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3,601 results for “penalty u/s 271”+ Section 143(3)clear

Sorted by relevance

Mumbai3,601Delhi3,569Ahmedabad840Kolkata695Jaipur611Bangalore532Pune504Indore469Chennai354Surat344Hyderabad321Chandigarh193Rajkot179Raipur172Karnataka131Amritsar130Visakhapatnam120Cochin96Lucknow91Nagpur80Allahabad65Dehradun57Agra51Guwahati49Cuttack44Calcutta37Patna37Jabalpur32Ranchi31Jodhpur30Varanasi14Panaji14SC8Kerala3Rajasthan3Telangana3Gauhati1

Key Topics

Section 271(1)(c)150Section 143(3)103Penalty72Addition to Income68Section 27136Disallowance36Section 25025Section 14723Section 271(1)23Section 40

ATC GLOBAL LOGISTICS PVT. LTD,MUMBAI vs. ASSESSING OFFICER, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 367/MUM/2026[2016-17]Status: DisposedITAT Mumbai07 Apr 2026AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2016-17

For Appellant: Ms. Aarti S. SharmaFor Respondent: Mr. Surendra Mohan, (SR. DR)
Section 142(1)Section 143(3)Section 144Section 271(1)(b)

U/s 143(3): The assessment was ultimately completed under the scrutiny provision of Section 143(3) of the Act, and not ex-parte under Section 144. The order passed under Section 143(3) made no mention of the imposition of a penalty under Section 271

Showing 1–20 of 3,601 · Page 1 of 181

...
22
Section 271(1)(b)20
Deduction19

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1054/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Jul 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess the penalty in respect of interest and the excess the penalty in respect of interest and the excess depreciation is also cancelled cancelled. The relevant grounds of the appeal of The relevant grounds of the appeal

SWARAN NADHAN SALARIA,MUMBAI vs. DICT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1052/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess the penalty in respect of interest and the excess the penalty in respect of interest and the excess depreciation is also cancelled cancelled. The relevant grounds of the appeal of The relevant grounds of the appeal

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1051/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jul 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess the penalty in respect of interest and the excess the penalty in respect of interest and the excess depreciation is also cancelled cancelled. The relevant grounds of the appeal of The relevant grounds of the appeal

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1053/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Jul 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess the penalty in respect of interest and the excess the penalty in respect of interest and the excess depreciation is also cancelled cancelled. The relevant grounds of the appeal of The relevant grounds of the appeal

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1970/MUM/2022[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/
Section 132(1)Section 153C

u/s 80IA and u/s 10B of the Act on claim of deduction u/s 80IA and u/s 10B of the Act on claim of deduction u/s 80IA and u/s 10B of the Act – Rs 2,62,53,000/ Rs 2,62,53,000/- We find that this is only concerned with workin We find that this is only concerned with workin

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1020/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/
Section 132(1)Section 153C

u/s 80IA and u/s 10B of the Act on claim of deduction u/s 80IA and u/s 10B of the Act on claim of deduction u/s 80IA and u/s 10B of the Act – Rs 2,62,53,000/ Rs 2,62,53,000/- We find that this is only concerned with workin We find that this is only concerned with workin

CIFCO FINANCE LTD,MUMBAI vs. DCIT (OSD-II) CR-7, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 489/MUM/2013[2006-07]Status: DisposedITAT Mumbai29 Aug 2022AY 2006-07

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

ACIT (OSD-II) CENT. RG. - 7, MUMBAI vs. M/S. CIFCO FINANCE LTD., MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 2323/MUM/2006[1999-2000]Status: DisposedITAT Mumbai29 Aug 2022AY 1999-2000

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

M/A. CIFCO FINANCE LTD,MUMBAI vs. THE ACIT (OSD II) CR-7, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 490/MUM/2008[2004-2005]Status: DisposedITAT Mumbai29 Aug 2022AY 2004-2005

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

M/S. CIFCO FINANCE LTD.,MUMBAI vs. ACIT (OSD-II) CR-7, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 2496/MUM/2006[1999-2000]Status: DisposedITAT Mumbai29 Aug 2022AY 1999-2000

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

CIFCO FINANCE LTD,MUMBAI vs. ACIT (OSD II), CR 7,, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 1919/MUM/2009[2005-2006]Status: DisposedITAT Mumbai29 Aug 2022AY 2005-2006

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

CIFCO FINANCE LTD,MUMBAI vs. DCIT (OSD-II) CR-7, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 487/MUM/2013[2003-04]Status: DisposedITAT Mumbai29 Aug 2022AY 2003-04

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

M/S. CIFCO FINANCE LTD.,MUMBAI vs. ACIT (OSD-II) CR-7, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 2498/MUM/2006[2001-2002]Status: DisposedITAT Mumbai29 Aug 2022AY 2001-2002

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

CIFCO FINANCE LTD,MUMBAI vs. DCIT (OSD-II) CR-7, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 488/MUM/2013[2004-05]Status: DisposedITAT Mumbai29 Aug 2022AY 2004-05

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

CIFCO FINANCE LTD.,MUMBAI vs. ACIT (OSD II) CIR.7, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 6147/MUM/2011[2008-09]Status: DisposedITAT Mumbai29 Aug 2022AY 2008-09

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

M/S. CIFCO FINANCE LTD.,MUMBAI vs. ACIT (OSD-II) CR-7, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 2499/MUM/2006[2002-2003]Status: DisposedITAT Mumbai29 Aug 2022AY 2002-2003

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

CIFCO FINANCE LTD,MUMBAI vs. ACIT (OSD-II) CR 7, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 6075/MUM/2009[2006-07]Status: DisposedITAT Mumbai29 Aug 2022AY 2006-07

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

M/S. CIFCO FINANCE LTD.,MUMBAI vs. ACIT (OSD-II) CR.-7, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 5462/MUM/2006[2003-2004]Status: DisposedITAT Mumbai29 Aug 2022AY 2003-2004

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271

CIFCO FINANCE LTD,MUMBAI vs. ASST CIT (OSD-II) CIR 7, MUMBAI

In the result all 16 appeals related to the assessee are disposed off

ITA 7547/MUM/2012[2004-05]Status: DisposedITAT Mumbai29 Aug 2022AY 2004-05

Bench: The Income Tax Appellate Tribunal C Bench Mumbai Before Sri Amit Shukla J M & Prashant Maharishi Am In The Matter Of Cifco Finance Limited, [ Aaacc1765F] Bhupen Chambers, Dalal Street, Mumbai V The Asst Commissioner Of Income Tax Aykar Bhavan 4Th Floor , M K Road Mumbai 20

Section 143Section 147Section 271

Sections numbe year r 1 2323/M/2016 1999 – 2000 AO 143 (3) 2 2496/M/2006 1999 – 2000 Assessee 143 (3) 3 2497/M/2006 2000 – 2001 Assessee 143 (3) 4 2341/M/2006 2000 – 2001 AO 143 (3) 5 2498/M/2006 2001 – 2002 Assessee 143 (3) 6 2499/M/2006 2002 – 2003 Assessee 143 (3) 7 487/M/2013 2003 – 2004 Assessee penalty u/s 271