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.

399 results for “penalty u/s 271”+ Search & Seizureclear

Sorted by relevance

Delhi399Mumbai341Hyderabad146Jaipur137Surat95Indore89Bangalore83Chennai65Pune58Ahmedabad48Rajkot44Allahabad40Chandigarh32Patna26Guwahati25Kolkata22Raipur16Nagpur16Amritsar15Ranchi13Lucknow9Visakhapatnam7Jodhpur6Cochin6Dehradun2Cuttack2Agra2

Key Topics

Section 153A101Section 153C94Addition to Income76Penalty51Section 271(1)(c)50Search & Seizure49Section 153D41Section 13237Section 6836Section 143(3)

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

seizure operation under Section 132 of the Act was conducted on the premises of the group cases including the assessee on 24.04.2012. The assessment was consequently carried out under Section 153A I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 3 of the Act. During the course of search operation, a disclosure of Rs.65 lakh was made under

Showing 1–20 of 399 · Page 1 of 20

...
36
Section 271(1)(b)36
Limitation/Time-bar20

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

seizure operation under Section 132 of the Act was conducted on the premises of the group cases including the assessee on 24.04.2012. The assessment was consequently carried out under Section 153A I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 3 of the Act. During the course of search operation, a disclosure of Rs.65 lakh was made under

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

seizure operation under Section 132 of the Act was conducted on the premises of the group cases including the assessee on 24.04.2012. The assessment was consequently carried out under Section 153A I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 3 of the Act. During the course of search operation, a disclosure of Rs.65 lakh was made under

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

seizure operation under Section 132 of the Act was conducted on the premises of the group cases including the assessee on 24.04.2012. The assessment was consequently carried out under Section 153A I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 3 of the Act. During the course of search operation, a disclosure of Rs.65 lakh was made under

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

seizure operation under Section 132 of the Act was conducted on the premises of the group cases including the assessee on 24.04.2012. The assessment was consequently carried out under Section 153A I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 3 of the Act. During the course of search operation, a disclosure of Rs.65 lakh was made under

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

seizure operation under Section 132 of the Act was conducted on the premises of the group cases including the assessee on 24.04.2012. The assessment was consequently carried out under Section 153A I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 3 of the Act. During the course of search operation, a disclosure of Rs.65 lakh was made under

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

seizure operation under Section 132 of the Act was conducted on the premises of the group cases including the assessee on 24.04.2012. The assessment was consequently carried out under Section 153A I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 3 of the Act. During the course of search operation, a disclosure of Rs.65 lakh was made under

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

seizure operation under Section 132 of the Act was conducted on the premises of the group cases including the assessee on 24.04.2012. The assessment was consequently carried out under Section 153A I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 3 of the Act. During the course of search operation, a disclosure of Rs.65 lakh was made under

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

ITA 226/DEL/2023[2019-20]Status: DisposedITAT Delhi20 Mar 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

seizure operation u/s 132 of the Act was conducted on different business and residential premises of Jain Group of case based at Delhi and other places. As a consequence of the above search, assessment orders have been passed u/s 153A/143(3) of the Act by making various additions in Assessment Year 2017-18 to 2019-20. Pursuant to the assessment

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

ITA 224/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Mar 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

seizure operation u/s 132 of the Act was conducted on different business and residential premises of Jain Group of case based at Delhi and other places. As a consequence of the above search, assessment orders have been passed u/s 153A/143(3) of the Act by making various additions in Assessment Year 2017-18 to 2019-20. Pursuant to the assessment

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

ITA 225/DEL/2023[2018-19]Status: DisposedITAT Delhi20 Mar 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

Section 132Section 153ASection 270ASection 270A(9)Section 270A(9)(a)Section 271(1)(c)Section 271ASection 274

seizure operation u/s 132 of the Act was conducted on different business and residential premises of Jain Group of case based at Delhi and other places. As a consequence of the above search, assessment orders have been passed u/s 153A/143(3) of the Act by making various additions in Assessment Year 2017-18 to 2019-20. Pursuant to the assessment

MUKESH KHURANA,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, the appeal of the assessee in ITA No

ITA 4710/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jun 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 139(1)Section 143(3)Section 271Section 271(1)Section 271ASection 274

search and seizure action, the assessee has submitted that it is a part of cash balance of Rs. 1,11,15,785/- which is reflected in the cash books of its proprietary concern M/s Classic Spares and therefore, there is no undisclosed income as defined in Explanation (c) of section 271AAB of the Act. Rejecting the assessee explanation, the Assessing

ASHOK GOYAI,HIMACHAL PRADESH vs. DCIT, CENTRAL CIRCLE-2, NOIDA

In the result, impugned order is set aside and appeal of the assessee is allowed

ITA 2779/DEL/2024[2013-14]Status: DisposedITAT Delhi12 Sept 2024AY 2013-14

Bench: Shri Vikas Awasthyआअसं.2779/िद"ी/2024 (िन.व. 2013-14) Ashok Goyal H.No. 228/48, Ward No. 11, Devi Nagar (115), Tehsil Paonta Sahib, Sirmaur, Himachal Pradesh 173025 ...... अपीलाथ"/Appellant Pan: Abepg-4250-F

For Appellant: Ms. Tanya, AdvocateFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 132Section 147Section 148Section 153ASection 271(1)(c)

penalty u/s. 271(1)(c) of the Income Tax Act, 1961(hereinafter referred to as 'the Act'). 2 2. Ms. Tanya, appearing on behalf of the assessee narrating facts of the case stated that a search & seizure

BABITA KHURANA,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, both the appeals are allowed

ITA 3218/DEL/2018[2011-12]Status: DisposedITAT Delhi26 Apr 2023AY 2011-12

Bench: Saktijit Dey & Dr. B.R.R. Kumar

For Appellant: Sh. Sanjay Garg, Advocate &For Respondent: Sh. Kanv Bali, Sr. DR
Section 143(3)Section 153ASection 271(1)(c)Section 274

search and seizure operation indicating concealment of income by the Assessee. He submitted, since there was nothing adverse against the Assessee, the Assessing Officer accepted the income declared in the revised returns of income. Thus, he submitted, the provisions of section 271(1)(c) is not applicable. Finally, he submitted, while deciding Assessee’s appeal on levy of penalty u/s

BABITA KHURANA,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, both the appeals are allowed

ITA 3217/DEL/2018[2008-09]Status: DisposedITAT Delhi26 Apr 2023AY 2008-09

Bench: Saktijit Dey & Dr. B.R.R. Kumar

For Appellant: Sh. Sanjay Garg, Advocate &For Respondent: Sh. Kanv Bali, Sr. DR
Section 143(3)Section 153ASection 271(1)(c)Section 274

search and seizure operation indicating concealment of income by the Assessee. He submitted, since there was nothing adverse against the Assessee, the Assessing Officer accepted the income declared in the revised returns of income. Thus, he submitted, the provisions of section 271(1)(c) is not applicable. Finally, he submitted, while deciding Assessee’s appeal on levy of penalty u/s

ACIT, NEW DELHI vs. M/S. VARUN BEVERAGES LTD., NEW DELHI

In the result, both the appeals are dismissed

ITA 404/DEL/2016[2012-13]Status: DisposedITAT Delhi08 May 2023AY 2012-13

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

For Appellant: Sh. Rajat Jain, C.A. &For Respondent: Sh. P. Praveen Sidharth, CIT/DR
Section 132Section 132(4)Section 14ASection 153ASection 271A

seizure operation. He submitted, the addition made by Assessing Officer was on account of estimation of profit from business and disallowance u/s. 14A. Thus, he submitted, the additions made were not in the nature of undisclosed income of Assessee. Thus, he submitted, since section 271AAA is not applicable to Assessee, ld. Commissioner (Appeals) has rightly deleted the penalty imposed

ACIT, NEW DELHI vs. M/S. R.J. CORP LTD., NEW DELHI

In the result, both the appeals are dismissed

ITA 403/DEL/2016[2012-13]Status: DisposedITAT Delhi08 May 2023AY 2012-13

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

For Appellant: Sh. Rajat Jain, C.A. &For Respondent: Sh. P. Praveen Sidharth, CIT/DR
Section 132Section 132(4)Section 14ASection 153ASection 271A

seizure operation. He submitted, the addition made by Assessing Officer was on account of estimation of profit from business and disallowance u/s. 14A. Thus, he submitted, the additions made were not in the nature of undisclosed income of Assessee. Thus, he submitted, since section 271AAA is not applicable to Assessee, ld. Commissioner (Appeals) has rightly deleted the penalty imposed

ANMOL ARORA,DELHI vs. DCIT CENTRAL CIRCLE-15, NEW DELHI

In the result, this appeal filed by the assessee stands allowed

ITA 2114/DEL/2019[2015-16]Status: DisposedITAT Delhi18 Oct 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri N. K. Choudhry[Assessment Year: 2015-16]

Section 10(38)Section 143(1)Section 143(3)Section 153ASection 271Section 271(1)(c)

penalty u/s 271(1)(c) of the Act and the sequence of the events as culled out in the Ld. CIT(A)’s order in this case read as under:- Original return of income was filed by the assessee on 27.08.2015. A search was conducted on 16.03.2016. The assessee revised the return on 30.09.2016. On the basis of said revised

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4433/DEL/2014[2006-07]Status: DisposedITAT Delhi12 May 2023AY 2006-07

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

search & seizure operation u/s 132 of the Income Tax Act, 1961 was carried out in the case of the assessee on 09.11.2011. Subsequently, notice u/s 153A of the Act was issued on 02.11.2012 to file return of income within 19 days from the service of notice. During the course of assessment proceedings, a notice u/s 142(1) was issued

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 4434/DEL/2014[2007-08]Status: DisposedITAT Delhi12 May 2023AY 2007-08

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rohit Jain, Adv. &For Respondent: Mohd. Gayasuddin Ansari, CIT DR
Section 142(1)Section 143(3)Section 254Section 271Section 271(1)(b)

search & seizure operation u/s 132 of the Income Tax Act, 1961 was carried out in the case of the assessee on 09.11.2011. Subsequently, notice u/s 153A of the Act was issued on 02.11.2012 to file return of income within 19 days from the service of notice. During the course of assessment proceedings, a notice u/s 142(1) was issued