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39 results for “penalty u/s 271”+ Section 28clear

Sorted by relevance

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Key Topics

Section 271(1)(c)40Section 201(1)40Section 271C34Penalty27Section 20120Section 139(1)18Section 14818Addition to Income16TDS12

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

28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made in the bank, this Tribunal is of the considered opinion that Rs 2,91,600 which was withdrawn from bank cannot be treated as income of the assessee. In other words, the amount

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

28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made in the bank, this Tribunal is of the considered opinion that Rs 2,91,600 which was withdrawn from bank cannot be treated as income of the assessee. In other words, the amount

Showing 1–20 of 39 · Page 1 of 2

Section 194J10
Section 27110
Unexplained Investment9

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

28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made in the bank, this Tribunal is of the considered opinion that Rs 2,91,600 which was withdrawn from bank cannot be treated as income of the assessee. In other words, the amount

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

28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made in the bank, this Tribunal is of the considered opinion that Rs 2,91,600 which was withdrawn from bank cannot be treated as income of the assessee. In other words, the amount

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

28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made in the bank, this Tribunal is of the considered opinion that Rs 2,91,600 which was withdrawn from bank cannot be treated as income of the assessee. In other words, the amount

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

28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made in the bank, this Tribunal is of the considered opinion that Rs 2,91,600 which was withdrawn from bank cannot be treated as income of the assessee. In other words, the amount

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

28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made in the bank, this Tribunal is of the considered opinion that Rs 2,91,600 which was withdrawn from bank cannot be treated as income of the assessee. In other words, the amount

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

28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made in the bank, this Tribunal is of the considered opinion that Rs 2,91,600 which was withdrawn from bank cannot be treated as income of the assessee. In other words, the amount

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

28. The assessee has withdrawn an amount of Rs.2,91,600 from the bank. Since the amount was withdrawn from bank out of the deposit made in the bank, this Tribunal is of the considered opinion that Rs 2,91,600 which was withdrawn from bank cannot be treated as income of the assessee. In other words, the amount

MR. RANJITH THAZHE KUNHAMBATH,ERNAKULAM vs. ITO, WARD 3(3), NON CORPORATE RANGE 2, KOCHI

In the result, the appeal is allowed in favour of the assessee and the stay petition is dismissed as infructuous

ITA 1000/COCH/2022[2011-12]Status: DisposedITAT Cochin08 Mar 2023AY 2011-12

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri. Paulson, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 271Section 271(1)(c)Section 274

28,50,939/- and demanded tax Rs. 8,97,240/- including interest. The AO while concluding the assessment brought to tax Rs. 25,935/- which the assessee had received as retirement benefit and also capital gain Rs. 27,710/- on sale of 1900 shares of Indian Company was not declared in the return of income. The assessee filed a rectification

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

28-11-2023 submitted to the CIT(Appeals), NFAC. In the above referred case, the hon'ble ITAT Visakhapatnam Bench held that "We have heard both the parties and perused the material placed on record. In the instant case, the assessee has repaid the loans borrowed from E.Rajeev and E.V. Sudhakar by way of self cheque withdrawal

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

28-11-2023 submitted to the CIT(Appeals), NFAC. In the above referred case, the hon'ble ITAT Visakhapatnam Bench held that "We have heard both the parties and perused the material placed on record. In the instant case, the assessee has repaid the loans borrowed from E.Rajeev and E.V. Sudhakar by way of self cheque withdrawal

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. DCIT, PATHANAMTHITTA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 187/COCH/2019[2001-02]Status: DisposedITAT Cochin14 Feb 2020AY 2001-02

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

Section 271 (1) (c) was passed on 24.03.2010 and despite extreme difficulties the Company had filed an appeal before the Commissioner of Income-Tax, without any delay. However due to our inability to appoint a proper counsel, because of the dire financial condition, no representations could be made before the Learned CIT(A), when the matter was posted for hearing

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. THE ACIT, CIR-1, THIRUVALLA, THIRUVALLA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 190/COCH/2019[2004-05]Status: DisposedITAT Cochin14 Feb 2020AY 2004-05

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

Section 271 (1) (c) was passed on 24.03.2010 and despite extreme difficulties the Company had filed an appeal before the Commissioner of Income-Tax, without any delay. However due to our inability to appoint a proper counsel, because of the dire financial condition, no representations could be made before the Learned CIT(A), when the matter was posted for hearing

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. THE ACIT CIR-1, THIRUVALLA , THIRUVALLA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 189/COCH/2019[2003-04]Status: DisposedITAT Cochin14 Feb 2020AY 2003-04

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

Section 271 (1) (c) was passed on 24.03.2010 and despite extreme difficulties the Company had filed an appeal before the Commissioner of Income-Tax, without any delay. However due to our inability to appoint a proper counsel, because of the dire financial condition, no representations could be made before the Learned CIT(A), when the matter was posted for hearing

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. DCIT, PATHANAMTHITTA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 186/COCH/2019[2000-01]Status: DisposedITAT Cochin14 Feb 2020AY 2000-01

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

Section 271 (1) (c) was passed on 24.03.2010 and despite extreme difficulties the Company had filed an appeal before the Commissioner of Income-Tax, without any delay. However due to our inability to appoint a proper counsel, because of the dire financial condition, no representations could be made before the Learned CIT(A), when the matter was posted for hearing

M/S UNITED TROPICAN VENEERS PVT. LTD.,PATHANAMTHITTA vs. DCIT, PATHANAMTHITTA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 188/COCH/2019[2002-03]Status: DisposedITAT Cochin14 Feb 2020AY 2002-03

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

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Sri.Mritinjuya Sharma, Sr.DR
Section 271Section 271(1)(c)

Section 271 (1) (c) was passed on 24.03.2010 and despite extreme difficulties the Company had filed an appeal before the Commissioner of Income-Tax, without any delay. However due to our inability to appoint a proper counsel, because of the dire financial condition, no representations could be made before the Learned CIT(A), when the matter was posted for hearing

VALSAN CHIYYABATH,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

ITA 28/COCH/2025[2013-14]Status: DisposedITAT Cochin29 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 147Section 148Section 271(1)Section 271(1)(c)Section 273

28, Gandhi Nagar, Behind Metropolitan Hospital, Thrissur 680007 [PAN: AACPN3842K] vs. DCIT, Circle - 1(1) & TPS, Thrissur .......... Respondent Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 26.05.2025 Date of Pronouncement: 30.05.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders

VALSAN CHIYYABATH NARAYANAN,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

ITA 80/COCH/2025[2014-15]Status: DisposedITAT Cochin29 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 147Section 148Section 271(1)Section 271(1)(c)Section 273

28, Gandhi Nagar, Behind Metropolitan Hospital, Thrissur 680007 [PAN: AACPN3842K] vs. DCIT, Circle - 1(1) & TPS, Thrissur .......... Respondent Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 26.05.2025 Date of Pronouncement: 30.05.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders

VALSAN CHIYYABATH NARAYANAN,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

ITA 81/COCH/2025[2015-16]Status: DisposedITAT Cochin29 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 147Section 148Section 271(1)Section 271(1)(c)Section 273

28, Gandhi Nagar, Behind Metropolitan Hospital, Thrissur 680007 [PAN: AACPN3842K] vs. DCIT, Circle - 1(1) & TPS, Thrissur .......... Respondent Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 26.05.2025 Date of Pronouncement: 30.05.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders