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30 results for “penalty u/s 271”+ Section 270clear

Sorted by relevance

Delhi262Mumbai249Karnataka102Jaipur66Bangalore41Chennai37Calcutta34Cochin30Surat24Allahabad23Indore23Chandigarh22Kolkata19Ahmedabad17Pune17Hyderabad14Kerala14Lucknow11Cuttack8Nagpur5Agra4Raipur3Jabalpur1Jodhpur1Rajkot1Amritsar1Telangana1Rajasthan1

Key Topics

Addition to Income29Section 143(3)19Demonetization19Section 118Cash Deposit18Reassessment18Comparables/TP18Unexplained Investment9Section 271B

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 30 · Page 1 of 2

3
Section 1322
Section 153A2
Section 143(2)2

270, clause (a) or Clause (b) of sub-Section (1) of section 271, section 271-A, section 271-B, sub-Section (2) of section 272-A, sub-Section (1) of section 272-AA, sub-Section (1) of section 272-B" (w.e.f. 1.4.1989).][, section 271- AA] [ Inserted by Act 14 of 2001, Section 94 (w.e.f. 1.4.2002).][, section 271 B, ] [Inserted

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

270/- is bad as the entire transactions on the basis of the bank statements have been explained during the course of remand, before the learned Tribunal and also before the Hon’ble High Court, however the same was not taken judicial note of. e) Because the Hon’ble High Court ought to have considered the fact that for the assessment

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

270/- is bad as the entire transactions on the basis of the bank statements have been explained during the course of remand, before the learned Tribunal and also before the Hon’ble High Court, however the same was not taken judicial note of. e) Because the Hon’ble High Court ought to have considered the fact that for the assessment

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

270/- is bad as the entire transactions on the basis of the bank statements have been explained during the course of remand, before the learned Tribunal and also before the Hon’ble High Court, however the same was not taken judicial note of. e) Because the Hon’ble High Court ought to have considered the fact that for the assessment

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

270/- is bad as the entire transactions on the basis of the bank statements have been explained during the course of remand, before the learned Tribunal and also before the Hon’ble High Court, however the same was not taken judicial note of. e) Because the Hon’ble High Court ought to have considered the fact that for the assessment

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

270/- is bad as the entire transactions on the basis of the bank statements have been explained during the course of remand, before the learned Tribunal and also before the Hon’ble High Court, however the same was not taken judicial note of. e) Because the Hon’ble High Court ought to have considered the fact that for the assessment

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

270/- is bad as the entire transactions on the basis of the bank statements have been explained during the course of remand, before the learned Tribunal and also before the Hon’ble High Court, however the same was not taken judicial note of. e) Because the Hon’ble High Court ought to have considered the fact that for the assessment

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

270/- is bad as the entire transactions on the basis of the bank statements have been explained during the course of remand, before the learned Tribunal and also before the Hon’ble High Court, however the same was not taken judicial note of. e) Because the Hon’ble High Court ought to have considered the fact that for the assessment

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

270/- is bad as the entire transactions on the basis of the bank statements have been explained during the course of remand, before the learned Tribunal and also before the Hon’ble High Court, however the same was not taken judicial note of. e) Because the Hon’ble High Court ought to have considered the fact that for the assessment

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

270/- is bad as the entire transactions on the basis of the bank statements have been explained during the course of remand, before the learned Tribunal and also before the Hon’ble High Court, however the same was not taken judicial note of. e) Because the Hon’ble High Court ought to have considered the fact that for the assessment

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

270/- Addition (as per para 5.3] Rs. 3,16,070/- Addition as per order u/s. 143 (3) dt. 13.7.2011 Rs. 1,50,000/- Total Income Assessed Rs.35,59,340/- Deemed income u/s. 115JB Rs.28,73,031/- AY 2010-11 Table 1 Sl. No. Products Qty. Produced Production Sale Value Sale Quantity Average Selling in yield % Rate per tonne 1. Maida

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

270/- Addition (as per para 5.3] Rs. 3,16,070/- Addition as per order u/s. 143 (3) dt. 13.7.2011 Rs. 1,50,000/- Total Income Assessed Rs.35,59,340/- Deemed income u/s. 115JB Rs.28,73,031/- AY 2010-11 Table 1 Sl. No. Products Qty. Produced Production Sale Value Sale Quantity Average Selling in yield % Rate per tonne 1. Maida

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 15/COCH/2023[2015-16]Status: DisposedITAT Cochin22 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 18/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 17/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 16/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 14/COCH/2023[2015-16]Status: DisposedITAT Cochin22 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 5/COCH/2023[2012-13]Status: DisposedITAT Cochin22 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 10/COCH/2023[2014-15]Status: DisposedITAT Cochin22 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 6/COCH/2023[2012-13]Status: DisposedITAT Cochin22 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This