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7 results for “penalty u/s 271”+ Undisclosed Incomeclear

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Key Topics

Section 153C7Addition to Income7Section 292C6Section 143(3)6Section 271(1)(c)5Section 250(6)4Section 1324Section 153A4Section 143(2)

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 order u/s. 271(1)(c) of the Act respectively for the assessment year 2012-13. 2. In the quantum appeal, the assessee raised following grounds : “1. On facts and circumstances of the case and in law, the Ld. CIT(A) erred in condoning the delay of more than 2 years merely on ground that the erstwhile directors

4
Penalty3
Undisclosed Income3

SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3397/DEL/2015[2009-10]Status: DisposedITAT Dehradun31 Jan 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(b)Section 250(6)Section 292C

undisclosed income of the assessee and penalty u/s 271(1)(c) of the I.T Act, is also initiated for furnishing

SHRI CHHOTEY LAL VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3396/DEL/2015[2008-09]Status: DisposedITAT Dehradun31 Jan 2023AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(b)Section 250(6)Section 292C

undisclosed income of the assessee and penalty u/s 271(1)(c) of the I.T Act, is also initiated for furnishing

SH.PAWAN ANAND,DEHRADUN vs. ITO, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 33/DDN/2024[2016-17]Status: DisposedITAT Dehradun23 May 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraिनधा"रणवष"/Assessment Year: 2016-17 बनाम Sh. Pawan Anand, Income Tax Officer, 43, Dhamawala Bazaar, Vs. Ward 1(1)(2), 13-A, Dehradun, Uttarakhand. Subhash Road, Dehradun, Uttarakhand. Pan No.Agqpa0214J अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)Section 50C

undisclosed income of the assessee by the Assessing Officer while completing the assessment. The Assessing Officer also initiated penalty proceedings for concealed particulars of income and levied penalty of Rs.2,93,083/-. On appeal the Ld. CIT(A) sustained the penalty. 3. In our considered view the difference between the stamp duty value and the actual sale consideration which

SHRI PURAN SINGH VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3401/DEL/2015[2009-10]Status: DisposedITAT Dehradun31 Jan 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153CSection 250(6)Section 292C

undisclosed income of the assessee . And since he had taken exemption u/s 54 with respect to the purchase of above land from Durga verma but sold the land before the completion of statutory time as given in the provisions of section 54, the entire amount of Rs.50 lakhs is liable for taxation. Penalty u/s 271

SHRI PURAN SINGH VERMA,DEHRADUN vs. DEPUTY COMMISSIONER OF INCOME-TAX, DEHRADUN

In the result, appeal in ITA No

ITA 3400/DEL/2015[2008-09]Status: DisposedITAT Dehradun31 Jan 2023AY 2008-09

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153CSection 250(6)Section 292C

undisclosed income of the assessee . And since he had taken exemption u/s 54 with respect to the purchase of above land from Durga verma but sold the land before the completion of statutory time as given in the provisions of section 54, the entire amount of Rs.50 lakhs is liable for taxation. Penalty u/s 271

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

271(1)(c) of the Act. 7. The Ld. AO. has erred in acknowledging the fact that the appellant has neither concealed any income nor furnished inaccurate particulars of income in respect of the addition made to warrant levy of penalty." 4. Before the Ld. CIT(A), the assessee filed a detailed submission as under: “Ground