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4 results for “penalty u/s 271”+ Section 132Bclear

Sorted by relevance

Hyderabad4Jaipur4Delhi1Indore1SC1

Key Topics

Section 143(3)4Section 404Addition to Income4Section 1323Section 1273Section 153A3Section 271(1)(c)3Section 249(4)3Penalty3Search & Seizure3Section 40A(3)2

HEENA KAUSER,HYDERABAD vs. ACIT, CENTER CIRCLE-2(3), HYDERABAD

In the result, appeals of assessee in ITA Nos

ITA 430/HYD/2024[2013-14]Status: DisposedITAT Hyderabad02 Jul 2024AY 2013-14

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia, Accounant Member

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Shakeer Ahamed, SR.AR
Section 127Section 132Section 143(3)Section 153ASection 249(4)Section 271(1)(c)

penalty proceedings under section 271(1)(c) for concealing income. Finally, the Assessing Officer completed the assessment u/s 143(3) r.w.s. 153A of the Income Tax Act interalia making an addition of Rs.20,13,280/- to the total income of the assessee towards difference in cash balance and passed assessment order on 19.04.2021. 4. Feeling aggrieved by the order passed

HEENA KAUSER,HYDERABAD vs. ACIT, CENTER CIRCLE-2(3), HYDERABAD

In the result, appeals of assessee in ITA Nos

ITA 431/HYD/2024[2017-18]Status: DisposedITAT Hyderabad02 Jul 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia, Accounant Member

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Shakeer Ahamed, SR.AR
Section 127Section 132Section 143(3)Section 153ASection 249(4)Section 271(1)(c)

penalty proceedings under section 271(1)(c) for concealing income. Finally, the Assessing Officer completed the assessment u/s 143(3) r.w.s. 153A of the Income Tax Act interalia making an addition of Rs.20,13,280/- to the total income of the assessee towards difference in cash balance and passed assessment order on 19.04.2021. 4. Feeling aggrieved by the order passed

HEENA KAUSER,HYDERABAD vs. ACIT., CENTER CIRCLE-2(3), HYDERABAD

In the result, appeals of assessee in ITA Nos

ITA 432/HYD/2024[2019-20]Status: DisposedITAT Hyderabad02 Jul 2024AY 2019-20

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia, Accounant Member

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Shakeer Ahamed, SR.AR
Section 127Section 132Section 143(3)Section 153ASection 249(4)Section 271(1)(c)

penalty proceedings under section 271(1)(c) for concealing income. Finally, the Assessing Officer completed the assessment u/s 143(3) r.w.s. 153A of the Income Tax Act interalia making an addition of Rs.20,13,280/- to the total income of the assessee towards difference in cash balance and passed assessment order on 19.04.2021. 4. Feeling aggrieved by the order passed

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes on the above terms

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

penalty u/s 234B of the Act by observing that the cash seized should have been adjusted against the self assessment tax payable with the return of income. Thus, considering the totality of facts and circumstances of the case, we hold that interest charged u/s 234B of the Act in the peculiar facts and circumstances of the present case, deserves