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.

25 results for “penalty u/s 271”+ Unexplained Cash Creditclear

Sorted by relevance

Mumbai348Delhi317Ahmedabad173Jaipur127Hyderabad95Indore70Kolkata69Surat68Rajkot60Chennai56Pune47Bangalore41Chandigarh35Allahabad29Amritsar28Raipur27Nagpur26Cochin25Agra16Lucknow14Jodhpur9Jabalpur8Patna8Guwahati7Visakhapatnam7Varanasi3Dehradun2Cuttack2Panaji1

Key Topics

Cash Deposit25Addition to Income21Section 80P20Section 118Section 143(3)18Demonetization18Reassessment18Comparables/TP18Section 148

THE KATTOOR SERVICE COOPERATIVE BANK LIMITED,THRISSUR vs. INCOME TAX OFFICER, WARD 2(1), THRISSUR, THRISSUR

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

ITA 560/COCH/2025[2015-16]Status: DisposedITAT Cochin26 Aug 2025AY 2015-16
For Appellant: \nShri Amaljith P.J., CAFor Respondent: \nShri Sanjit Kumar Das, CIT-DR
Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69ASection 80P

unexplained money of the appellant vide order\ndated 25.03.2022 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act.\n5.\nBeing aggrieved, an appeal was filed before the CIT(A)\ncontending that the appellant is eligible for deduction u/s. 80P of the\nAct and the cash deposit s were made out of the money received. All\ncash deposits are duly

Showing 1–20 of 25 · Page 1 of 2

14
Section 69A9
Section 142(1)7
Section 271(1)(c)7

THE KATTOOR SERVICE COOPERATIVE BANK LIMITED,THRISSUR vs. INCOME TAX OFFICER, WARD 2(1), THRISSUR, THRISSUR

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

ITA 559/COCH/2025[2014-15]Status: DisposedITAT Cochin26 Aug 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Amaljith P.J., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69ASection 80P

unexplained money of the appellant vide order dated 25.03.2022 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act. 5. Being aggrieved, an appeal was filed before the CIT(A) contending that the appellant is eligible for deduction u/s. 80P of the Act and the cash deposit s were made out of the money received. All cash deposits are duly

THE KATTOOR SERVICE COOPERATIVE BANK LIMITED,THRISSUR vs. INCOME TAX OFFICER, WARD 2(1), THRISSUR, THRISSUR

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

ITA 561/COCH/2025[2016-17]Status: DisposedITAT Cochin26 Aug 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Amaljith P.J., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69ASection 80P

unexplained money of the appellant vide order dated 25.03.2022 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act. 5. Being aggrieved, an appeal was filed before the CIT(A) contending that the appellant is eligible for deduction u/s. 80P of the Act and the cash deposit s were made out of the money received. All cash deposits are duly

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)

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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)

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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

Appeals are allowed for statistical purposes in above terms

ITA 9/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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

Appeals are allowed for statistical purposes in above terms

ITA 7/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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)

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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

Appeals are allowed for statistical purposes in above terms

ITA 2/COCH/2023[2011-12]Status: DisposedITAT Cochin22 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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)

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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)

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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)

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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

Appeals are allowed for statistical purposes in above terms

ITA 4/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)

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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

Appeals are allowed for statistical purposes in above terms

ITA 3/COCH/2023[2011-12]Status: DisposedITAT Cochin22 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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)

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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

Appeals are allowed for statistical purposes in above terms

ITA 8/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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

Appeals are allowed for statistical purposes in above terms

ITA 1/COCH/2023[2011-12]Status: DisposedITAT Cochin22 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

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

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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)

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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

Appeals are allowed for statistical purposes in above terms

ITA 11/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)

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited

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

Appeals are allowed for statistical purposes in above terms

ITA 12/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)

credit to assessee’s sales in LPG dealership business but also they have not taken into account the latter’s sales qua the estimation of profit @2.4%. The assessee has also failed to reconcile all of his business sales vis-a-vis the impughed cash deposits to the satisfaction of the lower authorities. Our attention is further invited