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11 results for “penalty u/s 271”+ Section 271Fclear

Sorted by relevance

Mumbai63Jaipur58Delhi45Ahmedabad37Rajkot35Bangalore27Indore25Surat24Amritsar18Pune14Chandigarh12Nagpur12Visakhapatnam11Lucknow11Hyderabad8Chennai6Jabalpur4Cuttack4Raipur4Guwahati3Patna3Kolkata2Allahabad2Agra1

Key Topics

Section 14818Section 14717Addition to Income10Penalty9Section 69A8Cash Deposit7Section 10(37)6Natural Justice6Section 271(1)(c)

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

ITA 302/LKW/2025[2015-16]Status: DisposedITAT Lucknow09 Jan 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri K. R. Rastogi, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 271(1)(b)Section 44ASection 69A

penalty u/s 271(1)(b), 271(1)(c) and 271F of the Income Tax Act, 1961 (“Act”, for short), pertaining to the assessment year 2015-16. 2. For the sake of convenience, these appeals were heard together and are being disposed of by way of consolidated order. First, we take up the ITA. No. 301/LKW/2025 (Quantum Appeal), pertaining

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

5
Section 55A4
Section 271(1)(b)4
Section 44A4

In the result, these appeals of the assessee are allowed for statistical purposes

ITA 304/LKW/2025[2015-16]Status: DisposedITAT Lucknow09 Jan 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri K. R. Rastogi, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 271(1)(b)Section 44ASection 69A

penalty u/s 271(1)(b), 271(1)(c) and 271F of the Income Tax Act, 1961 (“Act”, for short), pertaining to the assessment year 2015-16. 2. For the sake of convenience, these appeals were heard together and are being disposed of by way of consolidated order. First, we take up the ITA. No. 301/LKW/2025 (Quantum Appeal), pertaining

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

ITA 303/LKW/2025[2015-16]Status: DisposedITAT Lucknow09 Jan 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri K. R. Rastogi, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 271(1)(b)Section 44ASection 69A

penalty u/s 271(1)(b), 271(1)(c) and 271F of the Income Tax Act, 1961 (“Act”, for short), pertaining to the assessment year 2015-16. 2. For the sake of convenience, these appeals were heard together and are being disposed of by way of consolidated order. First, we take up the ITA. No. 301/LKW/2025 (Quantum Appeal), pertaining

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

ITA 301/LKW/2025[2015-16]Status: DisposedITAT Lucknow09 Jan 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri K. R. Rastogi, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 271(1)(b)Section 44ASection 69A

penalty u/s 271(1)(b), 271(1)(c) and 271F of the Income Tax Act, 1961 (“Act”, for short), pertaining to the assessment year 2015-16. 2. For the sake of convenience, these appeals were heard together and are being disposed of by way of consolidated order. First, we take up the ITA. No. 301/LKW/2025 (Quantum Appeal), pertaining

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 251/LKW/2024[2013-14]Status: DisposedITAT Lucknow09 Dec 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Dharmendra Kumar, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10(37)Section 139(1)Section 144Section 147Section 148Section 2(14)(iii)Section 271(1)(c)

section 144 of the Act dated 27-03- 2022; ii. Penalty order u/s 271(1)(c) of the Act dated 21-09-2022; ITA. Nos. 249 & 251/LKW/2024 Page 7 of 13 iii. Penalty order u/s 271(1)(b) of the Act dated 02-09-2022; and iv. Penalty order u/s 271F

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 249/LKW/2024[2013-14]Status: DisposedITAT Lucknow09 Dec 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Dharmendra Kumar, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10(37)Section 139(1)Section 144Section 147Section 148Section 2(14)(iii)Section 271(1)(c)

section 144 of the Act dated 27-03- 2022; ii. Penalty order u/s 271(1)(c) of the Act dated 21-09-2022; ITA. Nos. 249 & 251/LKW/2024 Page 7 of 13 iii. Penalty order u/s 271(1)(b) of the Act dated 02-09-2022; and iv. Penalty order u/s 271F

GOPAL JI MISHRA,LUCKNOW vs. ITO-6(5), LUCKNOW

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 349/LKW/2024[2013-14]Status: DisposedITAT Lucknow20 Mar 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2013-14 Gopal Ji Mishra V. The Income Tax Officer 6(5) K-1218, Ashiana Lucknow - New Kanpur Road, Lucknow Tan/Pan:Akjpm8317M (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 18 03 2025 Date Of Pronouncement: 20 03 2025 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 133(6)Section 142(1)Section 147Section 148Section 271(1)(c)Section 50CSection 69A

u/s. 50C of the Act : Rs.25,92,873/- Net taxable income (rounded off) : Rs.48,08,630/- 2.1 The AO also initiated penalty proceedings under section 271(1)(c) and 271F

MOHAMMAD FAHEEM,LUCKNOW vs. INCOME TAX OFFICER, RANGE (I), LUCKNOW

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 238/LKW/2025[2014-15]Status: DisposedITAT Lucknow23 May 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2014-15 Mohammad Faheem V. The Income Tax Officer Shan Timber Broker & Supplier Range 4(1) 268/122, Master Kanhaya Lal Road Lucknow Aishbagh, Lucknow Tan/Pan:Abipf8034C (Appellant) (Respondent) Appellant By: Hri Rohit Bhalla, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 22 05 2025 Date Of Pronouncement: 23 05 2025 O R D E R

For Appellant: hri Rohit Bhalla, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 115BSection 144Section 147Section 148Section 69Section 69A

penalty proceedings under sections 271F and 271(1)(c) of the Act, separately. 3. Aggrieved, the Assessee preferred an appeal before the NFAC, which dismissed the appeal of the assessee for the reason of non-compliance by the Assessee. 4. Now, the Assessee has approached this Tribunal challenging the orders of the AO as well as NFAC by raising

ABSAR AHMAD,SITAPUR vs. ITO, SITAPUR

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 471/LKW/2024[2015-16]Status: HeardITAT Lucknow19 Nov 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2015-16 Absar Ahmad V. The Income Tax Officer S/O Ameer Ahmad Sitapur H.No.131, Godhana Anshik Sidhauli, Sitapur Tan/Pan:Akapa4017F (Appellant) (Respondent) Appellant By: None Respondent By: Shri Manu Chaurasia, Cit (Dr) Date Of Hearing: 18 11 2024 Date Of Pronouncement: 19 11 2024 O R D E R

For Appellant: NoneFor Respondent: Shri Manu Chaurasia, CIT (DR)
Section 147Section 148Section 69A

penalty proceedings under sections 274, 271(1)(c), 271(1)(b) and 271F of the Act. Aggrieved, the assessee preferred an appeal before 4. the NFAC, who dismissed the appeal of the assessee for the reason of non-compliance by the Assessee. ITA No.471/LKW/2024 Page 3 of 5 5. Now, the assessee has approached this Tribunal challenging the orders passed

HARI SINGH CHAUHAN,KANPUR vs. INCOME TAX OFFICER 3(5), AAYAKAR BHAWAN

The appeal of the assessee stands partly allowed for statistical purposes

ITA 344/LKW/2023[2012-13]Status: DisposedITAT Lucknow25 Aug 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Hari Singh Chouhan V. The Income Tax Officer 3(5) 1, Naramau Kanpur Kanpur Nagar (U.P) Tan/Pan:Askpc3749A (Appellant) (Respondent) Appellant By: Srhi Rakesh Garg, Advocate Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R

For Appellant: Srhi Rakesh Garg, AdvocateFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 147Section 148Section 271(1)(c)Section 50CSection 55A

penalty proceedings under section 271(1)(c) and 271F of the Act, separately. 2.2 Aggrieved, the assessee preferred an appeal before the NFAC, which dismissed the appeal of the Assessee on merits. 2.3 Now, the Assessee has approached this Tribunal challenging impugned order of the NFAC by raising the following grounds of appeal: 1. Because there being no material

SHRI CHETAN SHARMA,KANPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

The appeal of the assessee stands partly allowed for statistical purposes

ITA 344/LKW/2019[2015-16]Status: DisposedITAT Lucknow06 Jan 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Hari Singh Chouhan V. The Income Tax Officer 3(5) 1, Naramau Kanpur Kanpur Nagar (U.P) Tan/Pan:Askpc3749A (Appellant) (Respondent) Appellant By: Srhi Rakesh Garg, Advocate Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R

For Appellant: Srhi Rakesh Garg, AdvocateFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 147Section 148Section 271(1)(c)Section 50CSection 55A

penalty proceedings under section 271(1)(c) and 271F of the Act, separately. 2.2 Aggrieved, the assessee preferred an appeal before the NFAC, which dismissed the appeal of the Assessee on merits. 2.3 Now, the Assessee has approached this Tribunal challenging impugned order of the NFAC by raising the following grounds of appeal: 1. Because there being no material