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4 results for “penalty u/s 271”+ Section 69Cclear

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Key Topics

Section 153D12Section 69C4Section 684Section 270A4Addition to Income4Section 1323Section 153A3Section 2633Search & Seizure3Section 271A

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
2
Section 68
Section 69

u/s 270A was under a wrong section. The order of the AO was erroneous and prejudicial to the interest of revenue. Hence the order of the AO is set aside to the extent of non-initiation of penalty proceedings under the correct section. The AO is directed to pass fresh order accordingly.” Being aggrieved, the assessee is in appeal before

K.K.RADHAKRISHNAN,KANNUR vs. DCIT, KOZHIKKODE

ITA 520/COCH/2023[2012-13]Status: DisposedITAT Cochin04 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

69C of the Act and Rs. 1,40,000/- on account of assessee's personal expenditure. 6. Being aggrieved by the above assessment order, the assessee filed an appeal before the CIT(A). It was contended before the CIT(A) that the assessment order passed by the AO is invalid as the JCIT had granted a mechanical approval u/sec. 153D

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

ITA 518/COCH/2023[2009-10]Status: DisposedITAT Cochin04 Aug 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Respondent byFor Respondent: Shri Arun Raj S, Advocate
Section 132Section 153ASection 153DSection 69C

69C of the Act and Rs. 1,40,000/- on account of assessee's personal expenditure. 6. Being aggrieved by the above assessment order, the assessee filed an appeal before the CIT(A). It was contended before the CIT(A) that the assessment order passed by the AO is invalid as the JCIT had granted a mechanical approval u/sec. 153D

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

ITA 517/COCH/2023[2007-08]Status: DisposedITAT Cochin04 Aug 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

69C of the Act and Rs. 1,40,000/- on account of assessee's personal expenditure. 6. Being aggrieved by the above assessment order, the assessee filed an appeal before the CIT(A). It was contended before the CIT(A) that the assessment order passed by the AO is invalid as the JCIT had granted a mechanical approval u/sec. 153D