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21 results for “penalty u/s 271”+ Section 183clear

Sorted by relevance

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Key Topics

Section 271D182Section 269S78Penalty16Section 271E13Section 40A(3)9Section 699Section 271(1)(c)7Section 153A6Disallowance6

DCIT-5(1), BHOPAL, BHOPAL vs. M P STATE TOURISM DEVELOPMENT CORPORATION LIMITED, BHOPAL

Appeals are dismissed

ITA 774/IND/2024[2014-15]Status: DisposedITAT Indore26 Jun 2025AY 2014-15
Section 143(2)Section 143(3)Section 271(1)(c)

penalty imposed by AO u/s 271(1)(c).\nLearned Representatives agree that the underlying facts are identical in all\nthree cases, therefore we have heard these appeals analogously and are\ngoing to dispose of by this common order for the sake of clarity, convenience\nand brevity. Both sides argued the facts of first appeal being ITA No.\n772/Ind/2024

DCIT, CIRCLE-5(1), BHOPAL, BHOPAL vs. M P STATE TOURISM DEVELOPMENT CORPORATION LIMITED, BHOPAL

Appeals are dismissed

ITA 773/IND/2024[2013-14]Status: DisposedITAT Indore26 Jun 2025

Showing 1–20 of 21 · Page 1 of 2

Addition to Income6
Unexplained Investment5
Section 143(3)3
AY 2013-14
Section 143(2)Section 143(3)Section 271(1)(c)

penalty imposed by AO u/s 271(1)(c).\nLearned Representatives agree that the underlying facts are identical in all\nthree cases, therefore we have heard these appeals analogously and are\ngoing to dispose of by this common order for the sake of clarity, convenience\nand brevity. Both sides argued the facts of first appeal being ITA No.\n772/Ind/2024

DCIT, CIRCLE-5(1), BHOPAL, BHOPAL vs. M P STATE TOURISM DEVELOPMENT CORPORATION LIMITED, BHOPAL

Appeals are dismissed

ITA 772/IND/2024[2012-13]Status: DisposedITAT Indore26 Jun 2025AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(3)Section 271(1)(c)

183/-). We re-produce below the entire assessment-order passed by AO, out of which Para 4 is related to the impugned disallowance: Page 2 of 13 M.P. State Tourism Development Corporation Limited ITA Nos. 772 to 774/Ind/2024 A.Ys. 2012-13 to 2014-15 Page 3 of 13 M.P. State Tourism Development Corporation Limited ITA Nos. 772 to 774/Ind/2024 A.Ys

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 793/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 794/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 795/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 796/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 798/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 799/IND/2019[2015-16]Status: DisposedITAT Indore31 Jan 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 800/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 801/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 802/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 803/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 804/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 805/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

THE ACIT, (CENTRAL)-1, INDORE vs. M/S. PRAKASH ASHPHLTING & TOLL HIGHWAY LTD., INDORE

Appeals are dismissed

ITA 797/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

183 (Del) and Daya Chand V. CIT (2001) 250 ITR 327 (Del) and S.P. Goel V. DCIT (2002) 82 ITD 85 (Mum.): Nine out of 19 slips found were without any name or amount and therefore were dumb documents and no adverse inference could be drawn. Common Cause (A Registered Society) Vs. Union of India

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

ITA 206/IND/2023[2015-16]Status: DisposedITAT Indore22 Aug 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 40A(3)Section 69

271(1)(c) are hereby initiated in the matter for A.Y. 2015-16 & A.Y. 2016-17. I am also satisfied that the assessee has under-reported his income for A.Y. 2017-18. Therefore, penalty proceedings u/s 270A are hereby initiated in the matter for A.Y. 2017- 18. Further, in view of the provisions of section 271AAB

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

ITA 207/IND/2023[2016-17]Status: DisposedITAT Indore22 Aug 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 40A(3)Section 69

271(1)(c) are hereby initiated in the matter for A.Y. 2015-16 & A.Y. 2016-17. I am also satisfied that the assessee has under-reported his income for A.Y. 2017-18. Therefore, penalty proceedings u/s 270A are hereby initiated in the matter for A.Y. 2017- 18. Further, in view of the provisions of section 271AAB

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

ITA 227/IND/2023[2018-19]Status: DisposedITAT Indore22 Aug 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 40A(3)Section 69

271(1)(c) are hereby initiated in the matter for A.Y. 2015-16 & A.Y. 2016-17. I am also satisfied that the assessee has under-reported his income for A.Y. 2017-18. Therefore, penalty proceedings u/s 270A are hereby initiated in the matter for A.Y. 2017- 18. Further, in view of the provisions of section 271AAB

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 94/IND/2018[2009-10]Status: DisposedITAT Indore04 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

SECTION 292C OF THE ACT Your Honours, first of all, the loose papers and other papers found and seized from the premises of some other persons cannot be taken as an evidence under s.292C of the Act against the appellant company. It is therefore, merely on the basis of findings given in the case of some other assessees, without conducting