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36 results for “penalty u/s 271”+ Section 275(1)(c)clear

Sorted by relevance

Delhi425Mumbai231Jaipur127Karnataka100Raipur82Chennai79Ahmedabad77Kolkata70Bangalore60Indore57Pune44Hyderabad44Lucknow36Visakhapatnam28Cochin22Chandigarh21Cuttack19Amritsar14Kerala14Nagpur14Ranchi9Patna8Guwahati7Agra6Surat6Rajkot4Jabalpur4Dehradun3Jodhpur2Rajasthan2Telangana2SC1

Key Topics

Section 14263Section 27542Section 1132Penalty24Natural Justice22Section 142(1)21Limitation/Time-bar21Section 1516Section 2(15)

INCOME TAX OFFICER -(EXEMPTION), LUCKNOW vs. M/S APS ACADEMY, LUCKNOW

In the result, both the appeals of the Revenue are dismissed

ITA 470/LKW/2017[2006-07]Status: DisposedITAT Lucknow20 Sept 2019AY 2006-07

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Smt. Alka Singh, D.RFor Respondent: Shri Rakesh Garg, Advocate
Section 268A

271(1)(a) of the Act. 10. Section 275 deals with bar of limitation for imposing penalty. Sub-section (1) of section 275 reads as under: “(1) No order imposing a penalty under this Chapter shall be passed- (a) in a case where the relevant assessment or other order is the subject matter of an appeal to the Commissioner (Appeals

INCOME TAX OFFICER -(EXEMPTION), LUCKNOW vs. M/S APS ACADEMY, LUCKNOW

In the result, both the appeals of the Revenue are dismissed

Showing 1–20 of 36 · Page 1 of 2

16
Exemption10
Section 143(3)9
Section 12A8
ITA 471/LKW/2017[2008-09]Status: DisposedITAT Lucknow20 Sept 2019AY 2008-09

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Smt. Alka Singh, D.RFor Respondent: Shri Rakesh Garg, Advocate
Section 268A

271(1)(a) of the Act. 10. Section 275 deals with bar of limitation for imposing penalty. Sub-section (1) of section 275 reads as under: “(1) No order imposing a penalty under this Chapter shall be passed- (a) in a case where the relevant assessment or other order is the subject matter of an appeal to the Commissioner (Appeals

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

275. Enterprise in which person engaged shows willingness to invest time and capital on future outcome. Doggett v. Burnet 62 App DC 103; 65 F. 2D 191. That which habitually busies or occupies or engages the time, attention, labour and effort of persons as a principal serious concern or interest or for livelihood or profit." According to Sampath lyengar

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

275. Enterprise in which person engaged shows willingness to invest time and capital on future outcome. Doggett v. Burnet 62 App DC 103; 65 F. 2D 191. That which habitually busies or occupies or engages the time, attention, labour and effort of persons as a principal serious concern or interest or for livelihood or profit." According to Sampath lyengar

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

275. Enterprise in which person engaged shows willingness to invest time and capital on future outcome. Doggett v. Burnet 62 App DC 103; 65 F. 2D 191. That which habitually busies or occupies or engages the time, attention, labour and effort of persons as a principal serious concern or interest or for livelihood or profit." According to Sampath lyengar

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

275. Enterprise in which person engaged shows willingness to invest time and capital on future outcome. Doggett v. Burnet 62 App DC 103; 65 F. 2D 191. That which habitually busies or occupies or engages the time, attention, labour and effort of persons as a principal serious concern or interest or for livelihood or profit." According to Sampath lyengar

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

275. Enterprise in which person engaged shows willingness to invest time and capital on future outcome. Doggett v. Burnet 62 App DC 103; 65 F. 2D 191. That which habitually busies or occupies or engages the time, attention, labour and effort of persons as a principal serious concern or interest or for livelihood or profit." According to Sampath lyengar

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

275. Enterprise in which person engaged shows willingness to invest time and capital on future outcome. Doggett v. Burnet 62 App DC 103; 65 F. 2D 191. That which habitually busies or occupies or engages the time, attention, labour and effort of persons as a principal serious concern or interest or for livelihood or profit." According to Sampath lyengar

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

275. Enterprise in which person engaged shows willingness to invest time and capital on future outcome. Doggett v. Burnet 62 App DC 103; 65 F. 2D 191. That which habitually busies or occupies or engages the time, attention, labour and effort of persons as a principal serious concern or interest or for livelihood or profit." According to Sampath lyengar

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

275. Enterprise in which person engaged shows willingness to invest time and capital on future outcome. Doggett v. Burnet 62 App DC 103; 65 F. 2D 191. That which habitually busies or occupies or engages the time, attention, labour and effort of persons as a principal serious concern or interest or for livelihood or profit." According to Sampath lyengar

M/S. CITYON NANO TECHNOLOGY PVT. LTD.,KANPUR vs. THE DCIT, CC-I, KANPUR

In the result , all the seven appeal’s in ITA no

ITA 302/LKW/2020[2013-14]Status: DisposedITAT Lucknow20 Oct 2022AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 142Section 142(1)Section 275

section 275 of the Act, 1961, by passing the I.T.A. No.299 to 319/Lkw/2020 Assessment Year:2010-11 to 2016-17 4 penalty order and imposing a penalty of Rs. 10,000/- before the disposal of the appeal of the relevant assessment order.” 3. The appeal in I.T.A. No.299/Lkw/2020 for assessment year 2010-11 has arisen from common appellate order dated

M/S. CITYON INFRASTRUCTURE PVT. LTD.,KANPUR vs. THE DCIT, CC-I, KANPUR

In the result , all the seven appeal’s in ITA no

ITA 319/LKW/2020[2016-17]Status: DisposedITAT Lucknow20 Oct 2022AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 142Section 142(1)Section 275

section 275 of the Act, 1961, by passing the I.T.A. No.299 to 319/Lkw/2020 Assessment Year:2010-11 to 2016-17 4 penalty order and imposing a penalty of Rs. 10,000/- before the disposal of the appeal of the relevant assessment order.” 3. The appeal in I.T.A. No.299/Lkw/2020 for assessment year 2010-11 has arisen from common appellate order dated

M/S. CITYON INFRASTRUCTURE PVT. LTD.,KANPUR vs. THE DCIT, CC-I, KANPUR

In the result , all the seven appeal’s in ITA no

ITA 318/LKW/2020[2015-16]Status: DisposedITAT Lucknow20 Oct 2022AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 142Section 142(1)Section 275

section 275 of the Act, 1961, by passing the I.T.A. No.299 to 319/Lkw/2020 Assessment Year:2010-11 to 2016-17 4 penalty order and imposing a penalty of Rs. 10,000/- before the disposal of the appeal of the relevant assessment order.” 3. The appeal in I.T.A. No.299/Lkw/2020 for assessment year 2010-11 has arisen from common appellate order dated

M/S. CITYON INFRASTRUCTURE PVT. LTD.,KANPUR vs. THE DCIT, CC-I, KANPUR

In the result , all the seven appeal’s in ITA no

ITA 314/LKW/2020[2011-12]Status: DisposedITAT Lucknow20 Oct 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 142Section 142(1)Section 275

section 275 of the Act, 1961, by passing the I.T.A. No.299 to 319/Lkw/2020 Assessment Year:2010-11 to 2016-17 4 penalty order and imposing a penalty of Rs. 10,000/- before the disposal of the appeal of the relevant assessment order.” 3. The appeal in I.T.A. No.299/Lkw/2020 for assessment year 2010-11 has arisen from common appellate order dated

M/S. CITYON SYSTEMS (INDIA) LTD.,NEW DELHI vs. THE DCIT, CC-I, KANPUR

In the result , all the seven appeal’s in ITA no

ITA 310/LKW/2020[2014-15]Status: DisposedITAT Lucknow20 Oct 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 142Section 142(1)Section 275

section 275 of the Act, 1961, by passing the I.T.A. No.299 to 319/Lkw/2020 Assessment Year:2010-11 to 2016-17 4 penalty order and imposing a penalty of Rs. 10,000/- before the disposal of the appeal of the relevant assessment order.” 3. The appeal in I.T.A. No.299/Lkw/2020 for assessment year 2010-11 has arisen from common appellate order dated

M/S. CITYON SYSTEMS (INDIA) LTD.,,NEW DELHI vs. THE DCIT, CC-I, KANPUR

In the result , all the seven appeal’s in ITA no

ITA 306/LKW/2020[2010-11]Status: DisposedITAT Lucknow20 Oct 2022AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 142Section 142(1)Section 275

section 275 of the Act, 1961, by passing the I.T.A. No.299 to 319/Lkw/2020 Assessment Year:2010-11 to 2016-17 4 penalty order and imposing a penalty of Rs. 10,000/- before the disposal of the appeal of the relevant assessment order.” 3. The appeal in I.T.A. No.299/Lkw/2020 for assessment year 2010-11 has arisen from common appellate order dated

M/S. CITYON NANO TECHNOLOGY PVT. LTD.,KANPUR vs. THE DCIT, CC-I, KANPUR

In the result , all the seven appeal’s in ITA no

ITA 300/LKW/2020[2011-12]Status: DisposedITAT Lucknow20 Oct 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 142Section 142(1)Section 275

section 275 of the Act, 1961, by passing the I.T.A. No.299 to 319/Lkw/2020 Assessment Year:2010-11 to 2016-17 4 penalty order and imposing a penalty of Rs. 10,000/- before the disposal of the appeal of the relevant assessment order.” 3. The appeal in I.T.A. No.299/Lkw/2020 for assessment year 2010-11 has arisen from common appellate order dated

M/S. CITYON NANO TECHNOLOGY PVT. LTD.,KANPUR vs. THE DCIT, CC-I, KANPUR

In the result , all the seven appeal’s in ITA no

ITA 303/LKW/2020[2014-15]Status: DisposedITAT Lucknow20 Oct 2022AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 142Section 142(1)Section 275

section 275 of the Act, 1961, by passing the I.T.A. No.299 to 319/Lkw/2020 Assessment Year:2010-11 to 2016-17 4 penalty order and imposing a penalty of Rs. 10,000/- before the disposal of the appeal of the relevant assessment order.” 3. The appeal in I.T.A. No.299/Lkw/2020 for assessment year 2010-11 has arisen from common appellate order dated

M/S. CITYON NANO TECHNOLOGY PVT. LTD.,KANPUR vs. THE DCIT, CC-I, KANPUR

In the result , all the seven appeal’s in ITA no

ITA 304/LKW/2020[2015-16]Status: DisposedITAT Lucknow20 Oct 2022AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 142Section 142(1)Section 275

section 275 of the Act, 1961, by passing the I.T.A. No.299 to 319/Lkw/2020 Assessment Year:2010-11 to 2016-17 4 penalty order and imposing a penalty of Rs. 10,000/- before the disposal of the appeal of the relevant assessment order.” 3. The appeal in I.T.A. No.299/Lkw/2020 for assessment year 2010-11 has arisen from common appellate order dated

M/S. CITYON SYSTEMS (INDIA) LTD.,NEW DELHI vs. THE DCIT, CC-I, KANPUR

In the result , all the seven appeal’s in ITA no

ITA 307/LKW/2020[2011-12]Status: DisposedITAT Lucknow20 Oct 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 142Section 142(1)Section 275

section 275 of the Act, 1961, by passing the I.T.A. No.299 to 319/Lkw/2020 Assessment Year:2010-11 to 2016-17 4 penalty order and imposing a penalty of Rs. 10,000/- before the disposal of the appeal of the relevant assessment order.” 3. The appeal in I.T.A. No.299/Lkw/2020 for assessment year 2010-11 has arisen from common appellate order dated