BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

2 results for “penalty u/s 271”+ Section 133(6)clear

Sorted by relevance

Mumbai302Delhi257Jaipur114Ahmedabad97Raipur95Kolkata71Chennai62Bangalore41Hyderabad39Surat35Indore31Chandigarh26Allahabad25Pune25Visakhapatnam24Rajkot17Amritsar17Lucknow17Nagpur12Patna12Guwahati9Cuttack5Jodhpur3Ranchi3Cochin2Jabalpur1Agra1

Key Topics

Section 271(1)(c)4Section 684Section 270A4Section 2633Section 11(1)(d)2Section 143(3)2Section 2712Section 271A2Penalty2

M/S PAZHAYANGADI G GOLD,KANNUR vs. ITO WARD 1 & TPS, KANNUR

In the result, the appeal by the assessee is dismissed

ITA 187/COCH/2023[2018-19]Status: DisposedITAT Cochin27 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2018-19 Pazhayangadi G Gold, Ito, Ward-1& Tps, Eazhome Pazhayangadi, Kannur Kannur-670303 Vs. Pan : Aaufp9485G (Appellant) (Respondent) For Assessee : Shri Arun Raj S. Adv. For Revenue : Shri Sanjit Kumar Das, Cit-Dr (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025 O R D E R

For Appellant: Shri Arun Raj S. AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 263Section 270ASection 271A
Addition to Income2
Section 68
Section 69

133 ITR 7 (Del) (SLP of Department dismissed by the Hon'ble Apex Court) was also considered. The Hon'ble Court took a view that failure to initiate penalty proceedings can invite provisions of section 263 of the Act. 5. In case of present assessee, the initiation of penalty u/s 270A was under a wrong section. The order

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), ERNAKULAM vs. ISLAMIC LEARNING MISSION TRUST, KERALA

Appeal is dismissed in above terms

ITA 102/COCH/2024[2014-15]Status: DisposedITAT Cochin14 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 11(1)(d)Section 143(3)Section 271Section 271(1)(c)

section 11(1)(d) of the IT act and that the trust had received corpus donations and the details of the donors and the original certificates were produced for verification during the course of the assessment proceedings. Also, the trust had maintained a general donation receipt book and received general donations as well as specific donations and the trust would