BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

5,441 results for “penalty u/s 271”+ Section 4clear

Sorted by relevance

Delhi5,441Mumbai4,789Ahmedabad1,291Kolkata1,138Jaipur953Bangalore875Pune851Chennai679Indore673Surat541Hyderabad498Chandigarh405Rajkot269Amritsar239Raipur237Cochin177Visakhapatnam175Lucknow173Karnataka161Nagpur145Cuttack144Agra111Patna102Allahabad97Ranchi90Dehradun85Guwahati80Jabalpur65Jodhpur52Panaji44Calcutta39Varanasi21Kerala18SC13Telangana9Rajasthan4Punjab & Haryana2Gauhati1

Key Topics

Section 271(1)(c)100Addition to Income74Penalty63Section 234E42Section 27138Section 143(3)31Disallowance25Section 153A23Section 148

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

4 information relating thereto is found to be unacceptable by the Revenue, under such circumstances penalty provision u/s. 271(1)(c) are not attracted. The Hon’ble Apex Court in the case of CIT vs. Reliance Petroproducts P. Ltd. 322 ITR 158 (SC) held: “. It was tried to be suggested that section

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

In the result, the appeal of the assessee is allowed

Showing 1–20 of 5,441 · Page 1 of 273

...
22
Section 6821
Section 69A20
Natural Justice20
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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

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

4, 5, 6 and 7 and thereby liable for initiation of penalty under Section 271(1)(c) of the Act. A penalty notice under Section 274 r.w. Section 271(1)(c) was issued and penalty @ 100% on such additions were made. I.T.As No.2631/Del/2018 & 811, 812, 939, 940, 941, 942, 943/Del/2019 16 28. Aggrieved, the assessee preferred appeal before

SMT. SUMAN LAKHANI,NEW DELHI vs. ACIT, FARIDABAD

In the result, the penalty amounting to Rs

ITA 857/DEL/2016[2008-09]Status: DisposedITAT Delhi13 Sept 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Gaurav Madan, CAFor Respondent: Shri Janardan Das, Sr. DR
Section 143(3)Section 271(1)(c)Section 36

section 271(l)(c). Therefore, it is obvious that it must be shown that the conditions u/s 271(l)(c) must exist before the penalty is imposed. There can be no dispute that everything would depend upon the return filed because that is the only document where the assessee can furnish the particulars of his income. When such particulars

ACIT, NEW DELHI vs. M/S. RESURGERE MINES AND MINERALS INDIA LTD., MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 1531/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jul 2019AY 2008-09

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri Ved Jain, CA and Shri Ashish Jain, CAFor Respondent: Shri Surender Pal, Sr. DR
Section 143(3)Section 14ASection 271(1)(c)

section 271 (1 )(c) are clearly not attracted in this case. In view thereof, penalty levied u/s 271(1)(c) of the Act of Rs.57,88,000/- is deleted.” 3. The present appeal before us is filed by Revenue against the aforesaid impugned order dated 09.12.2016 of the CIT(A). In the course of appellate proceedings in the present appeal

GE JENBACHER GMBH & CO.,GURGAON vs. DCIT, CIRCLE- 1(3)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 756/DEL/2019[2007-08]Status: DisposedITAT Delhi12 Apr 2019AY 2007-08

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

4. That on the facts and circumstances of the case and in law, the CIT(A) erred in alleging that the Appellant had concealed particulars of Page 14 of 22 income, without appreciating that the Appellant made complete disclosure in the notes accompanying the return of income. 5. That on the facts and circumstances of the case

GE PACKAGED POWER INC.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 758/DEL/2019[2004-05]Status: DisposedITAT Delhi12 Apr 2019AY 2004-05

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

4. That on the facts and circumstances of the case and in law, the CIT(A) erred in alleging that the Appellant had concealed particulars of Page 14 of 22 income, without appreciating that the Appellant made complete disclosure in the notes accompanying the return of income. 5. That on the facts and circumstances of the case

GENERAL ELECTRIC POWER SYSTEMS INC.,GURGAON vs. DCIT, CIRCLE- 1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 693/DEL/2019[2001-02]Status: DisposedITAT Delhi12 Apr 2019AY 2001-02

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

4. That on the facts and circumstances of the case and in law, the CIT(A) erred in alleging that the Appellant had concealed particulars of Page 14 of 22 income, without appreciating that the Appellant made complete disclosure in the notes accompanying the return of income. 5. That on the facts and circumstances of the case

GE JENBACHER GMBH & CO. OHG,GURGAON vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 755/DEL/2019[2006-07]Status: DisposedITAT Delhi12 Apr 2019AY 2006-07

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

4. That on the facts and circumstances of the case and in law, the CIT(A) erred in alleging that the Appellant had concealed particulars of Page 14 of 22 income, without appreciating that the Appellant made complete disclosure in the notes accompanying the return of income. 5. That on the facts and circumstances of the case

GE JENBACHER GMBH & CO. OHG,GURGAON vs. DCIT, CIRCLE- 1(3)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 692/DEL/2019[2004-05]Status: DisposedITAT Delhi12 Apr 2019AY 2004-05

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

4. That on the facts and circumstances of the case and in law, the CIT(A) erred in alleging that the Appellant had concealed particulars of Page 14 of 22 income, without appreciating that the Appellant made complete disclosure in the notes accompanying the return of income. 5. That on the facts and circumstances of the case

GE JENBACHER GMBH & CO. OHG,GURGAON vs. DCIT, CIRCLE- 1(3)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 757/DEL/2019[2008-09]Status: DisposedITAT Delhi12 Apr 2019AY 2008-09

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

4. That on the facts and circumstances of the case and in law, the CIT(A) erred in alleging that the Appellant had concealed particulars of Page 14 of 22 income, without appreciating that the Appellant made complete disclosure in the notes accompanying the return of income. 5. That on the facts and circumstances of the case

ADIT, NEW DELHI vs. GE JENBACHER GMBH & CO., GURGAON

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 754/DEL/2019[2005-06]Status: DisposedITAT Delhi12 Apr 2019AY 2005-06

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

4. That on the facts and circumstances of the case and in law, the CIT(A) erred in alleging that the Appellant had concealed particulars of Page 14 of 22 income, without appreciating that the Appellant made complete disclosure in the notes accompanying the return of income. 5. That on the facts and circumstances of the case

GE PACKAGED POWER INC.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI

In the result, all the eight appeals are allowed for statistical purposes and all the

ITA 765/DEL/2019[2001-02]Status: DisposedITAT Delhi12 Apr 2019AY 2001-02

Bench: Smt. Beena A. Pillai & Shri Anadee Nath Misshra

4. That on the facts and circumstances of the case and in law, the CIT(A) erred in alleging that the Appellant had concealed particulars of Page 14 of 22 income, without appreciating that the Appellant made complete disclosure in the notes accompanying the return of income. 5. That on the facts and circumstances of the case

M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

ITA 2044/DEL/2014[2006-07]Status: DisposedITAT Delhi20 Nov 2018AY 2006-07

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

For Appellant: 1. the Learned CIT(A) has erred in law & facts of the case in sustaining the pen
Section 132Section 132(4)Section 139Section 153ASection 271(1)(c)Section 4

4. Smt. Kiran Devi Vs ACIT (2009) 125 TTJ 631 (Delhi) where Hon’ble ITAT Delhi held that where certain income was c sdosed in return filed in response to notice under section 153C following searc- ch income was not disclosed in original return, it was a clear case of concealment of ncome attracting penalty under section 271