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1,346 results for “penalty u/s 271”+ Section 142clear

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Key Topics

Addition to Income65Section 271(1)(c)48Section 153A48Section 142(1)46Section 6839Penalty38Section 143(2)36Section 143(3)34Section 271(1)(b)

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) for non- compliance of provisions of Section 54F of the Act. These questions are being answered as under: 7.1 Admittedly the assessee’s case was selected for scrutiny assessment by issuing notice u/s. 143(2) of the Act dated 06.07.2017 and thereafter notice under section 142

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

Showing 1–20 of 1,346 · Page 1 of 68

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32
Section 153C31
Search & Seizure17
Natural Justice11
ITA 1162/DEL/2011[2000-01]Status: DisposedITAT Delhi18 Oct 2019AY 2000-01

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

penalty levy was deleted for want of application of mind by the tax officer. Revenue's appeal against this HKHC judgment before the Supreme Court came to be summarily rejected. 3. In this context it is observed that the Hon'ble Supreme Court in the case of Amitabh Bachchan 384 ITR 200, while considering the provisions of Section

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 1160/DEL/2011[1998-99]Status: DisposedITAT Delhi18 Oct 2019AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

penalty levy was deleted for want of application of mind by the tax officer. Revenue's appeal against this HKHC judgment before the Supreme Court came to be summarily rejected. 3. In this context it is observed that the Hon'ble Supreme Court in the case of Amitabh Bachchan 384 ITR 200, while considering the provisions of Section

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 1161/DEL/2011[1999-00]Status: DisposedITAT Delhi18 Oct 2019AY 1999-00

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

penalty levy was deleted for want of application of mind by the tax officer. Revenue's appeal against this HKHC judgment before the Supreme Court came to be summarily rejected. 3. In this context it is observed that the Hon'ble Supreme Court in the case of Amitabh Bachchan 384 ITR 200, while considering the provisions of Section

HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 5234/DEL/2011[2001-02]Status: DisposedITAT Delhi18 Oct 2019AY 2001-02

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

penalty levy was deleted for want of application of mind by the tax officer. Revenue's appeal against this HKHC judgment before the Supreme Court came to be summarily rejected. 3. In this context it is observed that the Hon'ble Supreme Court in the case of Amitabh Bachchan 384 ITR 200, while considering the provisions of Section

SHYAM SUNDER JINDAL,NEW DELHI vs. ACIT, NEW DELHI

In the result both the appeals of the assessee are allowed

ITA 6425/DEL/2015[2006-07]Status: DisposedITAT Delhi28 Feb 2017AY 2006-07

Bench: Shri N.K. Saini & Smt. Beena A Pillai & Assessment Year:- 2006-07 Sh. Shyam Sunder Jindal Vs. Acit, Central Circle 30 12 A, Green Avenue New Delhi Sector D, Pocket 3 Vasant Kunj New Delhi 110 070 Pan: Aagpj 0184 N

For Appellant: Shri Rupesh Jain, AdvFor Respondent: Sh. A.K.Sharma, Sr. D.R
Section 132Section 139Section 142(1)Section 271Section 271(1)(b)Section 274

u/s 142(1) of the Act. " A.Y. 2006-07 Sh. Shyam Sunder Jindal, New Delhi (Pages 1 to 3 of the Paper book) 1.2.5 On perusal of the impugned order, it is quite evident that the learned assessing officer imposed penalty under section 271

KUNAL GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8162/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8171/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Mar 2021AY 2015-16

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE- 7, NEW DELHI

Appeal is allowed

ITA 8163/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

ASHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8168/DEL/2019[2012-13]Status: DisposedITAT Delhi23 Mar 2021AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

AKSHAY GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8100/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8169/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8172/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8164/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

AKSHAY GUPTA,DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8102/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

KUNAL GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8161/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

ASHISH MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8170/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2021AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

AYUSH GUPTA,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8165/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Mar 2021AY 2016-17

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

ASHHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

Appeal is allowed

ITA 8166/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Mar 2021AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271

ASHISH MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, NEW DELHI

Appeal is allowed

ITA 8167/DEL/2019[2011-12]Status: DisposedITAT Delhi23 Mar 2021AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 153ASection 271Section 271A

Section 142 or has concealed the particulars of his income or furnished inaccurate particulars of such income. Thus, the Assessing Officer has to first give his satisfaction in the assessment order itself about the concealment of particulars of income or furnishing of inaccurate particulars of such income in the assessment order while initiating the penalty proceedings u/s 271