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70 results for “penalty u/s 271”+ Section 201(1)clear

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Key Topics

Section 234E90Section 4067Section 200A48Section 271(1)(c)40TDS39Deduction34Section 143(3)31Section 27430Addition to Income27

DCIT, CENTRAL CIRCLE - 1(4), KOLKATA , KOLKATA vs. M/S. HINDUSTAN URBAN INFRASTRUCTURE LTD.(HINDUSTAN VIDYUT PRODUCT LTD.,), NEW DELHI

ITA 1616/KOL/2017[2012-13]Status: DisposedITAT Kolkata31 Dec 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 143(3)Section 195Section 246ASection 271(1)(c)Section 40Section 40ASection 9(1)(vii)

271(1)(c) of the Act in the impugned order. Initiation of penalty proceedings is not an order imposing penalty and therefore does not come under the ambit of Section 246A of the Act meaning thereby that it is premature at this juncture. Accordingly, this ground of appeal is dismissed. 5.1 With regard to the ground

Showing 1–20 of 70 · Page 1 of 4

Disallowance21
Section 25020
Section 20120

DCIT, CENTRAL CIRCLE - 1(4), KOLKATA , KOLKATA vs. M/S. HINDUSTAN URBAN INFRASTRUCTURE LTD.(HINDUSTAN VIDYUT PRODUCT LTD.,), NEW DELHI

ITA 1615/KOL/2017[2011-12]Status: DisposedITAT Kolkata31 Dec 2018AY 2011-12

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 143(3)Section 195Section 246ASection 271(1)(c)Section 40Section 40ASection 9(1)(vii)

271(1)(c) of the Act in the impugned order. Initiation of penalty proceedings is not an order imposing penalty and therefore does not come under the ambit of Section 246A of the Act meaning thereby that it is premature at this juncture. Accordingly, this ground of appeal is dismissed. 5.1 With regard to the ground

MILLENIUM CONCRETE CREATION PVT. LTD.,DALKHOLA vs. D.C.I.T.,CIRCLE-2, JALPAIGURI

In the result, appeal of the assessee

ITA 1820/KOL/2019[2012-13]Status: DisposedITAT Kolkata19 Aug 2020AY 2012-13

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) [Virtual Court Hearing] Assessment Years: 2012-13 Millenium Concrete Creation Pvt. Ltd.........................................................………………....….....Appellant Subhash Pally Dalkhola West Bengal – 733 201 [Pan : Aadcm 9921 G] Vs. Deputy Commissioner Of Income Tax, Circle-2, Jalpaiguri......……...........….……....…… Respondent Appearances By: Shri Subash Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Dhrubojyoti Ray, Addl. Cit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : July 22Nd, 2020 Date Of Pronouncing The Order : August 19Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 144Section 250Section 271(1)(c)Section 274

u/s 274 of the Act does not strike out the inappropriate words. In these circumstances, we are of the view that imposition of penalty cannot be sustained. In these circumstances, we are of the view that imposition of penalty cannot be sustained. In these circumstances, we are of the view that imposition of penalty cannot be sustained. The plea

VIVEKANANDA HOSPITAL PVT. LTD.,DURGAPUR vs. ITO, WARD 2(1), DURGAPUR, DURGAPUR

In the result, the appeal of assesse is allowed

ITA 875/KOL/2017[2013-14]Status: DisposedITAT Kolkata25 Jul 2018AY 2013-14

Bench: The Cit- It Was Contended That There Was No Deliberate Omission On The Part Of Assesse In Concealing The Income Or Furnishing Inaccurate Particulars Of Income & Placed Reliance On The Decisions Of The Hon’Ble Apex Court In The Cases Of T. Ashok Pai Vs. Cit Reported In 292 Itr 11(2007) (Sc) & Cit Vs. Reliance Petro Products P.Ltd Reported In 322 Itr (201) 158(Sc) Respectively.

For Appellant: D.K. Sen, Advocate, ld.ARFor Respondent: Shri A.Bhattacharjee, Addl.CIT, ld.Sr.DR
Section 271(1)Section 271(1)(c)Section 274Section 40Section 40A(3)Section 80I

201) 158(SC) respectively. 4. Considering the submissions of assesse the CIT-A opined that the assesse is not able to substantiate and failed to prove that the explanation offered by the assesse is bonafide and all material facts have been disclosed. The CIT-A by placing his reliance on the decision of the Hon’ble Supreme Court

PASSPORT JEANS PVT LTD ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of assessee is partly allowed

ITA 575/KOL/2021[2013-14]Status: DisposedITAT Kolkata18 May 2022AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

Section 200ASection 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub- section

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 418/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 417/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 422/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Dec 2021AY 2015-16

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 419/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 416/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 421/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Dec 2021AY 2015-16

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 415/KOL/2021[2013-14]Status: DisposedITAT Kolkata17 Dec 2021AY 2013-14

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

ITA 420/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

Section 200Section 200ASection 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

ACIT, CENTRAL CIRCLE-1(1), KOLKATA, KOLKATA vs. M/S AHMEDNAGAR FORGING LTD.,

In the result, both the appeals of revenue are dismissed

ITA 181/KOL/2017[2010-11]Status: DisposedITAT Kolkata18 Apr 2018AY 2010-11

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 132Section 139(1)Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 274

Section 271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against

ACIT, CENTRAL CIRCLE-1(1), KOLKATA, KOLKATA vs. M/S AHMEDNAGAR FORGING LTD.,

In the result, both the appeals of revenue are dismissed

ITA 180/KOL/2017[2008-09]Status: DisposedITAT Kolkata18 Apr 2018AY 2008-09

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 132Section 139(1)Section 143(3)Section 153ASection 271(1)Section 271(1)(c)Section 274

Section 271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against

DEBJYOTI MISHRA,KOLKATA vs. ITO, WARD-22(4), KOLKATA, KOLKATA

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

ITA 1411/KOL/2016[2006-07]Status: DisposedITAT Kolkata31 Jan 2017AY 2006-07

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri Miraj D.Shah, ld.ARFor Respondent: Md. Ghyas Uddin, JCIT, ld.DR
Section 142(1)Section 143(2)Section 148Section 234ASection 40

201(1). The insertion of the second proviso to Section 40(a) (ia) also requires to be viewed in the same manner. This again is a proviso intended to benefit the Assessee. The effect of the legal fiction created thereby is to treat the Assessee as a person not in default of deducting tax at source under certain contingencies

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

M/S VODAFONE EAST LTD.(FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. A.D.I.T RANGE - 7,KOL., KOLKATA

In the result, the appeal of the revenue in ITA No

ITA 1864/KOL/2012[2009-10]Status: DisposedITAT Kolkata15 Sept 2015AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

Section 143(3)Section 194ISection 40

201(IA) could not be applied? (b) Without prejudice to the above, whether, on the facts and in the circumstances of the case and in law, payment of wheeling and transmission charges to the entitles like MSETCL and PGCIL, should have been treated as fees for technical services and tax should have been deducted at source under section 194J

KOLKATA PORT TRUST ,KOLKATA vs. JCIT, RANGE - 35, KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 367/KOL/2018[2012-13]Status: DisposedITAT Kolkata21 Feb 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against

KOLKATA PORT TRUST ,KOLKATA vs. ACIT, CIRCLE - 35, KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed and COs of the assessee are dismissed and all the appeals of the revenue are dismissed

ITA 368/KOL/2018[2013-14]Status: DisposedITAT Kolkata21 Feb 2020AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 271(1)(c)Section 274

271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against