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10 results for “penalty u/s 271”+ Section 269clear

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Key Topics

Section 271D11Section 269S10Penalty10Addition to Income8Section 271(1)(c)6Section 1476Section 269T4Section 2713Section 132

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

ITA 206/CTK/2022[2012-13]Status: DisposedITAT Cuttack18 Sept 2024AY 2012-13
Section 132Section 269SSection 271D

269 of the Income Tax Act and explanation (iii) to the said section is as under: "Any loan or deposit of money which is repayable after notice or repayable after a period and case of a person other than the company includes loan or deposit of any nature The loose cash payment vouchers seized from the premises of RKDCPL

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

ITA 205/CTK/2022[2009-10]Status: DisposedITAT Cuttack
2
Search & Seizure2
18 Sept 2024
AY 2009-10
Section 132Section 269SSection 271D

269 of the Income Tax Act and explanation (iii) to the said section is as under: "Any loan or deposit of money which is repayable after notice or repayable after a period and case of a person other than the company includes loan or deposit of any nature The loose cash payment vouchers seized from the premises of RKDCPL

M/S. SHREE SAI ENTERPRISES,BHUBANESWAR vs. ADDL. CIT, RANGE-4, BHUBANESWAR

In the result, appeal of the assessee is allowed

ITA 290/CTK/2018[2014-15]Status: DisposedITAT Cuttack23 Aug 2019AY 2014-15

Bench: Shri Chandra Mohan Gargassessment Year: 2014-2015

For Appellant: Shri N.R.BiswalFor Respondent: Shri Subhendu Dutta, DR
Section 156Section 269SSection 271D

u/s. 143(2) & 142(1) of the Act were issued to the assessee. In response to the same, Id. AR appeared and case of the assessee was discussed. Thereafter the AO completed the assessment making various additions. The Assessing Officer noticed that the assessee has accepted cash loan amounting to Rs.9,74,499/- from various person in violation of provisions

M/S. BHAGABATI AGENCY,JAGATSINGHPUR vs. JCIT, RANGE-1, CUTTACK

In the result, appeal is allowed for statistical purposes

ITA 372/CTK/2017[2006-07]Status: DisposedITAT Cuttack08 May 2018AY 2006-07

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2006-07

For Appellant: Shri P.K.Jena, ARFor Respondent: Shri D.K.Pradhan, DR
Section 269Section 269TSection 271

U/s. 271 E of the Income Tax Act. 5. That in the present appeal the following pure questions of law arises for consideration: i) Whether repayment of any loan or deposit of Rs.20,000.00 or more through set-off by journal entries violate Section 269T of the IT Act, 1961 if the same is a bonafide transaction

DCIT, CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

ITA 272/CTK/2020[2010-11]Status: DisposedITAT Cuttack02 May 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.C.BhadraFor Respondent: N o n e
Section 147Section 271(1)(c)

269, 271 & 273/CTK/2020 Assessment Year Assessment Years : 2008-09 to 2010 09 to 2010-2011 Deputy Commissioner of Income Deputy Commissioner of Income Vs. M/s. Tarini Minerals Pvt Ltd., A M/s. Tarini Minerals Pvt Ltd., A- Tax, Central Circle, Sambalpur Tax, Central Circle, Sambalpur 6, 6, Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela PAN/GIR No. No.AAACT

DCIT, CENTRAL CIRCLE,SAMBALPUR, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

ITA 268/CTK/2020[2008-09]Status: DisposedITAT Cuttack02 May 2022AY 2008-09

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.C.BhadraFor Respondent: N o n e
Section 147Section 271(1)(c)

269, 271 & 273/CTK/2020 Assessment Year Assessment Years : 2008-09 to 2010 09 to 2010-2011 Deputy Commissioner of Income Deputy Commissioner of Income Vs. M/s. Tarini Minerals Pvt Ltd., A M/s. Tarini Minerals Pvt Ltd., A- Tax, Central Circle, Sambalpur Tax, Central Circle, Sambalpur 6, 6, Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela PAN/GIR No. No.AAACT

DCIT, CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LTD., ROURKELA

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

ITA 273/CTK/2020[2010-11]Status: DisposedITAT Cuttack02 May 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.C.BhadraFor Respondent: N o n e
Section 147Section 271(1)(c)

269, 271 & 273/CTK/2020 Assessment Year Assessment Years : 2008-09 to 2010 09 to 2010-2011 Deputy Commissioner of Income Deputy Commissioner of Income Vs. M/s. Tarini Minerals Pvt Ltd., A M/s. Tarini Minerals Pvt Ltd., A- Tax, Central Circle, Sambalpur Tax, Central Circle, Sambalpur 6, 6, Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela PAN/GIR No. No.AAACT

DCIT,CENTRAL CIRCLE,, SAMBALPUR vs. M/S. MAA TARINI MINERALS PVT.LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

ITA 269/CTK/2020[2008-09]Status: DisposedITAT Cuttack02 May 2022AY 2008-09

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.C.BhadraFor Respondent: N o n e
Section 147Section 271(1)(c)

269, 271 & 273/CTK/2020 Assessment Year Assessment Years : 2008-09 to 2010 09 to 2010-2011 Deputy Commissioner of Income Deputy Commissioner of Income Vs. M/s. Tarini Minerals Pvt Ltd., A M/s. Tarini Minerals Pvt Ltd., A- Tax, Central Circle, Sambalpur Tax, Central Circle, Sambalpur 6, 6, Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela PAN/GIR No. No.AAACT

DCIT,CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

ITA 271/CTK/2020[2009-10]Status: DisposedITAT Cuttack02 May 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.C.BhadraFor Respondent: N o n e
Section 147Section 271(1)(c)

269, 271 & 273/CTK/2020 Assessment Year Assessment Years : 2008-09 to 2010 09 to 2010-2011 Deputy Commissioner of Income Deputy Commissioner of Income Vs. M/s. Tarini Minerals Pvt Ltd., A M/s. Tarini Minerals Pvt Ltd., A- Tax, Central Circle, Sambalpur Tax, Central Circle, Sambalpur 6, 6, Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela PAN/GIR No. No.AAACT

DCIT,CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

ITA 270/CTK/2020[2009-10]Status: DisposedITAT Cuttack02 May 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

For Appellant: Shri S.C.BhadraFor Respondent: N o n e
Section 147Section 271(1)(c)

269, 271 & 273/CTK/2020 Assessment Year Assessment Years : 2008-09 to 2010 09 to 2010-2011 Deputy Commissioner of Income Deputy Commissioner of Income Vs. M/s. Tarini Minerals Pvt Ltd., A M/s. Tarini Minerals Pvt Ltd., A- Tax, Central Circle, Sambalpur Tax, Central Circle, Sambalpur 6, 6, Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela PAN/GIR No. No.AAACT