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12 results for “penalty u/s 271”+ Section 260Aclear

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Key Topics

Section 260A15Penalty8Section 143(3)6Section 271(1)(c)5Section 2605Section 153C4Section 1444Section 271(1)(C)4Section 1322

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

260A of I.T. Act, 1961 arising out of order dated 21-12-2005 passed in ITA No.1306/Bang/2003 for the Assessment year 2000-01, praying to (i) formulate the substantial question of law stated therein; (ii) allow the appeal and set aside the order passed by the ITAT, as prayed for therein. IN I.T.A. NO. 5020 of 2009 BETWEEN

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)

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, whereby, the appeal filed by the respondent has been partly allowed. 2. The appeal before the Tribunal was arising from the order dated

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)

260A of I.T. Act, 1961 arising out of order dated 31-10-2006 passed in ITA No.458/Bang/2006 for the Assessment year 2002-03 praying to (i) formulate the substantial questions of law stated therein; (ii) allow the appeal and set aside the orders passed by ITAT, Bangalore in ITA No.458/Bang/2006 dated 31-06-2006 & confirm the order passed

THE PRL COMMISSIONER OF INCOME vs. M/S NIRANI SUGARS LTD.,

The appeal stands disposed off

ITA/100033/2022HC Karnataka29 Jul 2025

Bench: S.SUNIL DUTT YADAV,VIJAYKUMAR A.PATIL

Section 260Section 260ASection 271Section 271(1)(c)Section 274Section 292B

260A OF THE INCOME-TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI IN ITA NO.126/PAN/2018, DATED 01.04.2022 FOR THE ASSESSMENT YEAR 2004-05 MARKED AS ANNEXURE-A AND CONFIRM THE ORDER UNDER SECTION 271 (1)(C) DATED 05.09.2014 PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE

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/704/2018HC Karnataka31 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

u/s. 143(2) of the IT Act for scrutiny of the return of income to the assessee. On 28.10.2010 Section 92CA(1) of the IT Act, first Reference made by Assessing Officer to TPO-2, Bangalore to compute arms length price in respect of export sale of iron ore to M/s. GLA Trading International P. Ltd., worth Rs.205

COMMISSIONER OF INCOME TAX vs. M/S.WINTAC LTD.,

The appeal is allowed in part

ITA/910/2006HC Karnataka19 Sept 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 115JSection 143(2)Section 260ASection 271(1)(c)

U/s. 260A of I.T. Act, 1961 arising out of Order dated 02-01-2006 passed in ITA.No.81/Bang/2005 for the year 2001-02, praying that this Hon’ble Court may be pleased to formulate the substantial questions of law stated therein and allow the appeal and set aside the orders passed by the ITAT, Bangalore in ITA.No.81/Bang/2005 dated

THE COMMISSIONER OF INCOME TAX vs. M/S MAINI ABRASIVES P LTD

Appeal is dismissed following the

ITA/109/2010HC Karnataka12 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260ASection 271(1)(C)

Section 260A of Income-tax Act 1961, to set aside the order passed by the ITAT Bangalore in ITA No.592/BNG/2009, dated 30.10.2009, and confirm the order of the Appellate Commissioner confirming the order passed by the 2 Assistant Commissioner of Income-tax, Circle-12(1), Bangalore, in the interest of justice and equity. THIS APPEAL COMING ON FOR ORDERS THIS

THE COMMISSIONER OF INCOME TAX vs. M/S MAINI ABRASIVES P LTD

Appeal is dismissed following the

ITA/112/2010HC Karnataka12 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260ASection 271(1)(C)

Section 260A of Income-tax Act 1961, to set aside the order passed by the ITAT Bangalore in ITA No.591/BNG/2009, dated 30.10.2009, and confirming the order of the Appellate Commissioner confirm the order passed by the 2 Assistant Commissioner of Income-tax, Circle-12(1), Bangalore, in the interest of justice and equity. This Appeal coming on for Hearing this

THE COMMISSIONER OF INCOME TAX vs. M/S MAINI ABRASIVES P LTD

Appeal is dismissed following the

ITA/110/2010HC Karnataka12 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260ASection 271(1)(C)

Section 260A of Income-tax Act 1961, to set aside the order passed by the ITAT Bangalore in ITA No.595/BANG/2009, dated 30.10.2009, and confirm the order of the Appellate Commissioner confirming the order passed 2 by the Assistant Commissioner of Income-tax, Circle- 12(1), Bangalore, in the interest of justice and equity. This Appeal coming on for Hearing this

THE COMMISSIONER OF INCOME TAX vs. M/S MAINI ABRASIVES P LTD

Appeal is dismissed following the

ITA/111/2010HC Karnataka12 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 260ASection 271(1)(C)

Section 260A of Income- tax Act 1961, to set aside the order passed by the ITAT Bangalore in ITA No.594/Bang/2009, dated 30.10.2009, and confirm the order of the Appellate Commissioner confirming the order passed by the Assistant Commissioner of Income-tax, Circle-12(1), Bangalore, in the interest of justice and equity. 2 This Appeal coming on for Hearing this