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.

140 results for “penalty u/s 271”+ Natural Justiceclear

Sorted by relevance

Delhi2,041Mumbai1,426Ahmedabad526Kolkata506Jaipur470Bangalore467Indore306Chennai289Pune255Hyderabad171Karnataka140Chandigarh127Raipur116Rajkot110Surat107Amritsar106Lucknow102Visakhapatnam88Ranchi69Cuttack64Allahabad61Guwahati55Agra51Patna51Cochin45Nagpur43Dehradun37Calcutta37Jodhpur29Panaji17Kerala14Jabalpur12Telangana6Varanasi5SC4Rajasthan3Gauhati1

Key Topics

Section 234E84TDS21Section 27115Penalty15Section 271(1)(c)13Section 260A11Section 2609Section 143(3)7Section 1446

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

ITA/2564/2005HC Karnataka13 Dec 2012

Bench: ARAVIND KUMAR,N.KUMAR

Section 260Section 260A

justice. The provisions for the assessment and levy of tax will not apply as such for the imposition of penalty. In such a situation, i.e., when there is a specific provision, proceedings should be taken only thereunder and not under any other provision. Section 271 alone, therefore, governs the imposition of penalties for concealment of income or for furnishing inaccurate

COMMISSIONER OF INCOME vs. SHRI MUNINAGA REDDY

ITA/5/2014HC Karnataka21 Sept 2016

Bench: ARAVIND KUMAR,JAYANT PATEL

Section 133A

Showing 1–20 of 140 · Page 1 of 7

Section 1485
Addition to Income5
Rectification u/s 1542
Section 260
Section 271
Section 271(1)
Section 271(1)(c)

u/s. 271(1)(c) of the Act observing at para 6 thereof that, “6. We are constrained to reject the assessee’s contention. We are pained to note that the Tribunal completely ignored the assessment order which was not based on any concession from the assessee. Concealment of income in the return filed by the assessee is a glaring fact

SHRI. MUNINAGA REDDY vs. THE ASST. COMMISSIONER OF INCOME -TAX CIRCLE 6 (1)

Appeals are allowed to the aforesaid extent

ITA/251/2016HC Karnataka21 Sept 2016

Bench: ARAVIND KUMAR,JAYANT PATEL

Section 260Section 271Section 271(1)(c)

u/s. 8 271(1)(c) of the Act observing at para 6 thereof that, “6. We are constrained to reject the assessee’s contention. We are pained to note that the Tribunal completely ignored the assessment order which was not based on any concession from the assessee. Concealment of income in the return filed by the assessee is a glaring

THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

ITA/652/2006HC Karnataka11 Sept 2013

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

Section 115JSection 133Section 139Section 139(5)Section 143(1)Section 143(3)Section 260ASection 271Section 271(1)Section 271(1)(c)

JUSTICE AND EQUITY. THIS ITA COMING ON FOR HEARING, THIS DAY, DELIVERED THE FOLLOWING: ORAL JUDGMENT: (DILIP B BHOSALE, J) This appeal under Section 260A of the Income Tax Act, 1961 (for short “the Act”) is directed against the order dated 28th October 2005 rendered by the Income Tax Appellate Tribunal, Bangalore Bench “A” (for short “Tribunal”) in ITA 2171/Bng/2004

THE COMMISSIONER OF INCOME TAX vs. M/S MAKINO ASIA PVT LTD

ITA/340/2007HC Karnataka25 Sept 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 143(1)Section 143(2)Section 143(3)Section 148Section 260Section 271(1)(c)Section 72

JUSTICE AND EQUITY. THIS ITA COMING ON FOR HEARING, THIS DAY, THE COURT DELIVERED THE FOLLOWING: ORAL JUDGMENT: (DILIP B. BHOSALE J.) This appeal, under Section 260-A of the Income Tax Act, 1961, is directed against the order dated 15.09.2006 rendered by the Income Tax Appellate Tribunal, Bangalore, (for short ‘the Tribunal’) in ITA No.3026/Bang/2004. By this order

THE COMMISSIONER OF INCOME TAX vs. M/S MWP LTD

ITA/332/2007HC Karnataka26 Nov 2013

Bench: N.KUMAR,RATHNAKALA

Section 143(3)Section 154Section 260ASection 271(1)(c)

JUSTICE RATHNAKALA ITA No. 332 of 2007 In ITA No.332 of 2007 BETWEEN: 1. The Commissioner of Income Tax C.R. Building Queens Road Bangalore 2. The Deputy Commissioner of Income Tax Central Circle – 2(3) C.R. Building Queens Road Bangalore …Appellants (By Sri K.V. Aravind & Sri B. Pramod, Advocates) AND: M/s. MWP Ltd., (since amalgamated with United Breweries Holdings

SRI.P.M.ABDULLA vs. THE INCOME TAX OFFICER

In the result, the appeal is allowed

ITA/530/2018HC Karnataka08 Sept 2021

Bench: The Commissioner

Section 260Section 260ASection 271Section 274

u/s 271 (1) (c) of the Act against which the assessee preferred an appeal before the Commissioner - 3 - of Income Tax (Appeals), Mangaluru. The appellate authority dismissed the appeal confirming the order of penalty. Aggrieved by the same, the assessee has preferred an appeal before the Appellate Tribunal which came to be dismissed by the order dated 17.10.2016. Hence, this

RAHIM SAIB HIRIYUR HYDER ALI vs. NATIONAL FACELESS ASSESSMENT CENTRE

In the result, I pass the following:

WP/15524/2022HC Karnataka02 Sept 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 14(3)Section 156Section 271(1)(c)

penalty order u/s. 271(1)(c), issued by the Respondent No.1 for the AY 2010-11 herein marked as Annexure- A4. e. Issue a writ of mandamus or a direction in the nature of a writ of mandamus directing the Respondent No.1 to follow the direction of the Tribunal and pass the assessment order for the impugned assessment year

SHRI. RAMDAS T. VERNEKAR vs. INCOME TAX OFFICER

In the result, I pass the following order

WP/103834/2017HC Karnataka10 Aug 2021

Bench: The Hon’Ble Mr.Justice S.R. Krishna Kumar

Section 143(3)Section 264Section 271(1)(c)

penalty u/S 271(1)(c) has been initiated against the petitioner. Aggrieved by the impugned order at Annexure-A passed by the respondent No.1, petitioner preferred a revision petition before the respondent No.2-Revisioinal Authority which was also dismissed vide impugned order at Annexure-H dated 07.03.2017. 4. In addition to other contentions urged by the petitioner in the present petition

COMMISSIONER OF INCOME TAX, vs. M/S CANARA HOUSING DEVELOPMENT CO.,

ITA/382/2009HC Karnataka18 Aug 2015

Bench: B.MANOHAR,VINEET SARAN

Section 269Section 271

JUSTICE B MANOHAR Income Tax Appeal 382 / 2009 Between 1 Commissioner of Income Tax 55/1, Shilpashree Vidyaranya Complex Vishveshwaranagar Mysore 570 008 2 Addl. Commissioner of Income Tax Central Range 2, # 59 HMT Bhavan, 6th Floor Bellary Road, Ganganagar Bangalore 32 Appellants (By Sri K V Aravind, Adv.) And M/s Canara Housing Development Company 10/1, Lakshminarayana Complex Palace Road, Bangalore

M/S. KANAKADAS PATTIN SAHAKARI SANGH NIYAMIT vs. THE INCOME TAX OFFICER

Accordingly, writ petition is allowed

WP/146189/2020HC Karnataka09 Feb 2021

Bench: The Hon’Ble Mr. Justice Ashok S. Kinagi

Section 144Section 226(3)Section 270Section 271

JUSTICE ASHOK S. KINAGI W.P. NO.146189/2020(I-IT) BETWEEN M/S. KANAKADAS PATTIN SAHAKARI SANGH NIYAMIT OPP: TAHASILDAR OFFICE, POST: BADAMI, DIST: BAGALAKOTE, R/BY ITS MANAGER, SHRI.PRASHANTH S/O NAGUSHA SINGRI, AGED: ABOUT 33 YEARS. ...PETITIONER (BY SRI. H R KAMBIYAVAR, ADVOCATE AND SMT. PATRI SHASHIKALA, ADVOCATE) AND 1. THE INCOME TAX OFFICER WARD 1, C.R. BUILDING, NAVANAGAR, BAGALKOTE, 2. THE COMMISSIONER

R G SRINIVASA MURTHY vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/4926/2013HC Karnataka04 Feb 2013

Bench: The Hon’Ble Mr. Justice H.N. Nagamohan Das W.P.No.4926/2013(T-It)

Section 271Section 271D

JUSTICE H.N. NAGAMOHAN DAS W.P.NO.4926/2013(T-IT) BETWEEN: R.G.Srinivasa Murthy, S/o Gopalakrishna Shetty, Aged about 51 years, Residing at No.242/A, 4th Ward, 6th Main, N.R.Road, Davanagere 577 001. …. Petitioner (By Sri.R.Rama Murthy, Advocate) AND: 1. The Joint Commissioner of Income Tax, Davanagere Range, Davanagere - 577 001. 2. The Income Tax Officer, Ward – 2, Park View Building, P.J.Extension, Davanagere

SMT R S HAMALATHA vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/4927/2013HC Karnataka04 Feb 2013

Bench: The Hon’Ble Mr. Justice H.N. Nagamohan Das W.P.No.4927/2013(T-It)

Section 271Section 271D

JUSTICE H.N. NAGAMOHAN DAS W.P.NO.4927/2013(T-IT) BETWEEN: Smt.R.S.Hemalatha, W/o R.G.Srinivasa Murthy, Aged about 47 years, Residing at No.242/A, 4th Ward, 6th Main, N.R.Road, Davanagere 577 001. …. Petitioner (By Sri.R.Rama Murthy, Advocate) AND: 1. The Joint Commissioner of Income Tax, Davanagere Range, Davanagere - 577 001. 2. The Income Tax Officer, Ward – 2, Park View Building, P.J.Extension, Davanagere

SMT R S HEMALATHA vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/4928/2013HC Karnataka04 Feb 2013

Bench: The Hon’Ble Mr. Justice H.N. Nagamohan Das W.P.No.4928/2013(T-It)

Section 271Section 271E

JUSTICE H.N. NAGAMOHAN DAS W.P.NO.4928/2013(T-IT) BETWEEN: Smt.R.S.Hemalatha, W/o R.G.Srinivasa Murthy, Aged about 47 years, Residing at No.242/A, 4th Ward, 6th Main, N.R.Road, Davanagere 577 001. …. Petitioner (By Sri.R.Rama Murthy, Advocate) AND: 1. The Joint Commissioner of Income Tax, Davanagere Range, Davanagere - 577 001. 2. The Income Tax Officer, Ward – 2, Park View Building, P.J.Extension, Davanagere

R G SRINIVASA MURTHY vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/4925/2013HC Karnataka04 Feb 2013

Bench: The Hon’Ble Mr. Justice H.N. Nagamohan Das W.P.No.4925/2013 (T It)

Section 271Section 271E

JUSTICE H.N. NAGAMOHAN DAS W.P.NO.4925/2013 (T IT) BETWEEN: R.G.Srinivasa Murthy, S/o Gopalakrishna Shetty, Aged about 51 years, Residing at No.242/A, 4th Ward, 6th Main, N.R.Road, Davanagere – 577 001. …. Petitioner (By Sri.R.Ram Murthy, Advocate) AND: 1. The Joint Commissioner of Income Tax, Davanagere Range, Davanagere – 577 001. 2. The Income Tax Officer, Ward – 2, Park View Building, P.J.Extension, Davanagere

R S PUNITH vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/4930/2013HC Karnataka04 Feb 2013

Bench: The Hon’Ble Mr. Justice H.N. Nagamohan Das W.P.No.4930/2013(T-It)

Section 271Section 271E

JUSTICE H.N. NAGAMOHAN DAS W.P.NO.4930/2013(T-IT) BETWEEN: R.S.Punith, S/o R.G.Srinivasa Murthy, Aged about 25 years, Residing at No.242/A, 4th Ward, 6th Main, N.R.Road, Davanagere - 577 002. …. Petitioner (By Sri.R.Rama Murthy, Advocate) AND: 1. The Joint Commissioner of Income Tax, Davanagere Range, Davanagere - 577 002. 2. The Income Tax Officer, Ward – 2, Park View Building, P.J.Extension, Davanagere

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

WP/13065/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

WP/53286/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

WP/18788/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

WP/41614/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR