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13 results for “penalty u/s 271”+ Section 44clear

Sorted by relevance

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Key Topics

Section 44B20Section 916Addition to Income9Section 80I8Section 2637Section 271(1)(c)6Section 270A4Section 50C4Section 143(3)

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

271 (l)(c) of the Act 11. The Ld AO has erred on facts and in law in holding that the assessee is required to comply with the provisions of section 44AB of the Act by furnishing the audited accounts by the specified date and initiating penalty proceeding under section 27IB of the Act.” 52. Ground number

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

3
Penalty3
Disallowance3
Transfer Pricing2

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

271 (l)(c) of the Act 11. The Ld AO has erred on facts and in law in holding that the assessee is required to comply with the provisions of section 44AB of the Act by furnishing the audited accounts by the specified date and initiating penalty proceeding under section 27IB of the Act.” 52. Ground number

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

271 (l)(c) of the Act 11. The Ld AO has erred on facts and in law in holding that the assessee is required to comply with the provisions of section 44AB of the Act by furnishing the audited accounts by the specified date and initiating penalty proceeding under section 27IB of the Act.” 52. Ground number

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

271 (l)(c) of the Act 11. The Ld AO has erred on facts and in law in holding that the assessee is required to comply with the provisions of section 44AB of the Act by furnishing the audited accounts by the specified date and initiating penalty proceeding under section 27IB of the Act.” 52. Ground number

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

271 (l)(c) of the Act 11. The Ld AO has erred on facts and in law in holding that the assessee is required to comply with the provisions of section 44AB of the Act by furnishing the audited accounts by the specified date and initiating penalty proceeding under section 27IB of the Act.” 52. Ground number

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

271 (l)(c) of the Act 11. The Ld AO has erred on facts and in law in holding that the assessee is required to comply with the provisions of section 44AB of the Act by furnishing the audited accounts by the specified date and initiating penalty proceeding under section 27IB of the Act.” 52. Ground number

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

271 (l)(c) of the Act 11. The Ld AO has erred on facts and in law in holding that the assessee is required to comply with the provisions of section 44AB of the Act by furnishing the audited accounts by the specified date and initiating penalty proceeding under section 27IB of the Act.” 52. Ground number

SHRI PRITPAL SINGH,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-2, DEHRADUN

In the result, the appeal of the Assessee is allowed

ITA 189/DDN/2019[2014-2015]Status: DisposedITAT Dehradun15 Sept 2023AY 2014-2015

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Shri Pritpal Singh, Vs. Acit, 71, Guru Road, Circle-2, Dehradun Dehradun (Appellant) (Respondent) Pan: Ahkps3632F Assessee By : Shri Savyasachi Kumar Sahai, Adv Revenue By: Shri Amar Singh Rana, Sr. Dr Date Of Hearing 22/08/2023 Date Of Pronouncement 15/09/2023

For Appellant: Shri Savyasachi Kumar Sahai, AdvFor Respondent: Shri Amar Singh Rana, Sr. DR
Section 271(1)(c)Section 50CSection 56(2)(vii)

44,523/-. The ld AO observed that since the original return was filed electronically, the revised return should also be filed electronically within the time permitted u/s 139(5) of the Act. The time limit u/s 139(5) of the Act expired on 31.03.2016, hence, the AO treated the manual revised return filed on 29.11.2016 as non est. Later

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 184/DDN/2025[2020-21]Status: DisposedITAT Dehradun18 Feb 2026AY 2020-21

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 270ASection 270A(9)(a)Section 9

44,310/- being 200% of the tax sought to be evaded which penalty stood confirmed by Ld. CIT(A). 4. Aggrieved by the said order, the assessee is in appeal before the Tribunal. 5. Heard both the parties and perused the material available on record. From the perusal of the penalty order, it is observed that the AO while imposing

SCHLUMBERGER ASIA SERVICES LTD.,GURGAON vs. DDIT, DEHRADUN

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 6437/DEL/2014[2011-12]Status: DisposedITAT Dehradun05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri C.N. Prasad[Assessment Year: 2011-12] Schlumberger Asia Services Deputy Director Of Income Tax Limited, (International Taxation), 14Th Floor, Tower C, Building Dehradun No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan-Aadcs1107J Assessee Revenue [Assessment Year: 2011-12] Deputy Director Of Income Tax Schlumberger Asia Services (International Taxation), Limited, Dehradun 14Th Floor, Tower C, Building No.1, Dlf City, Phase Ii, Gurgaon-122002 Pan- Aadcs1107J Revenue Assessee Assessee By Sh. Salil Kapoor, Adv. Ms. Ananya Kappor & Ms. Soumya Singh, Adv. Revenue By Sh. T.S.Mapwal, Sr.Dr

Section 143(3)Section 44BSection 44DSection 9

271(l)(c) of the Act. These grounds are dismissed on the ground that mere initiation of penalty is not an appellable matter. 12. In the result, this appeal is partly allowed.” 5. Aggrieved with such part relief, the assessee as well as the Revenue are in appeal before the Tribunal by raising the following grounds:- Revenue’s Appeal

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN, UTTARAKHAND

In the result, both the appeals of the assessee are allowed

ITA 13/DDN/2022[2015-16]Status: DisposedITAT Dehradun27 Dec 2022AY 2015-16

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mayak Kumar, JCIT, DR
Section 143(3)Section 144C(5)

u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961. The issues for both the appeals are similar in nature. 2. The assessee raised the following grounds of appeal in ITA No. 13/DDN/2022 for Assessment Year 2015-16: “The Appellant objects to the order dated 18 February 2022 passed by the Deputy Commissioner of Income Tax (International Taxation

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN

In the result, both the appeals of the assessee are allowed

ITA 47/DDN/2022[2018-19]Status: DisposedITAT Dehradun27 Dec 2022AY 2018-19

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mayak Kumar, JCIT, DR
Section 143(3)Section 144C(5)

u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961. The issues for both the appeals are similar in nature. 2. The assessee raised the following grounds of appeal in ITA No. 13/DDN/2022 for Assessment Year 2015-16: “The Appellant objects to the order dated 18 February 2022 passed by the Deputy Commissioner of Income Tax (International Taxation

M/S. SARASWATI DYNAMICS PVT. LTD.,ROORKEE vs. ACIT, HARIDWAR

In the result, the appeal filed by the assesee is partly allowed for statistical purpose

ITA 2979/DEL/2017[2009-10]Status: DisposedITAT Dehradun31 Mar 2022AY 2009-10

Bench: Sh. R. K Panda & Sh. Anubhav Sharmaassessment Year: 2009-10 M/S. Saraswati Dynamics Acit Circle Pvt. Ltd. Vs Haridwar C-7, Industrial Estate, Roorkee Pan No.Aaecs6262M (Appellant) (Respondent)

Section 271Section 80Section 80I

section 80IC(2) of the IT Act. Therefore, deduction u/s 80IC of the IT Act is not allowable on this income. 4. However, he noted that some expenses are incurred in connection with earning income from AMC and repair charges and Job work. He asked the assessee to furnish the details of expenses incurred in connection with AMC and repair