Search: penalty u/s 271 | BharatTax

Search ITAT High Courts Supreme Court AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

2,515 results for “penalty u/s 271”

Sorted by relevance

Delhi2,515 Mumbai1,993 Ahmedabad575 Jaipur559 Chennai471 Pune413 Kolkata405 Indore401 Hyderabad356 Bangalore352 Surat346 Chandigarh232 Rajkot211 Raipur199 Amritsar169 Nagpur114 Cochin113 Patna112 Visakhapatnam103 Lucknow85 Agra83 Allahabad83 Dehradun69 Guwahati67 Jodhpur54 Cuttack53 Ranchi49 Jabalpur45 Panaji30 Varanasi15

Key Topics

Section 271(1)(c)154 Penalty67 Addition to Income66 Section 143(3)59 Section 80I37 Section 6830 Section 14829 Section 153D27 Section 27126

DCIT, CIRCLE 22(2), NEW DELHI, NEW DELHI vs. SAHIL VACHANI, DELHI

Appeal of the Revenue stands dismissed

ITA 2604/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Jun 2025AY 2016-17

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy& Shriavdhesh Kumar Mishraआअसं.2604/िद"ी/2023(िन.व. 2016-17)

For Appellant: S/Shri Anuj Garg & Narpat Singh, Sr.DRFor Respondent: S/Shri Rohan Khare & Priyam

Section 271(1)(c)Section 54F

penalty u/s. 271(1)(c) of the Act? (iii) Whether in facts of the case, penalty levied u/s. 271(1)(c) of the Act is liable

DCIT, CIRCLE-3(2), NEW DELHI vs. ASIAN CONSOLIDATED INDS.LTD), REWARI

Appeal is dismissed

Showing 1–20 of 2,515 · Page 1 of 126

...

Natural Justice14

ITA 3013/DEL/2018[1997-98]Status: Disposed

ITAT Delhi

28 May 2024

AY 1997-98

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhassessment Year: 1997-98

Section 143(3)Section 144Section 264Section 271(1)(c)Section 274Section 292

penalty proceedings u/s 271(1)(c) of the Act by issuing notice dated 08.03.2016 u/s 274 read with section 271

UNITECH HOSPITALITY SERVICES LTD,NEW DELHI vs. DCIT, CIRCLE-27(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2909/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jul 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

For Appellant: Shri D.C Garg, Chartered AccountantFor Respondent: Ms. Monika Singh, CIT-DR

Section 144CSection 271(1)(c)Section 274

penalty on the charge u/s. 271 (1)(c) of the Act other than the one for which penalty u/s. 271

UNITECH ACACIA PROJECTS P.LTD,NEW DELHI vs. DCIT, CIRCLE-27(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2912/DEL/2019[2013-14]Status: DisposedITAT Delhi30 Jul 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

For Appellant: Shri D.C Garg, Chartered AccountantFor Respondent: Ms. Monika Singh, CIT-DR

Section 144CSection 271(1)(c)Section 274

penalty on the charge u/s. 271 (1)(c) of the Act other than the one for which penalty u/s. 271

UNITECH HI-TECH DEVELOPERS LTD.,NEW DELHI vs. DCIT, CIRCLE- 27(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 2913/DEL/2019[2013-14]Status: DisposedITAT Delhi30 Jul 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.2909/िद"ी/2019(िन.व. 2011-12) Unitech Hospitality Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8460-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2912/िद"ी/2019(िन.व. 2013-14) Unitech Acacia Services Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-9453-H बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 आअसं.2913/िद"ी/2019(िन.व. 2013-14) Unitech Hi-Tech Developers Ltd., Basement, 6, Community Centre, Saket, Delhi 110017 ...... अपीलाथ"/Appellant Pan: Aaacu-8064-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 27(1), R.No. 193, Cr Building, ..... "ितवादी/Respondent New Delhi 110002 (Ays 2011-12 & 2013-14)

For Appellant: Shri D.C Garg, Chartered AccountantFor Respondent: Ms. Monika Singh, CIT-DR

Section 144CSection 271(1)(c)Section 274

penalty on the charge u/s. 271 (1)(c) of the Act other than the one for which penalty u/s. 271

JAR METAL INDUSTRIES(P) LTD.,DELHI vs. ITO WARD-13(2), NEW DELHI

The appeal is allowed

ITA 9695/DEL/2019[2006-07]Status: DisposedITAT Delhi07 Aug 2025AY 2006-07

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh

Section 143(3)Section 271(1)(c)Section 274Section 68

penalty proceedings u/s 271(1)(c) of the Act and issued notice u/s 271(1)(c) r.w.s. 274 of the Act on 28.12.2007. The assessee

JAR METAL INDUSTRIES(P) LTD.,DELHI vs. ITO WARD-13(2), NEW DELHI

The appeal is allowed

ITA 9694/DEL/2019[2005-06]Status: DisposedITAT Delhi07 Aug 2025AY 2005-06

Section 143(3)Section 271(1)(c)Section 274Section 68

penalty proceedings u/s 271(1)(c) of the\nAct and issued notice u/s 271(1)(c) r.w.s.274 of the Act on\n28.12.2007

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 943/DEL/2019[2013-14]Status: DisposedITAT Delhi28 Mar 2023AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

penalty u/s 271(1)(c) of the Income Tax has to be initiated for which notice u/s 274 r.w.s. 271

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 941/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Mar 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

penalty u/s 271(1)(c) of the Income Tax has to be initiated for which notice u/s 274 r.w.s. 271

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. CCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 940/DEL/2019[2010-11]Status: DisposedITAT Delhi28 Mar 2023AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

penalty u/s 271(1)(c) of the Income Tax has to be initiated for which notice u/s 274 r.w.s. 271

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT CC-2 , FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 939/DEL/2019[2009-10]Status: DisposedITAT Delhi28 Mar 2023AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

penalty u/s 271(1)(c) of the Income Tax has to be initiated for which notice u/s 274 r.w.s. 271

DCIT-CENTRAL CIRCLE-2, FARIDABAD vs. A2Z INFRA ENGINEERS LTD., GURGAON

In the result, the appeal of the assessee is allowed

ITA 812/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Mar 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

penalty u/s 271(1)(c) of the Income Tax has to be initiated for which notice u/s 274 r.w.s. 271

DCIT CC-2 , FARIDABAD vs. A2Z MAINTENANCE AND ENGINEERING SERVICES LTD., GURGAON

In the result, the appeal of the assessee is allowed

ITA 811/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Mar 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

penalty u/s 271(1)(c) of the Income Tax has to be initiated for which notice u/s 274 r.w.s. 271

A2Z MAINTENANCE & ENGINEERING SERVICES LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-II, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 2631/DEL/2018[2008-09]Status: DisposedITAT Delhi28 Mar 2023AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

penalty u/s 271(1)(c) of the Income Tax has to be initiated for which notice u/s 274 r.w.s. 271

INFRA ENGINEERS LTD.,GURGAON vs. DCIT, CC-2, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 942/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Mar 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri P. Praveen Sidharth, CIT-DR

Section 132Section 132(4)Section 153ASection 271(1)(c)Section 274

penalty u/s 271(1)(c) of the Income Tax has to be initiated for which notice u/s 274 r.w.s. 271

ADDL. CIT, NEW DELHI vs. M/S. PHI SEEDS PVT. LTD., HYDERABAD

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

ITA 3083/DEL/2017[2008-09]Status: DisposedITAT Delhi31 Oct 2025AY 2008-09

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

Section 1Section 10(1)Section 143Section 143(3)Section 271(1)(c)Section 274

penalty notice u/s 274 r.w.s 271(1)(c) of the Act issued. 2. 27.03.2015 Penalty order u/s 271(1)(c) passed

ADDL. CIT, NEW DELHI vs. M/S. PHI SEEDS PVT. LTD., HYDERABAD

The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A

ITA 3084/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Oct 2025AY 2009-10

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh

Section 1Section 10(1)Section 143Section 143(3)Section 271(1)(c)Section 274

penalty notice u/s 274 r.w.s 271(1)(c) of the Act issued. 2. 27.03.2015 Penalty order u/s 271(1)(c) passed

SHYAM SUNDER KANSAL,U.P vs. WARD 2(3)(2), U.P

The appeal is dismissed

ITA 139/DEL/2022[2010-11]Status: DisposedITAT Delhi27 May 2022AY 2010-11

Bench: Shri Kul Bharat

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

penalty u/s 271(1Hc) on addition made by disallowing expenditures on percentage basis Ld CIT reduced the penalty u/s 271

SHAILENDRA ,MEERUT vs. ITO, WARD- 2(3), MEERUT

In the result, the appeal of the assessee is dismissed

ITA 6100/DEL/2018[2009-10]Status: DisposedITAT Delhi02 Feb 2023AY 2009-10

Bench: Shri Kul Bharat[Assessment Year : 2009-10] Shailendra, Vs Ito, C/O-Vinod Kumar Goel, 282, Ward-2(3), Boundary Road, Civil Lines, Meerut. Meerut, Uttar Pradesh. Pan-Cavps9753D Appellant Respondent Appellant By None Respondent By Ms. Maimun Alam, Sr.Dr Date Of Hearing 02.02.2023 Date Of Pronouncement 02.02.2023

Section 144Section 271Section 271(1)(c)Section 50C

penalty proceeding U/s 271(1)(c) against the assessee and imposed penalty of Rs. 2,84,382/- U/s 271 (1 }(c) against

DCIT, CIRCLE-3(1)(1) , INT. TAXATION, NEW DELHI vs. RAYTHEON COMPANY, UNITED STATES

In the result, all the appeals of the Revenue for the

ITA 1385/DEL/2023[2006-07]Status: DisposedITAT Delhi31 Aug 2023AY 2006-07

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

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

271 (l)(c) are satisfied in the present case. Accordingly, the impugned penalty order u/s 271(l)(c) is quashed