BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

6 results for “penalty u/s 271”+ Section 234Bclear

Sorted by relevance

Mumbai348Delhi334Ahmedabad116Bangalore60Hyderabad52Jaipur42Pune26Allahabad25Rajkot24Kolkata23Chandigarh17Indore16Amritsar13Nagpur13Surat11Patna10Visakhapatnam6Jodhpur6Lucknow6Agra6Dehradun4Raipur3Chennai3Jabalpur3Ranchi2Cuttack1

Key Topics

Section 12A12Section 1110Section 143(3)6Penalty4Addition to Income4Section 143(2)3Section 69A3Section 271(1)(c)3Cash Deposit

MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR

In the result, the appeal of the assessee is partly allowed

ITA 159/JODH/2019[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14
Section 143(2)Section 144Section 234ASection 234BSection 271(1)(b)

penalty proceedings under Section 271(1)(b) and 271(1)(c) of the Act being premature at this stage, both the grounds are dismissed. 6. The ground No. 7 raised by the appellant is regarding charging of interest amounting to Rs. 24,49.836/- u/s 234B

ACIT, CIRCLE (EXEMPTION), , JODHPUR vs. PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT, PALI

In the result the appeal of the revenue in ITA No

3
Section 115B2
Section 234A2
Natural Justice2
ITA 294/JODH/2019[2016-17]Status: DisposedITAT Jodhpur22 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

234B of the Act. This ground being consequential in nature, the AO is directed to give effect to this order and charge interest as per law. This ground is treated as allowed. 05. The 4th ground of appeal regarding initiation of penalty proceedings u/s. 271(1)(c), it is observed that no appeal lies against initiation of penalty proceedings u/s

PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT,PALI vs. CIT, EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA No

ITA 67/JODH/2019[2016-17]Status: DisposedITAT Jodhpur22 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

234B of the Act. This ground being consequential in nature, the AO is directed to give effect to this order and charge interest as per law. This ground is treated as allowed. 05. The 4th ground of appeal regarding initiation of penalty proceedings u/s. 271(1)(c), it is observed that no appeal lies against initiation of penalty proceedings u/s

LOKESH SETHIYA,CHITTORGARH vs. ITO, CHITTORGARH

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

ITA 80/JODH/2022[2016-17]Status: DisposedITAT Jodhpur20 Jan 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 143(3)Section 23ASection 271(1)(c)

Section 143(3) of the Income Tax Act, 1961 (in short 'the Act') dated 14.12.2018. Lokesh Sethiya vs. ITO 2. The assessee has raised the following grounds:- “1. That on the facts and in the circumstances of the case, the ld. CIT(A) has erred in sustaining the addition of Rs. 12,24,265/- being cash deposited in bank account

CHANDAN SINGH,POKRAN vs. ITO,, JAISALMER

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

ITA 74/JODH/2022[2016-17]Status: DisposedITAT Jodhpur20 Jan 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 143(3)Section 271(1)(c)Section 68Section 69Section 69A

234B and 2340 The assessee did not furnish any contentions in respect of this ground of appeal during the appellate proceedings. The levy of interest under these sections is mandatory on satisfaction of the conditions specified in the respective sections. The assessee did not point out specific mistakes that occurred in computation of interest under these sections. This ground

NEERAJ RANGWANI,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the appeal of the assessee is treated as allowed for statistical purposes as per direction mentioned above

ITA 150/JODH/2022[2017-18]Status: DisposedITAT Jodhpur13 Mar 2023AY 2017-18

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 234ASection 271Section 44ASection 69A

234B and 234C. 5. The appellant crave liberty to add, amend, alter, modify or delete any of the ground of appeal on or before its hearing before your honours.” 3 ITA No. 150/Jodh/2022 & SA No. 07/Jodh/2022 Neeraj Rangwani vs. ITO 3. Briefly the facts of the case are that the return of income for the assessment year