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91 results for “penalty u/s 271”+ Section 245D(4)clear

Sorted by relevance

Mumbai91Chennai17Allahabad16Jaipur11Chandigarh10Delhi8Patna6Pune6Agra5Hyderabad2Ahmedabad2Indore2SC2Amritsar1Surat1Bangalore1

Key Topics

Section 143(3)30Section 153A25Addition to Income25Search & 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 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

Showing 1–20 of 91 · Page 1 of 5

12
Section 14811
Disallowance11
Section 1329
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

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. 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

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

4. The brief facts of the case are that the assessee is engaged in the business of Land Development and construction of real estate properties. Assessment was completed u/s 143(3) of the Act by DCIT, CC-7(3), Mumbai under the search and seizure action was conducted u/s 132 of the Act on the Lodha Group

ACIT 2(3) (1) , MUMBAI vs. M/S. THAKKAR HOUSING DEVELOPEMENT PVT. LTD, MUMBAI

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2131/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

245D(4) of the Act on 17th July, 2018, wherein the seller admitted of having received sale consideration of ₹65,00,00,000/- in cash from Thakker Group. The assessee was also confronted with above order, But still assessee denied any cash payment to Kokani Group for purchase of savargaon Land. 012. The learned Assessing Officer further issued show cause

ACIT 2(3) (1) , MUMBAI vs. M/S. THAKKAR APANA GHAR PVT. LTD, MUMBAI

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2134/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

245D(4) of the Act on 17th July, 2018, wherein the seller admitted of having received sale consideration of ₹65,00,00,000/- in cash from Thakker Group. The assessee was also confronted with above order, But still assessee denied any cash payment to Kokani Group for purchase of savargaon Land. 012. The learned Assessing Officer further issued show cause

ACIT 2(3) (1), MUMBAI vs. M/S. THAKKR HOUSING DEVELOPMENT PVT. LTD, MUMBAI

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2135/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

245D(4) of the Act on 17th July, 2018, wherein the seller admitted of having received sale consideration of ₹65,00,00,000/- in cash from Thakker Group. The assessee was also confronted with above order, But still assessee denied any cash payment to Kokani Group for purchase of savargaon Land. 012. The learned Assessing Officer further issued show cause

ACIT 2(3) 1, MUMBAI vs. M/S. THAKKAR GRIH NIRMAN PVT. LTD, MUMBAI

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2132/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

245D(4) of the Act on 17th July, 2018, wherein the seller admitted of having received sale consideration of ₹65,00,00,000/- in cash from Thakker Group. The assessee was also confronted with above order, But still assessee denied any cash payment to Kokani Group for purchase of savargaon Land. 012. The learned Assessing Officer further issued show cause

ACIT 2(3) (1) , MUMBAI vs. M/S. THAKKAR APNA GHAR NIRMAN PVT. LTD, MUMBAI

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2133/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

245D(4) of the Act on 17th July, 2018, wherein the seller admitted of having received sale consideration of ₹65,00,00,000/- in cash from Thakker Group. The assessee was also confronted with above order, But still assessee denied any cash payment to Kokani Group for purchase of savargaon Land. 012. The learned Assessing Officer further issued show cause

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 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 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

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

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