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

Sorted by relevance

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Key Topics

Section 269S16Section 271D6Section 271(1)(c)6Section 271E4Section 153A4Section 143(3)3Section 2743Penalty3Section 80P(2)2

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

Cash Deposit2
Deduction2

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