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80 results for “penalty u/s 271”+ Section 245Dclear

Sorted by relevance

Mumbai80Chennai17Allahabad16Jaipur10Chandigarh10Pune9Delhi8Patna6Agra5Indore2Ahmedabad2SC2Bangalore1Amritsar1Surat1

Key Topics

Section 143(3)27Section 153A25Addition to Income24Search & Seizure19Section 245D(1)14Undisclosed Income13Section 25312Section 133(6)12Limitation/Time-bar

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. DY CIT-CC-2(4), MUMBAI

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

Showing 1–20 of 80 · Page 1 of 4

12
Section 14811
Disallowance10
Section 1329
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

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 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 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 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. 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

DCIT CEN CIR 7(3), MUMBAI vs. SHANTINATH DESIGNER CONSTRUCTION P. LTD, MUMBAI

In the result, all the appeals filed by the revenue are hereby ordered to be dismissed

ITA 599/MUM/2017[2009-10]Status: DisposedITAT Mumbai09 Jul 2018AY 2009-10

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Vijay Mehta (AR)For Respondent: Shri Aarju Garariya (DR)
Section 132Section 143(3)Section 269SSection 269TSection 271DSection 271E

271 E could for contravened the provisions of section 269T of the Act. 1 5. In the appellant's case the genuineness of the transaction made through journal entries is not in doubt and it has not been shown either in the assessment proceedings or in the penalty proceedings that unaccounted income of the lender or the borrower was involved

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)

271(l)(c) on estimated income despite the fact that the Hon'ble ITSC has computed lower total income for the year under consideration and allowed immunity from penalty thereupon. 5. That the Ld. AO grossly erred in law in presuming that the Hon'ble ITSC has settled only the additional income and granted immunity thereupon despite the settled

DCIT CEN CIR 8(2), MUMBAI vs. DORF KETAL CHEMICALS (I) P.LTD, MUMBAI

In the result, the appeals are allowed for statistical purposes

ITA 4682/MUM/2017[2005-06]Status: DisposedITAT Mumbai18 Oct 2019AY 2005-06

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2004-05 & Assessment Year: 2005-06

For Appellant: Mr. Nilesh Patel, ARFor Respondent: Mr.Rajesh Ojha, &
Section 132(1)Section 139Section 139(1)Section 143(3)Section 153ASection 251Section 271(1)(c)

271(1)(c), where a claim is disallowed, the assessee is deemed to have concealed/file inaccurate particulars of income only if he fails to establish that the claim was bona fide. 7.4 In cases, where appellant is unable to substantiate the claim, penalty can be imposed only if the appellant fails to prove that the claim was bona fide

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 854/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

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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 810/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

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

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

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section