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 results for “penalty u/s 271”+ Section 140Aclear

Sorted by relevance

Hyderabad21 Amritsar10 Mumbai8 Chandigarh3 Chennai2 Pune2 Raipur2 Lucknow2 Delhi2

Key Topics

Section 143(3)4 Section 271(1)(c)2 Section 1392 Section 143(1)2 Section 143(2)2 Section 140A2 Section 139(9)2 Section 249(4)(a)2 Disallowance2

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

ITA 249/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR

Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

Addition to Income2

Revision u/s 2632

Rectification u/s 1542

140A of the Act. However, the assessee due to financial difficulties could not pay the outstanding self-assessment tax and due to this failure, the AO treated the return of income filed by the assessee as invalid return u/s 139(9) of the Act. 19.01.2016 The Assessing Officer passed the assessment order u/s 143(3) of the Act and assessed

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

ITA 242/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Dhanesta, Sr. DR

Section 139Section 139(9)Section 140ASection 143(1)Section 143(2)Section 143(3)Section 154Section 249(4)(a)Section 271(1)(c)Section 276C(2)

140A of the Act. However, the assessee due to financial difficulties could not pay the outstanding self-assessment tax and due to this failure, the AO treated the return of income filed by the assessee as invalid return u/s 139(9) of the Act. 19.01.2016 The Assessing Officer passed the assessment order u/s 143(3) of the Act and assessed