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.

11 results for “penalty u/s 271”+ Section 120(4)(b)clear

Sorted by relevance

Mumbai183Delhi112Jaipur51Raipur45Bangalore41Chennai35Rajkot29Allahabad23Kolkata22Pune17Chandigarh16Indore15Visakhapatnam12Hyderabad11Ahmedabad8Cuttack7Lucknow6Guwahati5Nagpur3Cochin3Surat2Jabalpur1

Key Topics

Section 80I41Section 143(3)10Deduction9Addition to Income9Section 153A7Section 69A6Section 115J5Section 143(2)5Section 142(1)

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, MADHAPUR

In the result, all the appeals of the Revenue are dismissed

ITA 688/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

271 / Hyd / 2011, dated 07.09.2012 is borne in mind wherein it was held: “……. The Assessing Officer has to see whether the assessee carried on contract for sale or contract for sale and the applicability of Explanation below Section 80IA(13) of the Act. The Assessing Officer is directed to examine the terms of contract including the nature of obligations

4
Section 1324
Search & Seizure3
TDS2

ACIT., CIRCLE-8(1), HYDERABAD vs. NCC HES JV, HYDERABAD

In the result, all the appeals of the Revenue are dismissed

ITA 682/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Feb 2025AY 2017-18
For Appellant: Shri S. Ramarao, AdvocateFor Respondent: \nMs. M. Narmada, CIT-DR
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 80I

271 / Hyd / 2011, dated 07.09.2012 is\nborne in mind wherein it was held:\n“....... The Assessing Officer has to see whether the assessee carried on\ncontract for sale or contract for sale and the applicability of Explanation\nbelow Section 80IA(13) of the Act. The Assessing Officer is directed to\nexamine the terms of contract including the nature of obligations

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 603/HYD/2016[2009-10]Status: DisposedITAT Hyderabad31 Jul 2023AY 2009-10

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

120 Taxman 315/[2001] 251 ITR 873 (Guj.). This Court also in case of Danny Denzongpa v. CIT [2010] 7 taxmann.com 81/194 Taxman 415 [2012] 344 ITR 166, has taken a similar view. 33 M/s. HES Infra Pvt. Ltd. 8. However, the Petitioners are faced with the statutory provision contained in sub-section (5) of section

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 604/HYD/2016[2010-11]Status: DisposedITAT Hyderabad31 Jul 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

120 Taxman 315/[2001] 251 ITR 873 (Guj.). This Court also in case of Danny Denzongpa v. CIT [2010] 7 taxmann.com 81/194 Taxman 415 [2012] 344 ITR 166, has taken a similar view. 33 M/s. HES Infra Pvt. Ltd. 8. However, the Petitioners are faced with the statutory provision contained in sub-section (5) of section

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 605/HYD/2016[2011-12]Status: DisposedITAT Hyderabad31 Jul 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

120 Taxman 315/[2001] 251 ITR 873 (Guj.). This Court also in case of Danny Denzongpa v. CIT [2010] 7 taxmann.com 81/194 Taxman 415 [2012] 344 ITR 166, has taken a similar view. 33 M/s. HES Infra Pvt. Ltd. 8. However, the Petitioners are faced with the statutory provision contained in sub-section (5) of section

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 606/HYD/2016[2012-13]Status: DisposedITAT Hyderabad31 Jul 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. T. Vijaya Lakshmi, CIT-DRFor Respondent: Shri A. Srinivas, C.A
Section 143(3)Section 153ASection 80I

120 Taxman 315/[2001] 251 ITR 873 (Guj.). This Court also in case of Danny Denzongpa v. CIT [2010] 7 taxmann.com 81/194 Taxman 415 [2012] 344 ITR 166, has taken a similar view. 33 M/s. HES Infra Pvt. Ltd. 8. However, the Petitioners are faced with the statutory provision contained in sub-section (5) of section

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 241/HYD/2022[2015-16]Status: DisposedITAT Hyderabad11 Dec 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

b) of sub-section (1) of section 12A, section 44AB 73[, section 44DA, section 50B], section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, 74[section 115JB 75[, section 115JC] or section 115VW] 76[or to give a notice under clause (a) of sub-section (2) of section

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 239/HYD/2022[2013-14]Status: DisposedITAT Hyderabad11 Dec 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

b) of sub-section (1) of section 12A, section 44AB 73[, section 44DA, section 50B], section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, 74[section 115JB 75[, section 115JC] or section 115VW] 76[or to give a notice under clause (a) of sub-section (2) of section

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 240/HYD/2022[2014-15]Status: DisposedITAT Hyderabad11 Dec 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

b) of sub-section (1) of section 12A, section 44AB 73[, section 44DA, section 50B], section 80-IA, section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, 74[section 115JB 75[, section 115JC] or section 115VW] 76[or to give a notice under clause (a) of sub-section (2) of section

RAJESWARA RAO ANNE,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(4), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1438/HYD/2025[2019-20]Status: DisposedITAT Hyderabad19 Dec 2025AY 2019-20
For Appellant: Shri Phaneendra Nag, CA
Section 11ISection 132Section 271Section 271ASection 274

u/s 271 read with\nsection 274 of the Income Tax Act which does not mention the\nspevific default committed by the appellant rendering the\nappellant liable to penalty under Income Tax Act.\n5. On the facts and circumstances of the case and in law the\nLd. CIT(A) erred in upholding the validity of the penalty order\nby observing that

MRL TRADING COMPANY,HYDERABAD vs. ITO., WARD-7(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 29/HYD/2025[2017-18]Status: DisposedITAT Hyderabad07 Jan 2026AY 2017-18
For Appellant: \nCA A SrinivasFor Respondent: \nMS Kritika Jaiswal, Sr. AR
Section 143(3)Section 69A

271 1,350\n8,132\n12,46,470\n16\n22,141 6,186 1,743\n3,319\n25,91,450\