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33 results for “penalty u/s 271”+ Section 10(34)clear

Sorted by relevance

Delhi1,503Mumbai1,279Ahmedabad378Jaipur336Bangalore224Indore192Kolkata185Hyderabad156Pune155Chennai145Raipur130Surat129Karnataka126Chandigarh105Rajkot79Amritsar62Lucknow60Allahabad46Nagpur40Visakhapatnam39Calcutta35Cochin33Cuttack26Panaji21Guwahati20Agra19Dehradun14Kerala14Jodhpur13SC9Varanasi8Jabalpur8Ranchi7Patna5Telangana4Rajasthan4

Key Topics

Section 271(1)(c)43Section 201(1)40Section 271C30Penalty29Section 20120Section 271D18Addition to Income17Section 27414Section 80P(2)(d)

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,M G ROAD ,PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 529/COCH/2025[2013-14]Status: DisposedITAT Cochin20 Aug 2025AY 2013-14

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

10. In result, ITA No. 527/Coch/2025 preferred by the Assessee is allowed. ITA No. 528/Coch/2025 [A.Ys. 2012-2013] ITA No. 529/Coch/2025 [A.Ys. 2013-2014] ITA No. 530/Coch/2025 [A.Ys. 2014-2015] 11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee

Showing 1–20 of 33 · Page 1 of 2

12
Section 14812
Deduction11
TDS10

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,M G ROAD PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 532/COCH/2025[2020-21]Status: DisposedITAT Cochin20 Aug 2025AY 2020-21

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

10. In result, ITA No. 527/Coch/2025 preferred by the Assessee is allowed. ITA No. 528/Coch/2025 [A.Ys. 2012-2013] ITA No. 529/Coch/2025 [A.Ys. 2013-2014] ITA No. 530/Coch/2025 [A.Ys. 2014-2015] 11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,M G ROAD PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 528/COCH/2025[2012-13]Status: DisposedITAT Cochin20 Aug 2025AY 2012-13

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

10. In result, ITA No. 527/Coch/2025 preferred by the Assessee is allowed. ITA No. 528/Coch/2025 [A.Ys. 2012-2013] ITA No. 529/Coch/2025 [A.Ys. 2013-2014] ITA No. 530/Coch/2025 [A.Ys. 2014-2015] 11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,MG ROAD PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 527/COCH/2025[2011-12]Status: DisposedITAT Cochin20 Aug 2025AY 2011-12

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

10. In result, ITA No. 527/Coch/2025 preferred by the Assessee is allowed. ITA No. 528/Coch/2025 [A.Ys. 2012-2013] ITA No. 529/Coch/2025 [A.Ys. 2013-2014] ITA No. 530/Coch/2025 [A.Ys. 2014-2015] 11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,M G ROAD PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 530/COCH/2025[2014-15]Status: DisposedITAT Cochin20 Aug 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

10. In result, ITA No. 527/Coch/2025 preferred by the Assessee is allowed. ITA No. 528/Coch/2025 [A.Ys. 2012-2013] ITA No. 529/Coch/2025 [A.Ys. 2013-2014] ITA No. 530/Coch/2025 [A.Ys. 2014-2015] 11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee

PANNIVIZHA SERVICE COOPERATIVE BANK LTD 891,M G ROAD,PANNIVIZHA vs. ITO, WARD 2, KOLLAM

In the result, ITA No. 531/Coch/2025 (Assessment Year 2018-2019) and ITA No

ITA 531/COCH/2025[2018-19]Status: DisposedITAT Cochin20 Aug 2025AY 2018-19

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri K. Krishna Kumar, CAFor Respondent: Ms. Neethu S, Sr. DR
Section 250Section 270ASection 271(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)

10. In result, ITA No. 527/Coch/2025 preferred by the Assessee is allowed. ITA No. 528/Coch/2025 [A.Ys. 2012-2013] ITA No. 529/Coch/2025 [A.Ys. 2013-2014] ITA No. 530/Coch/2025 [A.Ys. 2014-2015] 11. As regards ITA Nos. 528, 529 & 530/Coch/2025 pertaining to the Assessment Years 2012-13, 2013-2014 and 2014-2015 are concerned, the same have been preferred by the Assessee

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)

penalty levied u/s. 271(1)(c) of the I.T. Act amounting to Rs. 2,34,304/-. 3. The brief facts of the case are as follows: The assessee is a firm engaged in the business of running a Lodge. It also derives rental income from letting out of building to Federal Bank and National Trading Co. For the assessment year

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, KOTHAMANGALAM vs. JOINT COMMISSIONER OF INCOME TAX(EXEMPTION), ERNAKULAM

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

ITA 54/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

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

DY.CIT, CIRCLE 1(1) & TPS, THRISSUR, THRISSUR vs. ARUN MAJEED, THRISSUR

In the result, the appeal filed by the Revenue stands allowed

ITA 388/COCH/2025[2013-14]Status: DisposedITAT Cochin31 Jul 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2013-14 Dy. Cit, Circle 1(1) & Tps, Thrissur .......... Appellant [Pan: Adopa9351R] Vs. Arun Majeed .......... Respondent Palak Velyannur Temple Road Veliyannur, Thrissur 680021 Appellant By: Smt. Leena Lal, Sr. D.R. Respondent By: ------- None ------- Date Of Hearing: 05.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Smt. Leena Lal, Sr. D.RFor Respondent: ------- None -------
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 271(1)(i)Section 274

34,24,801/-. Against that return of income assessment was completed by the AO vide order dated 31.03.2016 after making further additions. On appeal before the CIT(A), the additions made by the AO are reduced to 75,32,783/-. In the assessment order, the AO had clearly recorded a satisfaction that the penalty proceedings u/s. 271(1)(c) were

SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 141/COCH/2021[2000-2001]Status: DisposedITAT Cochin17 Jan 2024AY 2000-2001

Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(1)Section 148(1)Section 271(1)(c)Section 274Section 80Section 801A(9)Section 80HSection 80I

10 (SC) and CIT v. Hotel Samrat [2010] 323 ITR 353 (Ker). Real income, subject to the provisions of the Act, is liable to be taxed (Southern Technologies Ltd. v. Jt.CIT [2010] 320 ITR 577 (SC)). The only aspect to be therefore examined is if the adjustment is reasonable, consistent with the facts and circumstances of the case. How could

M/S.KARANNUR SERVICE CO-OP BANK LTD,KOZHIKKODE vs. THE ITO, WD-1(2), KOZHIKKODE

In the result, the appeals by the assessee are allowed

ITA 249/COCH/2020[2015-16]Status: DisposedITAT Cochin16 Nov 2023AY 2015-16

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri P. Raghunathan, AdvocateFor Respondent: Sh. Sanjith K. Das, CIT-DR
Section 143(3)Section 271DSection 273BSection 274Section 275(1)(c)Section 80P(1)

271(1)(c) is reckoned from the date of the assessment order dated 5 ITANos. 248 & 249/Coch/2020 (AY: 2015-16) The Karannur Service Co-op. Bank Ltd. vs. ITO November 6, 2007, the penalty order passed by the Joint Commissioner on July 29, 2008, is beyond the time permitted in the above section. As we have already held, the initiation

THE KARANNUR SERVICE CO-OP BANK LTD ,KOZHIKKODE vs. THE ITO, WD-1(2),, KOZHIKKODE

In the result, the appeals by the assessee are allowed

ITA 248/COCH/2020[2015-16]Status: DisposedITAT Cochin16 Nov 2023AY 2015-16

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri P. Raghunathan, AdvocateFor Respondent: Sh. Sanjith K. Das, CIT-DR
Section 143(3)Section 271DSection 273BSection 274Section 275(1)(c)Section 80P(1)

271(1)(c) is reckoned from the date of the assessment order dated 5 ITANos. 248 & 249/Coch/2020 (AY: 2015-16) The Karannur Service Co-op. Bank Ltd. vs. ITO November 6, 2007, the penalty order passed by the Joint Commissioner on July 29, 2008, is beyond the time permitted in the above section. As we have already held, the initiation

M/S.KOTTAKKAL WOOD COMPLEX,KOTTAKKAL vs. THE ITO, TIRUR

In the result, the appeals of the assessee are allowed and the Stay Petitions

ITA 593/COCH/2019[2002-03]Status: DisposedITAT Cochin03 Mar 2020AY 2002-03

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

Section 133ASection 143(3)Section 153ASection 260ASection 271(1)(c)

u/s 271 (l)(c) is initiated for concealment of income," 9. During the course of hearing, the learned for the appellant produced before us order No.TRL-08/06-07 dated 08,08.2007, whereby the penalty proceedings under Section 67 of the Act were compounded by the assessee on payment of Rs.28000/- as compounding fee. This order shows that the total suppression

M/S.PRINCE ROLLER FLOUR MILLS P. LTD,PALAKKAD vs. THE ACIT, KOCHI

In the result, appeals of the assessee are allowed and the appeals of the

ITA 36/COCH/2019[2009-10]Status: DisposedITAT Cochin20 Dec 2019AY 2009-10

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

Section 132Section 143(2)Section 153A

Penalty proceedings u/s. 271(1)(c) of the Income Tax Act were initiated separately. Accordingly, the assessment was completed as under: Income from Business[as returned] Rs. 4812959/- Addition (as per para 5.3] Rs.18041977/- Total Rs.22854956/- Less: Chapter VIA Deduction (80G) Rs. 2500/- Total Income Assessed Rs.22852436/- AY 2014-15 Table 1 Sl. Products Qty. Produced Production Sale Value Sale

THE ACIT, KOCHI vs. M/S.PRINCE ROLLER FLOUR MILLS P. LTD, PALAKKAD

In the result, appeals of the assessee are allowed and the appeals of the

ITA 21/COCH/2019[2009-10]Status: DisposedITAT Cochin16 Dec 2019AY 2009-10

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

Section 132Section 143(2)Section 153A

Penalty proceedings u/s. 271(1)(c) of the Income Tax Act were initiated separately. Accordingly, the assessment was completed as under: Income from Business[as returned] Rs. 4812959/- Addition (as per para 5.3] Rs.18041977/- Total Rs.22854956/- Less: Chapter VIA Deduction (80G) Rs. 2500/- Total Income Assessed Rs.22852436/- AY 2014-15 Table 1 Sl. Products Qty. Produced Production Sale Value Sale

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that (i) The deductees have paid the tax in respect of the payments made to them by the assessee. (ii) Whether the payments in respect to Backhaul charges and Uplink

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 614/COCH/2010[007-08]Status: DisposedITAT Cochin25 Sept 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that (i) The deductees have paid the tax in respect of the payments made to them by the assessee. (ii) Whether the payments in respect to Backhaul charges and Uplink

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 611/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

penalty under section 271 C of the Income Tax Act". 7. Hence, as per the directions of the Hon. High Court, the assessee has to prove before this Hon. Tribunal that (i) The deductees have paid the tax in respect of the payments made to them by the assessee. (ii) Whether the payments in respect to Backhaul charges and Uplink