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.

14 results for “penalty u/s 271”+ Section 120(4)(b)clear

Sorted by relevance

Delhi343Mumbai326Bangalore137Karnataka122Jaipur87Kolkata50Raipur46Ahmedabad45Indore43Chennai36Calcutta34Chandigarh32Rajkot29Hyderabad27Surat26Pune24Allahabad23Lucknow16Visakhapatnam14Cochin14Cuttack14Kerala14Nagpur6Guwahati6Agra6SC4Ranchi1Telangana1Rajasthan1Jabalpur1

Key Topics

Section 269S16Addition to Income12Unexplained Investment9Section 153A6Section 271(1)(c)6Section 271D6Section 271E4Section 1323Section 143(3)

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

120/- for the assessment year 2003-04; Rs. 11,99,600/- for the assessment year 2004- 05; Rs. 17,57,196/- for the assessment year 2005-06; Rs. 27,24,607/- for the assessment year 2006-07; Rs. 12,87,488/- for the assessment year 2007-08; and Rs. 47,04,660/- for the assessment year 2008-09. Other than

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

120/- for the assessment year 2003-04; Rs. 11,99,600/- for the assessment year 2004- 05; Rs. 17,57,196/- for the assessment year 2005-06; Rs. 27,24,607/- for the assessment year 2006-07; Rs. 12,87,488/- for the assessment year 2007-08; and Rs. 47,04,660/- for the assessment year 2008-09. Other than

3
Section 2743
Penalty3
Cash Deposit2

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

120/- for the assessment year 2003-04; Rs. 11,99,600/- for the assessment year 2004- 05; Rs. 17,57,196/- for the assessment year 2005-06; Rs. 27,24,607/- for the assessment year 2006-07; Rs. 12,87,488/- for the assessment year 2007-08; and Rs. 47,04,660/- for the assessment year 2008-09. Other than

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

120/- for the assessment year 2003-04; Rs. 11,99,600/- for the assessment year 2004- 05; Rs. 17,57,196/- for the assessment year 2005-06; Rs. 27,24,607/- for the assessment year 2006-07; Rs. 12,87,488/- for the assessment year 2007-08; and Rs. 47,04,660/- for the assessment year 2008-09. Other than

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

120/- for the assessment year 2003-04; Rs. 11,99,600/- for the assessment year 2004- 05; Rs. 17,57,196/- for the assessment year 2005-06; Rs. 27,24,607/- for the assessment year 2006-07; Rs. 12,87,488/- for the assessment year 2007-08; and Rs. 47,04,660/- for the assessment year 2008-09. Other than

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

120/- for the assessment year 2003-04; Rs. 11,99,600/- for the assessment year 2004- 05; Rs. 17,57,196/- for the assessment year 2005-06; Rs. 27,24,607/- for the assessment year 2006-07; Rs. 12,87,488/- for the assessment year 2007-08; and Rs. 47,04,660/- for the assessment year 2008-09. Other than

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

120/- for the assessment year 2003-04; Rs. 11,99,600/- for the assessment year 2004- 05; Rs. 17,57,196/- for the assessment year 2005-06; Rs. 27,24,607/- for the assessment year 2006-07; Rs. 12,87,488/- for the assessment year 2007-08; and Rs. 47,04,660/- for the assessment year 2008-09. Other than

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

120/- for the assessment year 2003-04; Rs. 11,99,600/- for the assessment year 2004- 05; Rs. 17,57,196/- for the assessment year 2005-06; Rs. 27,24,607/- for the assessment year 2006-07; Rs. 12,87,488/- for the assessment year 2007-08; and Rs. 47,04,660/- for the assessment year 2008-09. Other than

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

120/- for the assessment year 2003-04; Rs. 11,99,600/- for the assessment year 2004- 05; Rs. 17,57,196/- for the assessment year 2005-06; Rs. 27,24,607/- for the assessment year 2006-07; Rs. 12,87,488/- for the assessment year 2007-08; and Rs. 47,04,660/- for the assessment year 2008-09. Other than

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

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

120/-. Subsequently, 2 Arun Majeed search seizure operations were conducted in the residential premises of the assessee u/s. 132 of the Act on 18.12.2013. Consequently the AO issued notice u/s. 153A of the Act. In response to the notice u/s. 153A, the appellant filed return of income on 30.03.2016 disclosing total income of Rs. 8,53,43,930/- by disclosing

PANAMARAM SERVICE CO-OPERATIVE BANK LTD,PANAMARAM vs. JCIT, RANGE-2, KOZHIKODE

In the result, appeal filed by the assessee stands dismissed

ITA 432/COCH/2025[2015-16]Status: DisposedITAT Cochin14 Aug 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 269SSection 271DSection 271ESection 274Section 80PSection 80P(2)

120/- after claiming deduction u/s. 80P(2) of the Income Tax Act, 1961 (the Act). Against the said return of income, the assessment was completed by the ITO, Ward- 2, Kalpetta (for short, 'AO') vide order dated 26/12/2017 passed u/s. 143(3) of the Act after disallowing the claim for deduction u/s. 80P by holding that the assessee is dealing

PANAMARAM SERVICE CO-OPERATIVE BANK LTD,PANAMARAM, WAYANAD vs. JCIT, RANGE-2, KOZHIKODE

In the result, appeal filed by the assessee stands dismissed

ITA 433/COCH/2025[2015-16]Status: DisposedITAT Cochin14 Aug 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 269SSection 271DSection 271ESection 274Section 80PSection 80P(2)

120/- after claiming deduction u/s. 80P(2) of the Income Tax Act, 1961 (the Act). Against the said return of income, the assessment was completed by the ITO, Ward- 2, Kalpetta (for short, 'AO') vide order dated 26/12/2017 passed u/s. 143(3) of the Act after disallowing the claim for deduction u/s. 80P by holding that the assessee is dealing