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.

116 results for “penalty u/s 271”+ Section 27(1)(c)clear

Sorted by relevance

Mumbai746Delhi722Jaipur220Ahmedabad193Hyderabad163Bangalore154Chennai148Raipur124Kolkata116Pune99Chandigarh86Indore85Rajkot56Surat49Allahabad46Amritsar45Visakhapatnam28Lucknow28Nagpur20Panaji13Patna11Cuttack9Guwahati9Dehradun8Ranchi7Agra5Cochin4Jodhpur3Jabalpur1Varanasi1

Key Topics

Section 250387Section 14753Section 143(3)53Section 14851Section 271(1)(c)46Addition to Income46Section 6836Section 15121Penalty

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. KAILASH KUMAR TIBREWAL, KOLKATA

In the result, the appeal filed by the appellant is Allowed

ITA 627/KOL/2025[2016-17]Status: DisposedITAT Kolkata30 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Altaf Hussain, DR
Section 132(1)Section 143(1)Section 271(1)(c)Section 275Section 275(1)(c)

27,23,620/- and the same was processed u/s 143(1) of the Act. Thereafter, a search u/s 132(1) of the Act wasconducted on the assessee on 19.02.2020 and consequently, the assessment was framed vide order dated 30.09.2021, wherein the addition of ₹3,75,00,000/- was made on peak credit basis for loans advanced to various parties

Showing 1–20 of 116 · Page 1 of 6

20
Deduction18
Section 143(2)16
Disallowance12

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. KAILASH KUMAR TIBREWAL, KOLKATA

In the result, the appeal filed by the appellant is Allowed

ITA 626/KOL/2025[2015-16]Status: DisposedITAT Kolkata30 Jul 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Altaf Hussain, DR
Section 132(1)Section 143(1)Section 271(1)(c)Section 275Section 275(1)(c)

27,23,620/- and the same was processed u/s 143(1) of the Act. Thereafter, a search u/s 132(1) of the Act wasconducted on the assessee on 19.02.2020 and consequently, the assessment was framed vide order dated 30.09.2021, wherein the addition of ₹3,75,00,000/- was made on peak credit basis for loans advanced to various parties

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

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

271(1)(c) of the 1.T. Act is being initiated separately. Considering the facts and circumstances as discussed above, total taxable income of the assessee is assessed u/s 147/143(3) of the 1.T. Act, 1961 of Rs.2,375,350/- Computation of Total Income is made as below: Income from Other Sources (as per return) Rs. 27

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

In the result the appeal is partly allowed”

ITA 575/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

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

Section 250

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s