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3 results for “penalty u/s 271”+ Section 44Bclear

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Mumbai20Bangalore8Hyderabad5Delhi4Kolkata3Chennai3Patna2Jaipur2Jodhpur1Cochin1Amritsar1

Key Topics

Section 2746Penalty3Section 2502Section 271B2Section 44B2Section 271(1)(c)2Natural Justice2

PRADIP BARDHAN vs. ITO, WD-33(3), KOLKATA,

In the result, ITA No. 1307/Kol/2016, dismissed & ITA No

ITA 1308/KOL/2016[2006-07]Status: DisposedITAT Kolkata19 Jan 2018AY 2006-07

Bench: Sri J. Sudhakar Reddy & Sri S. S. Viswanethra Ravi]

Section 250Section 271(1)(c)Section 271BSection 274Section 44B

Section 44B of the Act, as the turnover of the assessee exceeded Rs.40 Lakhs. 2.2. The ld. Counsel for the assessee, relied on the decision of the ITAT Delhi Bench in the case of Brij Lal Goyal v. Assistant Commissioner of Income-tax [2004] 88 ITD 413 (Delhi), and submitted that he was under the impression that the partnership firm

PRADIP BARDHAN,KOLKATA vs. ITO, WD-33(3), KOLKATA, KOLKATA

In the result, ITA No. 1307/Kol/2016, dismissed & ITA No

ITA 1307/KOL/2016[2006-07]Status: DisposedITAT Kolkata19 Jan 2018AY 2006-07

Bench: Sri J. Sudhakar Reddy & Sri S. S. Viswanethra Ravi]

Section 250Section 271(1)(c)Section 271BSection 274Section 44B

Section 44B of the Act, as the turnover of the assessee exceeded Rs.40 Lakhs. 2.2. The ld. Counsel for the assessee, relied on the decision of the ITAT Delhi Bench in the case of Brij Lal Goyal v. Assistant Commissioner of Income-tax [2004] 88 ITD 413 (Delhi), and submitted that he was under the impression that the partnership firm

JCIT, (OSD), CIR-2(2), KOLKATA, KOLKATA vs. M/S WEST BENGAL TOURISM DEVELOPMENT CORPORATION LTD., KOLKATA

Appeal is dismissed

ITA 636/KOL/2016[2009-2010]Status: DisposedITAT Kolkata24 May 2018AY 2009-2010

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2009-10 Jcit(Osd), Circle-2(2), V/S. M/S West Bengal Tourism Aayakar Bhawan, P-7, Development Corporation Chowringhee Sqr. Ltd., 12, Hemanta Bhawan, 4Th Floor, B.B.D. Kolkta-69 Bag East, Kolkata- 001 [Pan No.Aaacw 3093 Q] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Dasgupta, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri G.R. Saha, Advocate ""यथ" क" ओर से/By Respondent 16-05-2018 सुनवाई क" तार"ख/Date Of Hearing 24-05-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2009-10 Arises Against Commissioner Of Income Tax (Appeals)-10, Kolkata’S Order Dated 22.01.201, Passed In Appeal No.406/Cit(A)-10/Cir.2/2014-15/Kol, In Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short As ‘The Act’.

Section 133(6)Section 143(3)Section 277Section 44A

penalty u/s. 271(1)(c) of the Income Tax act 1961, it appears that he has invoked the provisions of Sec 68 of the Income Tax Act, 1961. It has to be observed that in the context of the provisions of section 68, it would not be out of place to mention that one has to keep in mind