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4 results for “penalty u/s 271”+ Section 234Dclear

Sorted by relevance

Mumbai123Delhi85Ahmedabad43Hyderabad26Raipur19Surat10Bangalore10Jaipur8Rajkot8Kolkata4Indore4Dehradun3Chandigarh2Nagpur2Jodhpur2Jabalpur1Patna1Agra1

Key Topics

Section 271(1)(c)4Penalty4Section 1472Section 1532Section 234B2Section 143(3)2Section 143(2)2Reopening of Assessment2Addition to Income

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)

u/s 271(1)(c) are being initiated separately for\nfurnishing inaccurate particulars of income.”\nTherefore, the penalty-order of AY 2012-13 is unsustainable for this very\nreason also that there is no satisfaction recorded by AO in assessment-order\nqua any default having been committed by assessee attracting penalty\nproceedings of section 271(1)(c). In fact

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 Indore
2
Disallowance2
26 Jun 2025
AY 2013-14
Section 143(2)Section 143(3)Section 271(1)(c)

234D as per rules if\nany. Give credit to prepaid taxes, if any, after necessary verification.\n(KN. SONKAR)\nAssistant Commissioner of Income Tax - 2(1),\nBhopal\nCopy to the Assessee\n(KIM SONKAR)\nAssistant Commissioner of Income Tax - 2(1),\nBhopal\nCERTIFIED\nDy.Commissioner of Income Tax Circle-5(1)\nBhopal\n4. Thereafter, the AO passed penalty order u/s 271

LILASONS BREWERIES LTD. ,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX 1 (1), BHOPAL, BHOPAL

In the result, appeals of the assessee are allowed for statistical purposes

ITA 132/IND/2023[2009-10]Status: DisposedITAT Indore05 Jan 2024AY 2009-10

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

Section 147Section 153Section 234BSection 271(1)(c)

234D is not justified. Page 2 of 6 ITANo.132 & 133/Ind/2023 Lilasons Breweries Ltd. 7.That on the facts and in the circumstances of the case, initiation of penalty proceedings u/s 271(1)(c) is not justified. 8. That the appellate craves, leave to add, to urge, to alter or to amend any of the grounds of appeal on or before

LILASONS BREWERIES LTD. ,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX 1 (1), BHOPAL, BHOPAL

In the result, appeals of the assessee are allowed for statistical purposes

ITA 133/IND/2023[2010-11]Status: DisposedITAT Indore05 Jan 2024AY 2010-11

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

Section 147Section 153Section 234BSection 271(1)(c)

234D is not justified. Page 2 of 6 ITANo.132 & 133/Ind/2023 Lilasons Breweries Ltd. 7.That on the facts and in the circumstances of the case, initiation of penalty proceedings u/s 271(1)(c) is not justified. 8. That the appellate craves, leave to add, to urge, to alter or to amend any of the grounds of appeal on or before