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.

9 results for “penalty u/s 271”+ Section 27(1)(c)clear

Sorted by relevance

Mumbai746Delhi722Jaipur220Ahmedabad193Hyderabad163Bangalore154Chennai148Raipur124Kolkata116Pune99Chandigarh86Indore85Rajkot56Surat49Allahabad46Amritsar45Visakhapatnam28Lucknow28Nagpur20Panaji13Patna11Cuttack9Guwahati9Dehradun8Ranchi7Agra5Cochin4Jodhpur3Jabalpur1Varanasi1

Key Topics

Section 271(1)(c)21Section 143(3)8Addition to Income6Disallowance6Section 2505Section 44A5Depreciation5Section 104Section 274

ARUNACHAL POLICE HOUSING & WELFARE CORPORATION LIMITED,PAPUMPARE vs. INCOME TAX OFFICER, WARD-ITANAGAR, ITANAGAR

In the result, appeal of the assessee is allowed

ITA 117/GTY/2020[2016-17]Status: DisposedITAT Guwahati25 Apr 2023AY 2016-17

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Ble

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 10Section 143(3)Section 271(1)(c)Section 274

27,145/-. 2.2. Penalty proceedings were subsequently initiated by issuing notice u/s 274 rws 271(1)(c) of the Act, dated 12/12/2018. Penalty of Rs. 2,08,48,278/- was imposed by passing the impugned order under section

4
Section 139(4)4
Penalty4
Section 2712

SHREEMATI KENE WELLY,ITANAGAR vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, the both the appeals filed by the assessees in I

ITA 179/GTY/2020[2015-16]Status: DisposedITAT Guwahati02 Jan 2023AY 2015-16

Bench: Sh. Sanjay Garg & Dr. Manish Borad

Section 10(26)Section 271Section 271(1)(c)Section 274

27,115/- in the instant case works out to Rs. 35,37,508/- and therefore, the levy of penalty at Rs. 35,37,508/- under section 271(1)(c) of the Act is bad in law and liable to be deleted. 10. For that on the facts and circumstances of the case, the impugned penalty order being passed in haste

SHRI TAKING WELLY,ITANAGAR vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, the both the appeals filed by the assessees in I

ITA 175/GTY/2020[2015-16]Status: DisposedITAT Guwahati02 Jan 2023AY 2015-16

Bench: Sh. Sanjay Garg & Dr. Manish Borad

Section 10(26)Section 271Section 271(1)(c)Section 274

27,115/- in the instant case works out to Rs. 35,37,508/- and therefore, the levy of penalty at Rs. 35,37,508/- under section 271(1)(c) of the Act is bad in law and liable to be deleted. 10. For that on the facts and circumstances of the case, the impugned penalty order being passed in haste

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SHILLONG, SHILLONG vs. MEGHALAYA POWER TRANSMISSION CORPORATION LIMITED, LUMJINGSHAI, SHILLONG

In the result, the appeal of the Revenue is allowed

ITA 308/GTY/2025[2016-17]Status: DisposedITAT Guwahati13 Mar 2026AY 2016-17
Section 139(4)Section 139(9)Section 143(3)Section 144Section 263Section 271(1)(c)Section 72Section 80Section 80I

penalty u/s 271(1)(c) has been imposed for furnishing of inaccurate\nparticulars of two amounts (i) an amount of Rs 6,31,275/- In respect of disallowances\nmade by the AO to the extent sustained in appeals (ii) an amount of Rs.2,98,51,729/-\nwhich the AO had held as wrongly claimed loss in the belated Return filed

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

27-02- CIT(A)- ) 143(3) 2.2 Yes -13 2015 09 2018 3,Kolkata order s for other AY's 2013 30-03- 60,96,1 143(3) 4 -14 2016 28 2013 18-12- 143(3)/14 71,40,5 3 27.07.2022 CIT(A), Guwahati -14 2017 7 99 40. From a perusal of the above chart

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

27-02- CIT(A)- ) 143(3) 2.2 Yes -13 2015 09 2018 3,Kolkata order s for other AY's 2013 30-03- 60,96,1 143(3) 4 -14 2016 28 2013 18-12- 143(3)/14 71,40,5 3 27.07.2022 CIT(A), Guwahati -14 2017 7 99 40. From a perusal of the above chart

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

27-02- CIT(A)- ) 143(3) 2.2 Yes -13 2015 09 2018 3,Kolkata order s for other AY's 2013 30-03- 60,96,1 143(3) 4 -14 2016 28 2013 18-12- 143(3)/14 71,40,5 3 27.07.2022 CIT(A), Guwahati -14 2017 7 99 40. From a perusal of the above chart

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

27-02- CIT(A)- ) 143(3) 2.2 Yes -13 2015 09 2018 3,Kolkata order s for other AY's 2013 30-03- 60,96,1 143(3) 4 -14 2016 28 2013 18-12- 143(3)/14 71,40,5 3 27.07.2022 CIT(A), Guwahati -14 2017 7 99 40. From a perusal of the above chart

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

27-02- CIT(A)- ) 143(3) 2.2 Yes -13 2015 09 2018 3,Kolkata order s for other AY's 2013 30-03- 60,96,1 143(3) 4 -14 2016 28 2013 18-12- 143(3)/14 71,40,5 3 27.07.2022 CIT(A), Guwahati -14 2017 7 99 40. From a perusal of the above chart