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22 results for “penalty u/s 271”+ Section 245Cclear

Sorted by relevance

Delhi38Mumbai22Allahabad16Chennai14Pune8Jaipur7Agra5Chandigarh3SC2Amritsar1

Key Topics

Section 153A21Addition to Income21Section 143(3)15Section 245D(1)14Section 25312Search & Seizure12Undisclosed Income12Limitation/Time-bar12Section 250

H.K. ENTERPRISES,MUMBAI vs. DY CIT CC - 2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 316/MUM/2021[2014-15]Status: DisposedITAT Mumbai24 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

H.K. ENTERPRISES,MUMBAI vs. DY CIT - CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Showing 1–20 of 22 · Page 1 of 2

7
Section 2547
Disallowance7
Natural Justice7
ITA 317/MUM/2021[2015-16]Status: DisposedITAT Mumbai24 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 269/MUM/2021[2012-13]Status: DisposedITAT Mumbai24 Jan 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

H.K. ENTERPRISES,MUMBAI vs. DY CIT -CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 314/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 Jan 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

H.K.ENTERPRISES,MUMBAI vs. DCIT, CENTRAL CIRCLE-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 315/MUM/2021[2017-18]Status: DisposedITAT Mumbai24 Jan 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 267/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Jan 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 268/MUM/2021[2013-14]Status: DisposedITAT Mumbai24 Jan 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

SHIRISH CHANDRAKANT SHAH,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 2(2), MUMBAI

Accordingly, grounds raised by the assessee are allowed

ITA 1170/MUM/2018[1991-92]Status: DisposedITAT Mumbai27 Nov 2019AY 1991-92

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 1170, 1172, 1173 & 1174/Mum/2018 (निर्धारणवर्ा / Assessment Year: 1991-92 To 1994-95)

For Appellant: Shri Neeraj Mangla, AR byFor Respondent: Shri V. Vinod Kumar, DR
Section 132Section 142(1)Section 143(3)Section 147Section 148Section 245C(1)Section 271(1)(c)

245C(1) vide letter dated 11th July 2014. Therefore, notice u/s 142(1) of the Act was issued and income of the assessee was assessed at Rs. 2,43,200/- and penalty proceedings u/s 271(1)(c) of the Act was initiated separately for concealment of income. In the penalty proceedings initiated by the AO, assessee submitted letter dated

SAHAKAR DEVELOPERS,MUMBAI vs. CIT 25, MUMBAI

In the result, both the appeals of the revenue and both the cross objections of the assessee filed for AY 2003-04 and 2006-07 are dismissed

ITA 7529/MUM/2013[2004-05]Status: DisposedITAT Mumbai31 Jan 2017AY 2004-05

Bench: Shri B.R.Baskaran & Shri Pawan Singh

Section 133ASection 245CSection 245ESection 254(1)Section 263

section 254(1) of Income Tax Act PER BENCH; The appeals filed by the revenue and the cross objections filed by the assessee are related to AY 2003-04 and 2006-07. They are directed against the orders passed by Ld CIT(A)-35 in the quantum assessment proceedings. The assessee has filed appeal for AY 2004-05 challenging

ACIT 25(2), MUMBAI vs. SAHAKAR DEVELOPERS, MUMBAI

In the result, both the appeals of the revenue and both the cross objections of the assessee filed for AY 2003-04 and 2006-07 are dismissed

ITA 6235/MUM/2012[2003-04]Status: DisposedITAT Mumbai31 Jan 2017AY 2003-04

Bench: Shri B.R.Baskaran & Shri Pawan Singh

Section 133ASection 245CSection 245ESection 254(1)Section 263

section 254(1) of Income Tax Act PER BENCH; The appeals filed by the revenue and the cross objections filed by the assessee are related to AY 2003-04 and 2006-07. They are directed against the orders passed by Ld CIT(A)-35 in the quantum assessment proceedings. The assessee has filed appeal for AY 2004-05 challenging

HEMENDRA RANCHOODDAS MERCHANT,MUMBAI vs. DY CIT CEN-CIRCLE 6(2). MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

ITA 807/MUM/2022[2001-02]Status: DisposedITAT Mumbai30 Nov 2022AY 2001-02

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri. D.V. Sawant, Adv
Section 253

245C, an order under subsection (4) of section 245D has been passed out providing for terms of settlement (iv) ………… the proceedings before the ITSC shall abate on the specified date. The specified date has been defined Explanation below section 245HA as under: (a) ……….. (b) ……….. (c) ……….. (ca) in respect of an application referred in (iiia) the day on which the order

HEMENDRA RANCHOODDAS MERCHANT,MUMBAI vs. DY CIT-CENTRAL CIRCLE-6(2), MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

ITA 811/MUM/2022[2005-06]Status: DisposedITAT Mumbai30 Nov 2022AY 2005-06

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri. D.V. Sawant, Adv
Section 253

245C, an order under subsection (4) of section 245D has been passed out providing for terms of settlement (iv) ………… the proceedings before the ITSC shall abate on the specified date. The specified date has been defined Explanation below section 245HA as under: (a) ……….. (b) ……….. (c) ……….. (ca) in respect of an application referred in (iiia) the day on which the order

DY COMMISSIONER OF INCOME TAX, , MUMBAI vs. HEMENDRA MERCHANT, MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

ITA 855/MUM/2022[2005-06]Status: DisposedITAT Mumbai30 Nov 2022AY 2005-06

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri. D.V. Sawant, Adv
Section 253

245C, an order under subsection (4) of section 245D has been passed out providing for terms of settlement (iv) ………… the proceedings before the ITSC shall abate on the specified date. The specified date has been defined Explanation below section 245HA as under: (a) ……….. (b) ……….. (c) ……….. (ca) in respect of an application referred in (iiia) the day on which the order

HEMENDRA RANCHOODDAS MERCHANT,MUMBAI vs. DY CIT CENTRAL CIRCLE-6(2), MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

ITA 808/MUM/2022[2002-2003]Status: DisposedITAT Mumbai30 Nov 2022AY 2002-2003

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri. D.V. Sawant, Adv
Section 253

245C, an order under subsection (4) of section 245D has been passed out providing for terms of settlement (iv) ………… the proceedings before the ITSC shall abate on the specified date. The specified date has been defined Explanation below section 245HA as under: (a) ……….. (b) ……….. (c) ……….. (ca) in respect of an application referred in (iiia) the day on which the order

HEMENDRA RANCHOODDAS MERCHANT,MUMBAI vs. DY CIT, CENTRAL CIRCLE-6(2), MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

ITA 812/MUM/2022[2006-07]Status: DisposedITAT Mumbai30 Nov 2022AY 2006-07

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri. D.V. Sawant, Adv
Section 253

245C, an order under subsection (4) of section 245D has been passed out providing for terms of settlement (iv) ………… the proceedings before the ITSC shall abate on the specified date. The specified date has been defined Explanation below section 245HA as under: (a) ……….. (b) ……….. (c) ……….. (ca) in respect of an application referred in (iiia) the day on which the order

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(2),, MUMBAI vs. HEMENDRA MERCHANT, MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

ITA 857/MUM/2022[2002-03]Status: DisposedITAT Mumbai30 Nov 2022AY 2002-03

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri. D.V. Sawant, Adv
Section 253

245C, an order under subsection (4) of section 245D has been passed out providing for terms of settlement (iv) ………… the proceedings before the ITSC shall abate on the specified date. The specified date has been defined Explanation below section 245HA as under: (a) ……….. (b) ……….. (c) ……….. (ca) in respect of an application referred in (iiia) the day on which the order

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(2), , MUMBAI vs. HEMENDRA MERCHANT , MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

ITA 858/MUM/2022[2003-04]Status: DisposedITAT Mumbai30 Nov 2022AY 2003-04

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri. D.V. Sawant, Adv
Section 253

245C, an order under subsection (4) of section 245D has been passed out providing for terms of settlement (iv) ………… the proceedings before the ITSC shall abate on the specified date. The specified date has been defined Explanation below section 245HA as under: (a) ……….. (b) ……….. (c) ……….. (ca) in respect of an application referred in (iiia) the day on which the order

HEMENDRA RANCHOODDAS MERCHANT ,MUMBAI vs. DY CIT-CENTRAL CIRCLE-6(2), MUMBAI.

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

ITA 809/MUM/2022[2003-04]Status: DisposedITAT Mumbai30 Nov 2022AY 2003-04

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri. D.V. Sawant, Adv
Section 253

245C, an order under subsection (4) of section 245D has been passed out providing for terms of settlement (iv) ………… the proceedings before the ITSC shall abate on the specified date. The specified date has been defined Explanation below section 245HA as under: (a) ……….. (b) ……….. (c) ……….. (ca) in respect of an application referred in (iiia) the day on which the order

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(2), MUMBAI vs. HEMENDRA MERCHANT , MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

ITA 853/MUM/2022[2006-07]Status: DisposedITAT Mumbai30 Nov 2022AY 2006-07

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri. D.V. Sawant, Adv
Section 253

245C, an order under subsection (4) of section 245D has been passed out providing for terms of settlement (iv) ………… the proceedings before the ITSC shall abate on the specified date. The specified date has been defined Explanation below section 245HA as under: (a) ……….. (b) ……….. (c) ……….. (ca) in respect of an application referred in (iiia) the day on which the order

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(2), MUMBAI. vs. HEMENDRA MERCHANT , MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

ITA 856/MUM/2022[2004-05]Status: DisposedITAT Mumbai30 Nov 2022AY 2004-05

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri. D.V. Sawant, Adv
Section 253

245C, an order under subsection (4) of section 245D has been passed out providing for terms of settlement (iv) ………… the proceedings before the ITSC shall abate on the specified date. The specified date has been defined Explanation below section 245HA as under: (a) ……….. (b) ……….. (c) ……….. (ca) in respect of an application referred in (iiia) the day on which the order