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.

9 results for “penalty u/s 271”+ Unexplained Moneyclear

Sorted by relevance

Mumbai334Delhi271Ahmedabad141Jaipur140Hyderabad124Chennai97Indore85Pune63Kolkata54Rajkot52Bangalore49Surat43Chandigarh37Nagpur31Allahabad29Raipur18Agra16Lucknow16Patna12Visakhapatnam10Cuttack9Guwahati9Cochin9Jabalpur8Jodhpur7Amritsar6Dehradun1Panaji1

Key Topics

Section 14824Section 15116Section 271(1)(c)14Section 271(1)(b)9Penalty9Section 69A8Section 269S8Unexplained Money7Addition to Income7

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 Cuttack18 Sept 2024AY 2009-10
Section 132Section 269SSection 271D

unexplained cash or unaccounted deposit. This section is definitely not intended to penalize genuine transactions where no tax evasion is involved. It is well-settled that the headings prefixed to sections or set of sections in some modern statutes are regarded as preambles" to these sections. This view was approved by Farewel L.J. in Fletcher vs. Birkenhead Corporation

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 Cuttack
Section 1545
Section 1474
Short Term Capital Gains4
18 Sept 2024
AY 2012-13
Section 132Section 269SSection 271D

unexplained cash or unaccounted deposit. This section is definitely not intended to penalize genuine transactions where no tax evasion is involved. It is well-settled that the headings prefixed to sections or set of sections in some modern statutes are regarded as preambles" to these sections. This view was approved by Farewel L.J. in Fletcher vs. Birkenhead Corporation

PRAFULLA KUMAR ROUTRAY,BHUBANESWAR vs. ACIT, INTERNATIONAL TAXATION, BHUBANESWAR, BHUBANESWAR

In the result, the appeal filed by the assessee is dismissed

ITA 175/CTK/2025[2017-18]Status: DisposedITAT Cuttack25 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 154Section 250Section 271(1)(b)Section 272A(1)(d)Section 54Section 69A

unexplained money under Section 69A as made by the learned Assessing Officer is not correct on the facts and in the circumstances of the case. 4. For that disallowance of cost of acquisition of the property at Rs. 1,57,53,865/-and claim of deduction of Rs.82,46,135/- u/s.54 totalling to Rs.2,40,00,000/-and addition

MONALISA PRADHAN,BHUBANESWAR vs. ITO WARD-3(1), BHUBANESWAR

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 183/CTK/2025[2016-17]Status: DisposedITAT Cuttack23 Jul 2025AY 2016-17

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Niranjan panda, ARFor Respondent: Shri Nishanth Rao B, DR
Section 154Section 271(1)(c)Section 69A

unexplained money of the assessee under section 69A of the Act. It was a submission that the Learned CIT (A) had also confirmed the same. It was the further submission that in application u/s 154 of the Act filed by the assessee, the AO instead of verifying the details questioned the assessee as to why the assessee did not provide

MONALISA PRADHAN,BHUBANESWAR vs. ITO WARD-3(1), BHUBANESWAR

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 184/CTK/2025[2016-17]Status: DisposedITAT Cuttack23 Jul 2025AY 2016-17

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Niranjan panda, ARFor Respondent: Shri Nishanth Rao B, DR
Section 154Section 271(1)(c)Section 69A

unexplained money of the assessee under section 69A of the Act. It was a submission that the Learned CIT (A) had also confirmed the same. It was the further submission that in application u/s 154 of the Act filed by the assessee, the AO instead of verifying the details questioned the assessee as to why the assessee did not provide

SAI SIMRAN INFRATECH PRIVATE LIMITED,BHUBANESWAR,ODISHA vs. INCOME TAX OFFICER,WARD-1(1), BHUBANESWAR

In the result, all the four appeals of the assessee are allowed

ITA 90/CTK/2024[2015-16]Status: HeardITAT Cuttack04 Jun 2024AY 2015-16
For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 147Section 148Section 151Section 271(1)(b)Section 271(1)(c)Section 69A

unexplained money u/s 69A of the Act as these cash deposits are from the earlier withdrawals and therefore the additions on 11,50,000 is liable to be deleted. 5. That, the appellant craves to alter, amend, modify or add any other ground that may be considered necessary in the course of appeal proceeding. 3. In grounds of appeal

SAI SIMRAN INFRATECH PRIVATE LIMITED,BHUBANESWAR vs. INCOME TAX OFFICER,WARD-1(1), BHUBANESWAR,ODISHA

In the result, all the four appeals of the assessee are allowed

ITA 86/CTK/2024[2015-16]Status: HeardITAT Cuttack04 Jun 2024AY 2015-16
For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 147Section 148Section 151Section 271(1)(b)Section 271(1)(c)Section 69A

unexplained money u/s 69A of the Act as these cash deposits are from the earlier withdrawals and therefore the additions on 11,50,000 is liable to be deleted. 5. That, the appellant craves to alter, amend, modify or add any other ground that may be considered necessary in the course of appeal proceeding. 3. In grounds of appeal

SAI SIMRAN INFRATECH PRIVATE LIMITED,BHUBANESWAR vs. INCOME TAX OFFICER,NFAC,DELHI, NFAC DELHI

In the result, all the four appeals of the assessee are allowed

ITA 87/CTK/2024[2015-16]Status: HeardITAT Cuttack04 Jun 2024AY 2015-16
For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 147Section 148Section 151Section 271(1)(b)Section 271(1)(c)Section 69A

unexplained money u/s 69A of the Act as these cash deposits are from the earlier withdrawals and therefore the additions on 11,50,000 is liable to be deleted. 5. That, the appellant craves to alter, amend, modify or add any other ground that may be considered necessary in the course of appeal proceeding. 3. In grounds of appeal

SAI SIMRAN INFRATECH PRIVATE LIMITED,BHUBANESWAR,ODISHA vs. INCOME TAX OFFICER,WARD-1(1), BHUBANESWAR

In the result, all the four appeals of the assessee are allowed

ITA 91/CTK/2024[2015-16]Status: HeardITAT Cuttack04 Jun 2024AY 2015-16
For Appellant: Shri S.K.Agrawalla, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 147Section 148Section 151Section 271(1)(b)Section 271(1)(c)Section 69A

unexplained money u/s 69A of the Act as these cash deposits are from the earlier withdrawals and therefore the additions on 11,50,000 is liable to be deleted. 5. That, the appellant craves to alter, amend, modify or add any other ground that may be considered necessary in the course of appeal proceeding. 3. In grounds of appeal