BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

8 results for “penalty u/s 271”+ Set Off of Lossesclear

Sorted by relevance

Mumbai1,556Delhi1,555Ahmedabad426Jaipur304Bangalore291Kolkata232Pune202Chennai171Hyderabad155Raipur131Chandigarh117Indore115Surat96Amritsar67Rajkot58Nagpur56Visakhapatnam45Calcutta37Karnataka29Cuttack28Guwahati27Lucknow26Cochin26Ranchi18Jabalpur16Agra13Patna13Panaji12Varanasi9Dehradun8SC6Allahabad6Telangana4Jodhpur4Rajasthan2

Key Topics

Section 143(3)7Section 44B6Disallowance6Addition to Income4Section 1443Section 144C(5)3Section 44D3Transfer Pricing3Comparables/TP

DCIT, CENTRAL CIRCLE, DEHRADUN vs. SWARNGANGA CONSTRUCTION P.LTD, BHILWARA

In the result, both the appeals of the revenue are allowed for statistical purposes

ITA 186/DDN/2019[2012-13]Status: DisposedITAT Dehradun14 Dec 2021AY 2012-13

Bench: Shri R.K. Panda & Shri V.P. Rao

For Appellant: Sh. N.S. Jangpangi, CIT/DRFor Respondent: Sh. Kapil Goel, Advocate
Section 144Section 153CSection 249(3)Section 250(4)Section 271(1)(c)

penalty u/s 271(1)(c) of IT Act 1961.” 8. The Assessing Officer has computed the total income of the assessee at Rs.3,38,95,000/- which was challenged by the assessee before the CIT(A) by filing a belated appeal. Before the CIT(A), assessee has also filed additional evidence to explain the source of various transaction of investment/purchase

3
TP Method3
Section 692
Section 271(1)(c)2

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

M/S KUMAON MANDAL VIKASH NIGAM LIMITED,NAINITAL vs. ACIT, NAINITAL

In the result, both appeals of the assessee are allowed

ITA 61/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Feb 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)

Penalty proceedings u/s 271(1)(c) initiated separately for furnishing of inaccurate particulars of income.” 4.2 In appeals, the Ld. CIT(A) upheld the disallowance of Rs.1,12,80,692/- made in both years, which was challenged by the appellant assessee. 5. Before us, the Ld. Counsel; at outset, submitted that the interest shown as payable in the Profit & Loss

M/S KUMAON MANDAL VIKASH NIGAM LIMIED.,NAINITAL vs. ACIT, CIRCLE-3, NAINITAL

In the result, both appeals of the assessee are allowed

ITA 57/DDN/2023[2017-18]Status: DisposedITAT Dehradun27 Feb 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)

Penalty proceedings u/s 271(1)(c) initiated separately for furnishing of inaccurate particulars of income.” 4.2 In appeals, the Ld. CIT(A) upheld the disallowance of Rs.1,12,80,692/- made in both years, which was challenged by the appellant assessee. 5. Before us, the Ld. Counsel; at outset, submitted that the interest shown as payable in the Profit & Loss

ASSITANT COMMISSIONER OF INCOME TAX , DEHRADUN vs. POWER MACHINES, NEW DELHI

In the result, appeal preferred by the revenue is dismissed

ITA 133/DDN/2024[2013-14]Status: DisposedITAT Dehradun27 Feb 2026AY 2013-14

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Ansaul Sachar, AdvFor Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 144Section 271(1)(c)Section 69

setting up of hydro-electric power generating facilities. During the year under consideration, the status of each project/ contract viz a viz their revenue/ status of operation is as under: Sr. No. Project Contract Number Site Revenue Name Status 1 Balimela OHPC- Completed No income during LMZ/01/2003 subject year 2 Sipat Bid Document Completed No income during

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

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

In the result, the appeal of the assessee is partly allowed

ITA 7/DDN/2021[2016-17]Status: DisposedITAT Dehradun14 Dec 2021AY 2016-17

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17

For Appellant: Sh. Ajay Vohra, Sr. AdvocateFor Respondent: Sh. N.S. Jangpangi, CIT/DR
Section 143(3)Section 144C(13)Section 144C(5)Section 44C

u/s. 144C(5)of the Act for the assessment year 2016-17. The assessee has raised the following grounds : Ground No. 1: Erroneous disallowance of payment made towards intra-group services by Appellant to its Associated Enterprise (“AE”) 1.1. The learned Transfer Pricing Officer ("TPO") / AO / DRP grossly erred in law and on facts by making an upward transfer pricing