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.

121 results for “penalty u/s 271”+ Section 10(20)clear

Sorted by relevance

Delhi894Mumbai837Jaipur299Ahmedabad231Hyderabad196Bangalore182Chennai167Raipur147Indore134Pune122Kolkata121Chandigarh100Surat98Rajkot90Allahabad51Amritsar51Nagpur36Lucknow33Visakhapatnam30Panaji16Guwahati15Cuttack13Jabalpur11Cochin10Patna10Jodhpur9Varanasi8Ranchi6Dehradun4Agra2

Key Topics

Section 250382Section 14766Section 14863Section 143(3)54Addition to Income48Section 271(1)(c)43Section 6842Penalty25Section 14A

BMW INDUSTRIES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

In the result, all the three appeals of the assessee are allowed

ITA 2587/KOL/2025[2016-2017]Status: DisposedITAT Kolkata20 Jan 2026AY 2016-2017
Section 143(3)Section 147Section 148Section 271(1)(c)Section 68

u/s 68 of the Act is reduced from the total income then there was no difference between the returned income and assessed income and the tax sought to be evaded would be nil. Thus, the penalty is not leviable under section 271(1)(c) of the Act by virtue of Explanation 4 to Section 271

AMITABHA SANYAL,KOLKATA vs. ITO, WARD-58(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed and the penalty levied is hereby deleted

Showing 1–20 of 121 · Page 1 of 7

17
Section 15114
Disallowance14
Deduction14
ITA 359/KOL/2022[2011-2012]Status: DisposedITAT Kolkata05 Nov 2024AY 2011-2012

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Years: 2011-12 Amitabha Sanyal, Income Tax Officer, 108B, Block-F, New Alipore, Ward – 58(4), Kolkata, Kolkata – 700053 Vs Aayakar Bhawan, (Pan: Aleps2352J) Bamboo Villa, 169, A.J.C. Bose Road, Kolkata - 700014 (Appellant) (Respondent)

For Appellant: Shri Amitabha Sanyal, AssesseeFor Respondent: Shri P.P. Barman, CIT, Sr. DR
Section 139(1)Section 148Section 250Section 254(2)Section 271Section 271(1)(c)Section 275

20,00,000/- on 27/12/2017 from sale of two flats. But, still the assessee did not submit his return of Income for the A.Y. 2011-12 after making payment of due taxes. He paid the taxes and submits his return of income only after receipt of notice u/s 148 from the Department. iii) Onus is on the assessee to furnish

BMW INDUSTRIES LIMITED ,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

In the result, all the three appeals of the assessee are allowed

ITA 2586/KOL/2025[2015-2016]Status: DisposedITAT Kolkata20 Jan 2026AY 2015-2016
Section 143(3)Section 147Section 148Section 271(1)(c)Section 68

u/s 68 of the Act is reduced from the total income then there was no difference between the returned income and assessed income and the tax sought to be evaded would be nil. Thus, the penalty is not leviable under section 271(1)(c) of the Act by virtue of Explanation 4 to Section 271

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 574/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 562/KOL/2023[2002-03]Status: DisposedITAT Kolkata05 Jun 2024AY 2002-03

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 563/KOL/2023[2003-04]Status: DisposedITAT Kolkata05 Jun 2024AY 2003-04

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 572/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 565/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 566/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 567/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 568/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 569/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 582/KOL/2023[2001-02]Status: DisposedITAT Kolkata05 Jun 2024AY 2001-02

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 583/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 585/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 584/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 586/KOL/2023[2008-09]Status: DisposedITAT Kolkata05 Jun 2024AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 587/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 588/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 564/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

20 575/K/23 2010-2011 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 21 576/K/23 2011-2012 Nalini 11.07.2022 250 27.03.2015 147/144 Bhaskaran 22 577/K/23 2011-2012 Nalini 12.07.2022 250 13.04.2015 271(1)(c) Bhaskaran 23 578/K/23 2013-2014 Nalini 11.07.2022 250 13.04.2015 147/144 Bhaskaran 24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23