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65 results for “penalty u/s 271”+ Section 249(3)clear

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Key Topics

Section 153A108Section 143(3)63Penalty39Section 142(1)37Section 271(1)(c)37Addition to Income36Section 14433Section 271(1)(b)31Section 271

SHRI KULWANT SINGH BHATIA,INDORE vs. THE ADDL. CIT, RANGE-3, INDORE

In the result, all the ix appeals as mentioned above are

ITA 414/IND/2012[2002-03]Status: DisposedITAT Indore11 Aug 2017AY 2002-03

Bench: Shri C.M.Garg & Shri O.P.Meenaआ /. सं . अ .

Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

u/s. 271(1)(c) of the Act. Shri Kulwant Singh Bhatia v. Addl. CIT-Range 3(1) Indore/I.T.A. No. 414 to 419/Ind/2012/A.Y.: 02-03 to 07-08 Page 3 of 23 3a) That, the learned CIT (A) grossly erred in confirming the imposition of penalty, which is solely based on the additional income declared by the appellant in his return

MEENA DEVI RAI JHANSI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

Showing 1–20 of 65 · Page 1 of 4

31
Section 14719
Search & Seizure17
Condonation of Delay10

In the result all the appeals of the three assessee(s) namely

ITA 251/IND/2018[12-13]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MANISH RAI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 248/IND/2018[16-17]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MANISH RAI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 246/IND/2018[14-15]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MANISH RAI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 245/IND/2018[13-14]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MANNU RAI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 235/IND/2018[10-11]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MEENA DEVI RAI JHANSI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 254/IND/2018[15-16]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MANISH RAI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 247/IND/2018[2015-2016]Status: DisposedITAT Indore21 Aug 2020AY 2015-2016

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MEENA DEVI RAI JHANSI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 249/IND/2018[10-11]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MANISH RAI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 243/IND/2018[11-12]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MEENA DEVI RAI JHANSI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 253/IND/2018[14-15]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MEENA DEVI RAI JHANSI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 252/IND/2018[13-14]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MEENA DEVI RAI JHANSI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 255/IND/2018[16-17]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MEENA DEVI RAI JHANSI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 250/IND/2018[2011-2012]Status: DisposedITAT Indore21 Aug 2020AY 2011-2012

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MANISH RAI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 244/IND/2018[12-13]Status: DisposedITAT Indore21 Aug 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MANISH RAI,JHANSI vs. DCIT CENTRAL CIRCLE, BHOPAL

In the result all the appeals of the three assessee(s) namely

ITA 242/IND/2018[2010-11]Status: DisposedITAT Indore21 Aug 2020AY 2010-11

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 142Section 142(1)Section 143(3)Section 144Section 153ASection 271Section 271(1)(b)

249 to 255/Ind/2018 Assessment Years: 2010-11 to 2016-17 Smt. Meena Devi Rai, Q-8, Ras Bahar Colony, Shivpuri Road, Jhansi : Appellant PAN: AFIPR5616C V/s Dy. Commissioner of Income Tax, : Respondent Central Circle, Bhopal Appellant by Ms. Nisha Lahoti, C.A Revenue by Smt. Ashima Gupta, CIT Date of Hearing 19.08.2020 Date of Pronouncement

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER, WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

ITA 791/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

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

Section 142(1)Section 144Section 147Section 148Section 246ASection 250Section 253Section 271(1)(c)

Section 249(3) of the Act as discussed supra. 7. In the result, appellant appeal against the assessment order u/s. 147 r.w.s 144 of AY 2014-15 dated 23.03.2022 is dismissed. 2.5 The assessee being aggrieved by the “Impugned Order” has preferred the instant second appeal before this tribunal and has raised following grounds of appeal in the form

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

ITA 790/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

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

Section 142(1)Section 144Section 147Section 148Section 246ASection 250Section 253Section 271(1)(c)

Section 249(3) of the Act as discussed supra. 7. In the result, appellant appeal against the assessment order u/s. 147 r.w.s 144 of AY 2014-15 dated 23.03.2022 is dismissed. 2.5 The assessee being aggrieved by the “Impugned Order” has preferred the instant second appeal before this tribunal and has raised following grounds of appeal in the form

M/S PLATINUM HORAZINE PVT. LTD.,INDORE vs. THE ACIT CIRCLE 3(1), INDORE

In the result, the appeal of the assessee stands

ITA 713/IND/2016[2009-10]Status: DisposedITAT Indore04 May 2017AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaआ.अ.सं./ I.T.A. No.713/Ind/2016 िनधा"रण वष" /Assessment Year: 2009-10

Section 249Section 253Section 271(1)Section 4Section 5

249 of the Income Tax Act 1961 used in identical terms in the Limitation Act and the CPC. Such expression has also been used under section 4 of the Income Tax Act 1961 such as sections 273, 274 etc. The expression “’sufficient cause” within the meaning of Section 5 of Limitation Act as well as a similar other provisions

THE ACIT -3(1), INDORE vs. M/S. MAYA SPINNERS LTD., INDORE

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 392/IND/2017[1996-97]Status: DisposedITAT Indore03 Aug 2018AY 1996-97

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 1996-97

Section 271(1)(c)

3. Briefly stated facts are that the Assessing Officer vide its order dated 27.03.2015 u/s 271(1)(c) of the Income Tax Act 1961(hereinafter called as ‘the Act’) observed that the Ld. CIT(A) sustained addition in respect of disallowance of expenses on expansion of Rs.2,00,44,282/-. Thus he imposed penalty on this issue. 4. Against this