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4 results for “penalty u/s 271”+ Section 263(1)clear

Sorted by relevance

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Key Topics

Section 271E9Section 143(3)8Section 271(1)(b)8Section 142(1)7Section 271(1)(c)4Section 1474Section 2744Penalty4Limitation/Time-bar

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

ITA 333/JODH/2019[2009-10]Status: DisposedITAT Jodhpur20 Sept 2023AY 2009-10
Section 127Section 132Section 271(1)(c)

u/s 271(1)(c) vide order dated 28-06-2019. So, the assessee on being aggrieved preferred this appeal against the order of the CIT(A)-2, Udaipur dated 28-06-2019 by taking the ground of limitation stating that the order passed by the ld. CIT(A) ordering the levy of the penalty was barred by limitation in accordance

SANGRAM RAM,BIKANER vs. ITO, WARD -1(1), BIKANER

In the result, both appeals of the assessee are allowed

ITA 119/JODH/2022[2010-11]Status: DisposedITAT Jodhpur20 Jan 2023AY 2010-11
4
Section 153A3
Addition to Income2
Search & Seizure2

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

Section 142(1)Section 143(2)Section 143(3)Section 147Section 263Section 271(1)(b)Section 274

263 of the I.T. Act issued various statutory notices u/s 142(1) of the I.T. Act and a show cause notice to the appellant. However, there was no response from the appellant to any of the notices issued and served on the appellant by the AO. Subsequently, the AO completed the assessment u/s 147 r.w.s. 283 of the 1

SANGRAM RAM,BIKANER vs. ITO, WARD -1(1), BIKANER

In the result, both appeals of the assessee are allowed

ITA 120/JODH/2022[2012-13]Status: DisposedITAT Jodhpur20 Jan 2023AY 2012-13

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

Section 142(1)Section 143(2)Section 143(3)Section 147Section 263Section 271(1)(b)Section 274

263 of the I.T. Act issued various statutory notices u/s 142(1) of the I.T. Act and a show cause notice to the appellant. However, there was no response from the appellant to any of the notices issued and served on the appellant by the AO. Subsequently, the AO completed the assessment u/s 147 r.w.s. 283 of the 1

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 619/JODH/2024[2011-12]Status: DisposedITAT Jodhpur25 Jun 2025AY 2011-12

Bench: Date Of Hearing.

Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 269TSection 271DSection 271E

271(1)(c). Accordingly, the impugned penalty order is barred by limitation and deserves to be quashed.” 4. On the other hand, the ld. Departmental Representative supported the orders of the revenue authorities. Ground No. 1 relates to ld. CIT (A) has erred in not quashing the penalty order passed under section 271E