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5 results for “penalty u/s 271”+ Section 43Bclear

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Key Topics

Section 253(3)4Condonation of Delay4Section 1323Section 36(1)(va)3Section 43B3Search & Seizure3Section 271(1)(c)2Disallowance2Addition to Income

M/S. AXIS MOTORS PRIVATE LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX-6, KANPUR

In the result, the appeal of the assessee stands allowed

ITA 289/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jul 2019AY 2014-15

Bench: Shri T. S. Kapoor

Section 139(1)Section 2(24)(x)Section 271(1)(c)Section 36(1)(va)Section 43BSection 44A

271(1)(c) of the Act as the issue was entirely covered in favour of the assessee as the assessee had deposited the amount before filing of return of income and therefore, as per the judgment of Hon'ble Allahabad High Court in the case of Sagun Foundry (P.) Ltd. vs. CIT in IT Appeal

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

2

In the result, the appeal is partly allowed for statistical purposes

ITA 649/LKW/2024[2017-18]Status: DisposedITAT Lucknow11 Sept 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 253(3)

section 37(1) are satisfied, it is not proper on the part of AO to probe as to whether the expenditure was legitimate or necessary. « CIT v. Tirrihannah Co. Ltd. [(1992) 195 ITR 393 (Cal.)] Tea samples and complimentary tea distributed to th4e shareholders, I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 5 directors and friends at the annual general meeting

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

43B disallowances of Rs. 2,57,43,209/-, Ld. CIT(A) allowed the appeal against original order. 2019-20 68,80,79,147 4,52,65,423 6.58 11% 7% 2020-21 1,59,98,27,836 10,07,00,526 6.29 11% 7% 2021-22 1,68,08,35,131 17,03,38,176 10.13 11% 10.13% Addition

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

43B disallowances of Rs. 2,57,43,209/-, Ld. CIT(A) allowed the appeal against original order. 2019-20 68,80,79,147 4,52,65,423 6.58 11% 7% 2020-21 1,59,98,27,836 10,07,00,526 6.29 11% 7% 2021-22 1,68,08,35,131 17,03,38,176 10.13 11% 10.13% Addition

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

43B disallowances of Rs. 2,57,43,209/-, Ld. CIT(A) allowed the appeal against original order. 2019-20 68,80,79,147 4,52,65,423 6.58 11% 7% 2020-21 1,59,98,27,836 10,07,00,526 6.29 11% 7% 2021-22 1,68,08,35,131 17,03,38,176 10.13 11% 10.13% Addition