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5 results for “penalty u/s 271”+ Section 153A(1)(b)clear

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Key Topics

Section 1324Section 153C4Section 143(3)4Section 1444Section 260A3Section 153D2Section 92A2Search & Seizure2

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

penalty proceedings under Section 271(1)(c) and 271F were initiated. 12 12. It is observed in paragraph 5.4 of the order dated 31.03.2013, that in the previous years, the assessee has opted to club the income of minor children with her income, as the TDS deducted from the Banks are in the name of assessee. Therefore, the income

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

ITA/704/2018
HC Karnataka
31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

penalty proceedings under Section 271(1)(c) and 271F were initiated. 10.It is observed in paragraph 5.4 of the order dated 31.03.2013 that in the previous years, the assessee has opted to club the income of minor children with her income, as the TDS 11 deducted from the Banks are in the name of assessee. Therefore, the income of minor

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100012/2017HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 143(3)Section 144CSection 144C(13)Section 260ASection 37(1)Section 92ASection 92C

153A of the Act was initiated in the assessee’s case for earlier years. In view of this, in the case of assessee the assessment year 2008-09 falls under Section 153B(1)(b) of the Act. Accordingly, the case was posted for hearing by issuance of notice under Section 143(2) on 15.09.2009. 32. It is further contended that

NASIRUDDIN S/O PAPLUSAB BAGAWAN vs. THE INCOME TAX DEPARTMENT

WP/112881/2019HC Karnataka07 Feb 2022

Bench: The Hon’Ble Mr. Justice M.Nagaprasanna Writ Petition No.112881/2019 (Gm-Res) C/W. Writ Petition Nos.112882/2019 & 112883/2019

Section 132

271 has been reduced or waived by an order under section 273A. (2) Any offence under this Chapter may, either before or after the institution of proceedings, be compounded by the Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General. (3) Where any proceeding has been taken against any person under subsection (1), any statement

FATIMA W/O NASIRUDDIN BAGAWAN vs. THE INCOME TAX DEPARTMENT

WP/112882/2019HC Karnataka07 Feb 2022

Bench: The Hon’Ble Mr. Justice M.Nagaprasanna Writ Petition No.112881/2019 (Gm-Res) C/W. Writ Petition Nos.112882/2019 & 112883/2019

Section 132

271 has been reduced or waived by an order under section 273A. (2) Any offence under this Chapter may, either before or after the institution of proceedings, be compounded by the Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General. (3) Where any proceeding has been taken against any person under subsection (1), any statement