposedITAT Cochin30 Apr 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

271(1)(c) of the Act at 200% on the tax sought to be evaded. The CIT(A) has reduced the penalty to 100%. It was submitted that the major addition during the year on which penalty was levied was in respect of gift of Rs. 6,63,84,947/ received by the assessee by transfer from the NRE account

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 48/COCH/2014[2005-06]Status: DisposedITAT Cochin30 Apr 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

271(1)(c) of the Act at 200% on the tax sought to be evaded. The CIT(A) has reduced the penalty to 100%. It was submitted that the major addition during the year on which penalty was levied was in respect of gift of Rs. 6,63,84,947/ received by the assessee by transfer from the NRE account

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE ACIT(CEN,CIRCLE, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 596/COCH/2018[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

271(1)(c) of the Act at 200% on the tax sought to be evaded. The CIT(A) has reduced the penalty to 100%. It was submitted that the major addition during the year on which penalty was levied was in respect of gift of Rs. 6,63,84,947/ received by the assessee by transfer from the NRE account

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE ACIT(CEN,CIRCLE, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 595/COCH/2018[2007-08]Status: DisposedITAT Cochin30 Apr 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

271(1)(c) of the Act at 200% on the tax sought to be evaded. The CIT(A) has reduced the penalty to 100%. It was submitted that the major addition during the year on which penalty was levied was in respect of gift of Rs. 6,63,84,947/ received by the assessee by transfer from the NRE account

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 47/COCH/2014[2004-05]Status: DisposedITAT Cochin30 Apr 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

271(1)(c) of the Act at 200% on the tax sought to be evaded. The CIT(A) has reduced the penalty to 100%. It was submitted that the major addition during the year on which penalty was levied was in respect of gift of Rs. 6,63,84,947/ received by the assessee by transfer from the NRE account

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 46/COCH/2014[2003-04]Status: DisposedITAT Cochin30 Apr 2019AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

271(1)(c) of the Act at 200% on the tax sought to be evaded. The CIT(A) has reduced the penalty to 100%. It was submitted that the major addition during the year on which penalty was levied was in respect of gift of Rs. 6,63,84,947/ received by the assessee by transfer from the NRE account

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 49/COCH/2014[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

271(1)(c) of the Act at 200% on the tax sought to be evaded. The CIT(A) has reduced the penalty to 100%. It was submitted that the major addition during the year on which penalty was levied was in respect of gift of Rs. 6,63,84,947/ received by the assessee by transfer from the NRE account

M/S. JOSEPH GEORGE & CO.,,PATHANAPURAM vs. THE ITO, KOLLAM

In the result, the appeal filed by the assessee is dismissed

ITA 323/COCH/2016[1996-97]Status: DisposedITAT Cochin19 May 2017AY 1996-97

Bench: S/Shri Abraham P. George, Am & George George K., Jm

Section 143(3)Section 147Section 148Section 271(1)(c)

section 147 of the Act was completed by the Assessing Officer vide order dated 11/01/2001 wherein the Assessing Officer had calculated short term capital gains of Rs.6,43,779/- on sale of shops. The calculation of short term capital gains is as follows: The sold shop building Rs.10,10,000/- (sale consideration

YOONUS KADAVATH PEEDIKAYIL,KANNUR vs. ITO WARD 1 & TPS, KANNUR

In the result, the appeal by the assessee is dismissed

ITA 913/COCH/2022[2016-17]Status: DisposedITAT Cochin25 Sept 2023AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Dasyoonus Kadavath Peedikayil The Income Tax Officer M/S. Modern Enterprises Ward – 1 & Tps Kakkad Road Vs. Aayakar Bhavan Kannur 670005 Kannothumchal [Pan:Ccwpk6415P] Chovva P.O., Kannur 670006 (Appellant) (Respondent) Appellant By: Shri R. Krishnan, Ca Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(3)Section 271(1)(c)Section 274Section 44A

section 274 of granting reasonable opportunity of being heard in the matter, it explained, could not be stretched to the extent of framing a specific charge. As explained earlier in CIT v. Manu Engineering Works[1980] 122 ITR 306 (Guj), the use of the words ‘and/or’, i.e., between the two charges, being ‘concealment of particulars of income’ and ‘furnishing inaccurate

INDIRA GANDHI MEMORIAL TRUST,NELLIKUZHY P.O vs. JOINT COMMISSIONER OF INCOME TAX (EXEMPTIONS), ERNAKULAM

In the result, both the appeals filed by the assessee are allowed

ITA 165/COCH/2024[2012-13]Status: DisposedITAT Cochin30 Sept 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.T.Joy, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 269SSection 271D

10 cases where cash repayments aremade, one person is a trustee of the appellant Trust ( Mr K P Shaji) , 4 cases are former employees locally available, from whom notarized affidavits are taken, 2 persons are in abroad from them emails are received and KYC details available, 2 persons passed away and one person is not available for contact). This