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43 results for “penalty u/s 271”+ Section 801Aclear

Sorted by relevance

Delhi43Mumbai25Hyderabad16Pune6Kolkata4Ahmedabad3Jaipur3Indore2Cochin1

Key Topics

Section 80I66Section 143(3)48Addition to Income36Disallowance33Deduction29Section 8026Section 271(1)(c)21Section 115J19Section 37(1)

M/S. IRCON INTERNATIONAL LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee is 7

ITA 206/DEL/2017[2011-12]Status: DisposedITAT Delhi21 Sept 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Shri Deepesh Garg, AdvFor Respondent: Shri R.K. Gupta, CIT(DR)
Section 143(3)Section 14ASection 250Section 271Section 271(1)(c)Section 5Section 80I

penalty u/s 271(l)(c) of the Income-tax Act, 1961 (The Act, for short) by Ld. CIT (Appeal), in the aforesaid appeal levied by the A.O. rejecting the claim of the Appellant-Assessee u/s 80IA of the Act. 2. Most respectfully the following humble submissions based on facts as well as applicable statutory provisions are made here- in-under

Showing 1–20 of 43 · Page 1 of 3

18
Penalty18
Section 43B14
Section 4012

ADDL. CIT, NEW DELHI vs. M/S IRCON INTERNATIONAL LTD.,, NEW DELHI

In the result, appeal of the Assessee is 7

ITA 1161/DEL/2017[2011-12]Status: DisposedITAT Delhi21 Sept 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Shri Deepesh Garg, AdvFor Respondent: Shri R.K. Gupta, CIT(DR)
Section 143(3)Section 14ASection 250Section 271Section 271(1)(c)Section 5Section 80I

penalty u/s 271(l)(c) of the Income-tax Act, 1961 (The Act, for short) by Ld. CIT (Appeal), in the aforesaid appeal levied by the A.O. rejecting the claim of the Appellant-Assessee u/s 80IA of the Act. 2. Most respectfully the following humble submissions based on facts as well as applicable statutory provisions are made here- in-under

ACIT SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5922/DEL/2019[2016-17]Status: DisposedITAT Delhi14 Sept 2023AY 2016-17

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD. ,NEW DELHI vs. DCIT CIRCLE-10(1), NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5509/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

ADDI. CIT SPL. RANGE-3, NEW DELHI vs. DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD. , NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5920/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-3, NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 5167/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 184/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Sept 2023AY 2014-15

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 4100/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Sept 2023AY 2013-14

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

ITA 4737/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

M/S. FINEST PROMOTERS (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 2736/DEL/2014[2010-11]Status: DisposedITAT Delhi14 Oct 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

Penalty u/s 271(1)(c) 2. First, we take the assessee’s appeal in ITA No.2736/Del/2018 for A.Y. 2010-11. 3. Brief facts of the case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which

ACIT, CIRCLE-9(1), NEW DELHI vs. FINEST PROMOTERS (P) LTD., NEW DELHI

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 7817/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Oct 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

Penalty u/s 271(1)(c) 2. First, we take the assessee’s appeal in ITA No.2736/Del/2018 for A.Y. 2010-11. 3. Brief facts of the case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which

ACIT, CIRCLE-9(1), NEW DELHI vs. FINEST PROMOTERS (P) LTD., NEW DELHI

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 4277/DEL/2019[2010-11]Status: DisposedITAT Delhi14 Oct 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

Penalty u/s 271(1)(c) 2. First, we take the assessee’s appeal in ITA No.2736/Del/2018 for A.Y. 2010-11. 3. Brief facts of the case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which

ACIT, CIRCLE-9(1), NEW DELHI vs. FINEST PROMOTERS (P) LTD., NEW DELHI

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 3662/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Oct 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

Penalty u/s 271(1)(c) 2. First, we take the assessee’s appeal in ITA No.2736/Del/2018 for A.Y. 2010-11. 3. Brief facts of the case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which

ACIT, CIRCLE-9(1), NEW DELHI vs. FINEST PROMOTERS (P) LTD., NEW DELHI

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 7814/DEL/2018[2011-12]Status: DisposedITAT Delhi14 Oct 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

Penalty u/s 271(1)(c) 2. First, we take the assessee’s appeal in ITA No.2736/Del/2018 for A.Y. 2010-11. 3. Brief facts of the case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which

ACIT, CIRCLE-9(1), NEW DELHI vs. FINEST PROMOTERS (P) LTD., NEW DELHI

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 7815/DEL/2018[2012-13]Status: DisposedITAT Delhi14 Oct 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

Penalty u/s 271(1)(c) 2. First, we take the assessee’s appeal in ITA No.2736/Del/2018 for A.Y. 2010-11. 3. Brief facts of the case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which

ACIT, CIRCLE-9(1), NEW DELHI vs. FINEST PROMOTERS (P) LTD., NEW DELHI

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 7816/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Oct 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

Penalty u/s 271(1)(c) 2. First, we take the assessee’s appeal in ITA No.2736/Del/2018 for A.Y. 2010-11. 3. Brief facts of the case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which

AVTEC LTD.,NEW DELHI vs. ACIT (LTU), CIRCLE-1, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

801A (8)- as held in Punjab Con-Cast Ltd. by Chandigarh Tribunal. The ld AR questioned as to how the GP ratio can be compared with FMV and that the AO is required to find out the corresponding FMV as held in Wipro Informa Technology vs. DCIT 88 TTJ 778. 11. Per contra, the ld. DR submitted that the decision

AVTEC LTD.,NEW DELHI vs. ACIT (LTU), CIRCLE-1, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

801A (8)- as held in Punjab Con-Cast Ltd. by Chandigarh Tribunal. The ld AR questioned as to how the GP ratio can be compared with FMV and that the AO is required to find out the corresponding FMV as held in Wipro Informa Technology vs. DCIT 88 TTJ 778. 11. Per contra, the ld. DR submitted that the decision

AVTEC LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

801A (8)- as held in Punjab Con-Cast Ltd. by Chandigarh Tribunal. The ld AR questioned as to how the GP ratio can be compared with FMV and that the AO is required to find out the corresponding FMV as held in Wipro Informa Technology vs. DCIT 88 TTJ 778. 11. Per contra, the ld. DR submitted that the decision

M/S. AVTEC LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

801A (8)- as held in Punjab Con-Cast Ltd. by Chandigarh Tribunal. The ld AR questioned as to how the GP ratio can be compared with FMV and that the AO is required to find out the corresponding FMV as held in Wipro Informa Technology vs. DCIT 88 TTJ 778. 11. Per contra, the ld. DR submitted that the decision