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50 results for “penalty u/s 271”+ Section 58clear

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Key Topics

Section 271D182Section 269S78Section 153A63Section 139(1)35Addition to Income28Penalty23Section 143(3)20Section 13213Section 271E

GAURAV AJMERA,RATLAM vs. DCIT(CENTRAL)-2, INDORE

Appeal is allowed

ITA 808/IND/2024[2017-2018]Status: DisposedITAT Indore25 Aug 2025AY 2017-2018
Section 131Section 132(4)Section 132ASection 143(3)Section 234ASection 271ASection 274

58,000/- for the assessment year under\nconsideration and the same was offered in its return of income.\n\n2. On the facts and in the circumstances of the case, the Ld. CIT(A) has\nerred in law and in facts by deleting the penalty u/s 271AAB of the I.T.\nAct, 1961 without appreciating the fact that in the show

SEEMA JAIN,INDORE vs. ITO 1(1), INDORE

Showing 1–20 of 50 · Page 1 of 3

13
Section 115B12
Disallowance11
Unexplained Investment9

Appeal is allowed

ITA 591/IND/2024[2013-14]Status: DisposedITAT Indore17 Jul 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2013-14 Seema Jain, Ito 1(1) 73-Ba, Scheme No.94, Indore Regency Adrise, Near बनाम/ Bombay Hospital, Vs. Vijay Nagar, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Adtpj4652K Assessee By Shri Anil Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2025 Date Of Pronouncement 17.07.2025

Section 139Section 143(2)Section 143(3)Section 147Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 50Section 50C

section 50C. Therefore, in view of the various decisions as relied upon by the Ld. Authorized Representative as well as by the CIT(A), we do not find any error in the impugned order of CIT(A) in deleting the penalty levied u/s 271(1)(c).” (c) ITAT Ahmedabad – Kantibhai Mohanbhai Kheni Vs. The ACIT – ITA No. 1831/Ahd/2014 – order dated

SMT. KAVITA SACHDEV,INDORE vs. ITO-3(4), INDORE, INDORE

In the result, the appeal of the assessee is allowed

ITA 255/IND/2023[2011-12]Status: DisposedITAT Indore16 May 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2011-12 Smt. Kavita Sachdev, Income-Tax Officer, 112,Jairampur Colony, 3(4), बनाम/ Indore. Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan : Arcps6793D Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2024 Date Of Pronouncement 16.05.2024

Section 147Section 148Section 271(1)(c)

58 years old lady suffering from various medical illnesses. The impugned order of Ld. CIT(A) was sent through e-mail, but due to health problem the assessee was undergoing the treatment, and, therefore, could not notice the Page 1 of 8 Smt. Kavita Sachdev, Indore Assessment year 2011-12 impugned order of the Ld. CIT(A). The Ld. Authorized

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

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

58,55,122 FY 08-09 2,85,25,021 5,52,49,940 Cash transaction of PATH with directors & Relatives FY 09-10 1,46,61,842 5,37,00,603 7.2 All these figures as given by the AO are based on the assumption of the AO that the transactions recorded in the loose paper against the name

SHRI MANJIT SINGH BHATAI,INDORE vs. THE JCIT RANGE-3, INDORE

In the result, both the appeals of the assessee are allowed for

ITA 242/IND/2023[2010-2011]Status: DisposedITAT Indore26 Oct 2023AY 2010-2011

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

Section 143(3)Section 14ASection 271(1)(c)Section 68

Section 250(6) of the Income-tax Act, 1961. Accordingly, the impugned order of the Ld. CIT(A) is set-aside and the matter is remanded to the record of the Ld. CIT(A) for deciding the same afresh on merit after giving appropriate opportunity of hearing to the assessee. 8. In the appeal arising from penalty u/s 271

SHRI MANJIT SINGH BHATAI,INDORE vs. THE JCIT RANGE-3, INDORE

In the result, both the appeals of the assessee are allowed for

ITA 243/IND/2023[2012-13]Status: DisposedITAT Indore26 Oct 2023AY 2012-13

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

Section 143(3)Section 14ASection 271(1)(c)Section 68

Section 250(6) of the Income-tax Act, 1961. Accordingly, the impugned order of the Ld. CIT(A) is set-aside and the matter is remanded to the record of the Ld. CIT(A) for deciding the same afresh on merit after giving appropriate opportunity of hearing to the assessee. 8. In the appeal arising from penalty u/s 271

PRAMOD KUMAR SINGH,BHOPAL vs. ITO-WARD-3(1), BHOPAL

Appeals are allowed for statistical purposes

ITA 302/IND/2023[2007-08]Status: DisposedITAT Indore30 Apr 2024AY 2007-08

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

Section 142(1)Section 144Section 147Section 148Section 253(5)Section 271(1)(b)Section 271(1)(c)

58, Vrindavan Nagar, Bhopal Ayodhya Bye Pass Road, Vs. Piplani, Bhopal (PAN: AXNPS4241H) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Harsh Vijaywargiya, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.04.2024 Date of Pronouncement 30.04.2024 आदेश / O R D E R Per Bench: The captioned three appeals are filed by same assessee, the details are as under

PRAMOD KUMAR SINGH,BHOPAL vs. ITO, WARD-3(1), BHOPAL

Appeals are allowed for statistical purposes

ITA 300/IND/2023[2007-08]Status: DisposedITAT Indore30 Apr 2024AY 2007-08

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

Section 142(1)Section 144Section 147Section 148Section 253(5)Section 271(1)(b)Section 271(1)(c)

58, Vrindavan Nagar, Bhopal Ayodhya Bye Pass Road, Vs. Piplani, Bhopal (PAN: AXNPS4241H) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Harsh Vijaywargiya, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.04.2024 Date of Pronouncement 30.04.2024 आदेश / O R D E R Per Bench: The captioned three appeals are filed by same assessee, the details are as under