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13 results for “penalty u/s 271”+ Section 302clear

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Key Topics

Section 14820Section 15120Section 132(4)19Section 14716Section 153A14Addition to Income11Section 143(3)10Section 133A10Section 139

DCIT, CENTAL CIRCLE -2(2), KOLKATA, KOLKATA vs. M/S/ ARYAN MINNING & TRADING CORPORATION LTD, KOLAKTA

In the result, the appeal of the Revenue is dismissed

ITA 1601/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Feb 2019AY 2012-13

Bench: Sh. A.T.Varkey & Sh. A.L.Sainidcit, M/S. Aryan Mining & Central Circle-2(2), Aayakar V Trading Corporation Ltd., P-1, Hide Lane, 8Th Floor, Bhawan, Poorva, 110 S Shantipally, Kolkata-700073. Kolkata-700107. Pan-Aadca7247B (Appellant) (Respondent) Appellant By Sh. A.K.Singh, Cit Dr Respondent By Sh. A.K.Tulsyan, Fca & Ms. Sikha Agarwal, Aca 27.12.2018 Date Of Hearing 01.02.2019 Date Of Pronouncement

Section 132Section 132(4)Section 143(3)Section 271A

302,397.600 65% Total (FINES) 2,355,513.148 1,367,462.730 479,545.840 3,244,430,038 Grand Total 2,366,810.41 2,419,543.38 …….6,774.49 3,249,579.30 8. According to ld AR, from a perusal of the aforesaid chart clearly shows that the fines below 55% had been duly recorded and reported to the statutory authorities which

10
Survey u/s 133A6
Undisclosed Income6
Disallowance6

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

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

ITA 302/KOL/2022[2008-09]Status: DisposedITAT Kolkata27 Dec 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

302, 303, 304 & 306/KOL/2022 Assessment Years: 2008-09, 09-10, 10-11 & 2012-13 Beni Prasad Lahoti,...................................Appellant 12, Hardutt Rai Chamaria Road, Howrah-711101 [PAN: AAUPL9647E] -Vs.- Deputy Commissioner of Income Tax,........Respondent Central Circle-2(2), Kolkata, Aayakar Bhawan (Poorva), 110, Shanti Palli, Kolkata-700107 Appearances by: Shri Rajeeva Kumar, Advocate, appeared on behalf of the assessee Shri

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

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

ITA 306/KOL/2022[2012-13]Status: DisposedITAT Kolkata27 Dec 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

302, 303, 304 & 306/KOL/2022 Assessment Years: 2008-09, 09-10, 10-11 & 2012-13 Beni Prasad Lahoti,...................................Appellant 12, Hardutt Rai Chamaria Road, Howrah-711101 [PAN: AAUPL9647E] -Vs.- Deputy Commissioner of Income Tax,........Respondent Central Circle-2(2), Kolkata, Aayakar Bhawan (Poorva), 110, Shanti Palli, Kolkata-700107 Appearances by: Shri Rajeeva Kumar, Advocate, appeared on behalf of the assessee Shri

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

ITA 1854/KOL/2016[2012-13]Status: DisposedITAT Kolkata13 Feb 2023AY 2012-13

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

penalty under section 271(1)(c) of the Act mechanically and without recording any satisfaction for its initiation. The above grounds are without prejudice to each other. The Appellant craves leave to alter, amend or withdraw all or any of the grounds herein or add any further grounds as may be considered necessary either before or during the hearing.” Additional

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

ITA 1899/KOL/2017[2013-14]Status: DisposedITAT Kolkata13 Feb 2023AY 2013-14

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

penalty under section 271(1)(c) of the Act mechanically and without recording any satisfaction for its initiation. The above grounds are without prejudice to each other. The Appellant craves leave to alter, amend or withdraw all or any of the grounds herein or add any further grounds as may be considered necessary either before or during the hearing.” Additional

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LTD, NEW DEHI

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

ITA 2401/KOL/2024[2015]Status: DisposedITAT Kolkata15 May 2025

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

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271, 271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word “may” stated that the Assessing Officer may impose or forward penalty meaning thereby that legislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that the literal rule of interpretation has to be followed for interpretation of the provisions

RUNGTA IRRIGATION LIMITED,DELHI vs. CENTRAL CIRCLE 3(1)/KOLKATA, KOLKATA

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

ITA 2257/KOL/2024[2012-13]Status: DisposedITAT Kolkata15 May 2025AY 2012-13

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

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271, 271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word “may” stated that the Assessing Officer may impose or forward penalty meaning thereby that legislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that the literal rule of interpretation has to be followed for interpretation of the provisions

RUNGTA IRRIGATION LIMITED,NEW DELHI vs. A.C.I.T., CENTRAL CIRCLE 3(1), KOLKATA

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

ITA 2316/KOL/2024[2015-16]Status: DisposedITAT Kolkata15 May 2025AY 2015-16

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

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271, 271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word “may” stated that the Assessing Officer may impose or forward penalty meaning thereby that legislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that the literal rule of interpretation has to be followed for interpretation of the provisions

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LIMITED, NEW DELHI

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

ITA 2399/KOL/2024[2012]Status: DisposedITAT Kolkata15 May 2025

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

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271, 271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word “may” stated that the Assessing Officer may impose or forward penalty meaning thereby that legislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that the literal rule of interpretation has to be followed for interpretation of the provisions

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LTD, NEW DELHI

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

ITA 2400/KOL/2024[2014]Status: DisposedITAT Kolkata15 May 2025

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

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271, 271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word “may” stated that the Assessing Officer may impose or forward penalty meaning thereby that legislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that the literal rule of interpretation has to be followed for interpretation of the provisions

ITO, WARD - 7(2), KOLKATA vs. OSD COKE PVT. LTD., KOLKATA

In the result, both the appeals of revenue are dismissed

ITA 1873/KOL/2008[2004-05]Status: DisposedITAT Kolkata03 Feb 2016AY 2004-05

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri P. B. Pramanik, JCITFor Respondent: S/Shri J. P. Khaitan & J. M. Thard, Advocates
Section 143(3)Section 271(1)(c)Section 31Section 32Section 37(1)

Penalty proceedings u/s. 271(1)(c) of I. T. Act are initiated for furnishing inaccurate particulars of total income on this issue.” Aggrieved against the action of AO in both the years, assessee went in appeal before CIT(A), who allowed the claim of the assessee and the relevant finding given

ADDL.CIT, RANGE - 7, KOLKATA vs. OSD COKE PVT. LTD., KOLKATA

In the result, both the appeals of revenue are dismissed

ITA 1874/KOL/2008[2005-06]Status: DisposedITAT Kolkata03 Feb 2016AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri P. B. Pramanik, JCITFor Respondent: S/Shri J. P. Khaitan & J. M. Thard, Advocates
Section 143(3)Section 271(1)(c)Section 31Section 32Section 37(1)

Penalty proceedings u/s. 271(1)(c) of I. T. Act are initiated for furnishing inaccurate particulars of total income on this issue.” Aggrieved against the action of AO in both the years, assessee went in appeal before CIT(A), who allowed the claim of the assessee and the relevant finding given

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