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.

2 results for “penalty u/s 271”+ Section 45(5)clear

Sorted by relevance

Delhi479Mumbai475Jaipur143Ahmedabad140Raipur118Bangalore116Hyderabad104Chennai73Indore73Pune61Kolkata57Chandigarh49Rajkot44Allahabad43Amritsar29Surat28Visakhapatnam26Nagpur20Patna18Guwahati16Cuttack14Lucknow13Jodhpur10Jabalpur7Cochin7Ranchi3Dehradun2Agra1Varanasi1

Key Topics

Section 271(1)(c)5Section 143(3)3Penalty2Addition to Income2

BEER SINGH BISHT,PAURI vs. THE INCOME TAX OFFICER, WARD-1(4)(3), KOTHDWAR

In the result, appeal of the assessee is allowed

ITA 42/DDN/2021[2014-15]Status: DisposedITAT Dehradun23 Jun 2023AY 2014-15
Section 143(3)Section 147Section 148Section 271(1)Section 271(1)(c)Section 274

u/s 271(1)(c ) of the Income Tax Act, 1961 [hereinafter referred to as the ‘Act’] in the facts and circumstances of the instant case. AY: 2014-15 3. We have heard the rival submissions and perused the materials available on record. The assessee is a retired teacher from Education Department of Uttarakhand. Based on the AIR information, the case

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

ITA 69/DDN/2024[2020-21]Status: DisposedITAT Dehradun24 Dec 2025AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80

45 of the CERC Regulations 2014-19\nprovides for late payment surcharge as under -\n45. Late Payment Surcharge In case the payment of any bill for charges\npayable under these regulations is delayed by a beneficiary of long term\ntransmission customer/DICs as the case may be, beyond a period of 60 days\nfrom the date of billing, a late payment