BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

65 results for “penalty u/s 271”+ Section 249(4)clear

Sorted by relevance

Mumbai292Delhi245Karnataka107Ahmedabad99Surat70Jaipur69Kolkata68Indore65Bangalore57Chennai47Pune47Ranchi35Chandigarh32Hyderabad30Raipur30Cochin22Nagpur20Panaji10Lucknow9Cuttack8Visakhapatnam7Jodhpur7Patna7Amritsar6Rajkot6Agra3Allahabad2Telangana2Rajasthan2Dehradun1

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

SURESH PATEL,DEWAS vs. CIT(A),NFAC, DELHI

Appeal is dismissed

Showing 1–20 of 65 · Page 1 of 4

31
Section 14719
Search & Seizure17
Condonation of Delay10
ITA 131/IND/2025[2009-10]Status: DisposedITAT Indore31 Jul 2025AY 2009-10

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

Section 144Section 249(4)(b)Section 253(5)Section 271(1)(c)

section 249(4)(b) and wrongly dismissed as ‘non- admitted’ whereas the factual position of assessee’s case is such that no advance tax or self-assessment tax was payable by assessee. That, the assessee was not aware of the impugned order passed by CIT(A) and it is only on 12.12.2024 when the assessee received a speed-post containing

SURESH PATEL,DEWAS vs. CIT(A) ,NFAC, DELHI

Appeal is dismissed

ITA 130/IND/2025[2009-10]Status: DisposedITAT Indore31 Jul 2025AY 2009-10

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

Section 144Section 249(4)(b)Section 253(5)Section 271(1)(c)

section 249(4)(b) and wrongly dismissed as ‘non- admitted’ whereas the factual position of assessee’s case is such that no advance tax or self-assessment tax was payable by assessee. That, the assessee was not aware of the impugned order passed by CIT(A) and it is only on 12.12.2024 when the assessee received a speed-post containing

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)

u/s 271(1)(c) of IT Act for AY 2014-15 and the same are discussed together as under as involving similar/same facts of case as advanced by the appellant as per law. Further the appellant has filed these two appeals, one each against assessment order and related penalty order of AO of AY 2014-15 with a delay

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)

u/s 271(1)(c) of IT Act for AY 2014-15 and the same are discussed together as under as involving similar/same facts of case as advanced by the appellant as per law. Further the appellant has filed these two appeals, one each against assessment order and related penalty order of AO of AY 2014-15 with a delay

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

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

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 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

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 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

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

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 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

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 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 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

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

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