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.

11 results for “penalty u/s 271”+ Section 245D(1)clear

Sorted by relevance

Mumbai91Chennai17Allahabad16Jaipur11Chandigarh10Delhi8Patna6Pune6Agra5Hyderabad2Ahmedabad2Indore2SC2Amritsar1Surat1Bangalore1

Key Topics

Section 271(1)(c)18Section 153A8Addition to Income8Section 143(2)7Section 686Section 271A6Search & Seizure6Section 142(1)5Section 132(1)

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 322/JPR/2022[2013-14]Status: DisposedITAT Jaipur13 Oct 2022AY 2013-14
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Smt. Runi Pal, Addl. CIT
Section 127Section 142(1)Section 143(2)Section 245D(4)Section 271A

245D(6). Accordingly, the application in both cases, are hereby rejected.” As a result, the proceedings were abated to the assessing officer. 6. The ld. AO has completed the assessment u/s. 143(3) r.w.s. 153B(b)(1) r.w.s. 245A of the Act at Rs. 11,03,13,509/- as against the returned income of the assessee

4
Section 1274
Undisclosed Income4
Penalty4

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 321/JPR/2022[2012-13]Status: DisposedITAT Jaipur13 Oct 2022AY 2012-13
For Appellant: Shri S.L. Poddar ( Adv.)For Respondent: Ms. Runi Pal (Addl.CIT)a
Section 127Section 153ASection 271(1)(c)

penalty of Rs. 1,85,400/- u/s 271(1)(c) of the Income Tax Act, 1961. 6. The assessee craves your indulgence to add amend or alter all or any grounds of appeal before or at the time of hearing.” Mangi Lal Kandoi vs. ACIT 6. The fact as culled out from the records is that the original return

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 319/JPR/2022[2010-11]Status: DisposedITAT Jaipur13 Oct 2022AY 2010-11
For Appellant: Shri S.L. Poddar ( Adv.)For Respondent: Ms. Runi Pal (Addl.CIT)a
Section 127Section 153ASection 271(1)(c)

penalty of Rs. 1,85,400/- u/s 271(1)(c) of the Income Tax Act, 1961. 6. The assessee craves your indulgence to add amend or alter all or any grounds of appeal before or at the time of hearing.” Mangi Lal Kandoi vs. ACIT 6. The fact as culled out from the records is that the original return

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 320/JPR/2022[2011-12]Status: DisposedITAT Jaipur13 Oct 2022AY 2011-12
For Appellant: Shri S.L. Poddar ( Adv.)For Respondent: Ms. Runi Pal (Addl.CIT)a
Section 127Section 153ASection 271(1)(c)

penalty of Rs. 1,85,400/- u/s 271(1)(c) of the Income Tax Act, 1961. 6. The assessee craves your indulgence to add amend or alter all or any grounds of appeal before or at the time of hearing.” Mangi Lal Kandoi vs. ACIT 6. The fact as culled out from the records is that the original return

MRS. RENU SEHGAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeals of the assessee is allowed and that of the

ITA 708/JPR/2018[2012-13]Status: DisposedITAT Jaipur19 Aug 2019AY 2012-13

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Varinder Mehta, CIT-DR fu/kZkfjrh dh vksj ls@
Section 143Section 143(3)Section 153Section 153ASection 51Section 68

Penalty u/s 271(1)( c) is also initiated for concealment of income of Rs. 5 lakhs as it is a clear case of concealing income. Notice u/s 271(1)( c) is being issued separately for stated default.’’ Thus the ld. CIT(A) has considered the application submitted by the assessee u/s 245(C(1) of the Act as an evidentiary

DCIT, CENTRAL CIRCL-1,, JAIPUR vs. SHRI MOHAN SUKHANI, JAIPUR

In the result, both the appeals filed by the Revenue are dismissed

ITA 1360/JPR/2019[2016-17]Status: DisposedITAT Jaipur03 Jan 2022AY 2016-17
For Appellant: Shri Dileep Shivpuri (Adv.) aFor Respondent: Shri Rajendra Singh (CIT)
Section 132Section 142(1)Section 143(2)Section 153C

Penalty proceedings u/s 271 (1)(c) of the Income-tax Act, 1961 is being initiated for concealment of income.” 6. Being aggrieved with the action of the Assessing officer in making the aforesaid additions, the assessee carried the matter in appeal before the ld. CIT(A) wherein the assessee challenged the action of the Assessing Officer both on legal

DCIT, CENTRAL CIRCL-1,, JAIPUR vs. SHRI MOHAN SUKHANI, JAIPUR

In the result, both the appeals filed by the Revenue are dismissed

ITA 1359/JPR/2019[2014-15]Status: DisposedITAT Jaipur03 Jan 2022AY 2014-15
For Appellant: Shri Dileep Shivpuri (Adv.) aFor Respondent: Shri Rajendra Singh (CIT)
Section 132Section 142(1)Section 143(2)Section 153C

Penalty proceedings u/s 271 (1)(c) of the Income-tax Act, 1961 is being initiated for concealment of income.” 6. Being aggrieved with the action of the Assessing officer in making the aforesaid additions, the assessee carried the matter in appeal before the ld. CIT(A) wherein the assessee challenged the action of the Assessing Officer both on legal

ROHIT LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

ITA 339/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Oct 2024AY 2015-16
For Appellant: Sh. Vinod Kumar Gupta, CAFor Respondent: MS. Alka Gautam, CIT(V.H)
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 68Section 69

penalty proceedings u/s 271(1)(c) is being\ninitiated for concealment of income.\n(Rs. 37,47,000/-)\n7.\nIn the first appeal, the addition so made by the Ld. AO was sustained by\nthe Ld. CIT (A). Hence this appeal.\nGrounds of Appeal No. 1\nLd.AO erred in law as well as on the facts of the case

DCIT, CENTRAL CIRCLE-1, JAIPUR vs. LATE SMT. PUSHPA GOYAL, JAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 1300/JPR/2019[2014-15]Status: DisposedITAT Jaipur03 Jan 2022AY 2014-15
For Appellant: Shri P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (PCIT) fu/kZkfjrh dh vksj ls@
Section 115Section 132(1)Section 139Section 139(5)Section 143(2)Section 153ASection 68

Penalty u/s 271 (1)(c) is being initiated for concealment of income.” 7. It was further submitted by the ld PCIT/DR that ld. CIT(A) has failed to consider the evidences found during the course of search and has deleted the addition on the ground that M/s MBDL Pvt. Ltd has owned up all the data found in cloud

DCIT, CENTRAL CIRCLE-1, JAIPUR vs. LATE SMT. PUSHPA GOYAL, JAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 1301/JPR/2019[2015-16]Status: DisposedITAT Jaipur03 Jan 2022AY 2015-16
For Appellant: Shri P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (PCIT) fu/kZkfjrh dh vksj ls@
Section 115Section 132(1)Section 139Section 139(5)Section 143(2)Section 153ASection 68

Penalty u/s 271 (1)(c) is being initiated for concealment of income.” 7. It was further submitted by the ld PCIT/DR that ld. CIT(A) has failed to consider the evidences found during the course of search and has deleted the addition on the ground that M/s MBDL Pvt. Ltd has owned up all the data found in cloud

DCIT, CENTRAL CIRCLE-1, JAIPUR vs. LATE SMT. PUSHPA GOYAL, JAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 1299/JPR/2019[2013-14]Status: DisposedITAT Jaipur03 Jan 2022AY 2013-14
For Appellant: Shri P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (PCIT) fu/kZkfjrh dh vksj ls@
Section 115Section 132(1)Section 139Section 139(5)Section 143(2)Section 153ASection 68

Penalty u/s 271 (1)(c) is being initiated for concealment of income.” 7. It was further submitted by the ld PCIT/DR that ld. CIT(A) has failed to consider the evidences found during the course of search and has deleted the addition on the ground that M/s MBDL Pvt. Ltd has owned up all the data found in cloud