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3 results for “penalty u/s 271”+ Section 194Hclear

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Delhi56Mumbai34Chennai13Bangalore12Indore11Rajkot5Jaipur4Ahmedabad3Kolkata3Chandigarh2Hyderabad1Cochin1Agra1Pune1

Key Topics

Section 4011Section 194H3Section 143(3)2Section 143(2)2TDS2

MURARILAL MURARKA,KOLKATA vs. I.T.O., WARD-61(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 636/KOL/2022[2014-2015]Status: DisposedITAT Kolkata20 May 2025AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 40Section 44A

Penalty proceedings u/s 271(1)(c) of the Act were also initiated separately. I.T.A. No.: 636/KOL/2022 Assessment Year: 2014-15 Murarilal Murarka. 4. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who, vide order dated 23.09.2022, partly allowed the appeal of the assessee. The disallowances on account of interest on credit card payment

M/S INDUSTRIAL PERFORATION INDIA (P) LTD,KOLKATA vs. I.T.O. WD - 5(4),KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 413/KOL/2013[2005-06]Status: DisposedITAT Kolkata24 May 2016AY 2005-06

Bench: : Shri P.M. Jagtap & Shri S.S Viswanethra Ravi

For Appellant: Shri Subash Agarwal, Advocate, ARFor Respondent: Shri S.M Das, JCIT, Sr.DR
Section 143(2)Section 147Section 194JSection 200Section 234BSection 40

penalty for tax withholding lapse per se is separately provided for in Section 271 C, and, section 40(a)(ia) does not add to the same. The provisions of Section 40 a)(ia1 as they' existed prior to insertion of second proviso thereto, went much beyond the obvious intentions of the lawmakers and created undue hardships even in cases

BERHAMPORE MOTOR CYCLE,MURSHIDABAD vs. C.I.T - XXXVI,KOLKATA, MURSHIDABAD

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 2069/KOL/2013[2005-06]Status: DisposedITAT Kolkata03 Aug 2016AY 2005-06

Bench: : Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

For Appellant: Shri M.K.Datta, FCAFor Respondent: Shri Debasish Banerjee, JCIT, Sr.DR
Section 194HSection 40

U/S 194H of the IT Act. As such, provision of section 40(a)(ia) is clearly applicable in this case of the assesseee.” 6 M/s. Berhampore Motor Cycle 14. We therefore confirm the order of CIT-A in so far as it relates to sum of Rs.12,00,170/- paid to sub dealers. 15. We are however of the view