BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

120 results for “penalty u/s 271”+ Section 270A(1)clear

Sorted by relevance

Mumbai120Delhi75Jaipur56Chennai50Bangalore49Pune28Cochin28Indore26Ahmedabad21Hyderabad21Rajkot16Cuttack15Patna12Agra11Raipur11Surat8Nagpur8Lucknow7Amritsar7Visakhapatnam4Kolkata4Ranchi3Chandigarh3Guwahati2Dehradun2Allahabad2Jodhpur2

Key Topics

Section 271(1)(c)165Section 153A107Section 270A85Penalty85Section 143(3)76Addition to Income64Disallowance35Section 25033Section 132

EXIM TRAC,MUMBAI vs. MUM-C-(431)(91), MUMBAI

In the result the appeal filed by the assessee stands

ITA 8948/MUM/2025[2019-2020]Status: DisposedITAT Mumbai27 Mar 2026AY 2019-2020

Bench: Shri Om Prakash Kant () & Shri Sandeep Karhail () Assessment Year: 2019-20

For Appellant: Shri VP KothariFor Respondent: Shri Hemanshu Joshi, CIT-DR
Section 143(1)Section 148Section 148ASection 270ASection 80G

271(1)(c) is misplaced. Unlike the erstwhile "concealment" or "inaccurate particulars" regime, Sect "inaccurate particulars" regime, Section 270A creates a distinct ion 270A creates a distinct hierarchy of "under- -reporting" reporting" and and "misreporting." "misreporting." The The AO AO specifically invoked Section 270A(9)(a), which pertains to the specifically invoked Section 270A(9)(a), which pertains

Showing 1–20 of 120 · Page 1 of 6

33
Section 14831
Section 27429
Depreciation17

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7069/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

u/s 271(1)(c) of the Act is upheld. Accordingly, the grounds of the revenue are dismissed. 8. In the result, appeal of the revenue is dismissed” 18. In view of the above, we hold that the order passed by the Learned CIT(A) deleting penalty of INR. INR.1,76,210/- levied under Section 271(1

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7067/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

u/s 271(1)(c) of the Act is upheld. Accordingly, the grounds of the revenue are dismissed. 8. In the result, appeal of the revenue is dismissed” 18. In view of the above, we hold that the order passed by the Learned CIT(A) deleting penalty of INR. INR.1,76,210/- levied under Section 271(1

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7064/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Jan 2026AY 2014-15

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

u/s 271(1)(c) of the Act is upheld. Accordingly, the grounds of the revenue are dismissed. 8. In the result, appeal of the revenue is dismissed” 18. In view of the above, we hold that the order passed by the Learned CIT(A) deleting penalty of INR. INR.1,76,210/- levied under Section 271(1

DCIT 3(1)(1),MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD, MUMBAI

ITA 7065/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Jan 2026AY 2015-16

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

u/s 271(1)(c) of the Act is upheld. Accordingly, the grounds of the revenue are dismissed. 8. In the result, appeal of the revenue is dismissed” 18. In view of the above, we hold that the order passed by the Learned CIT(A) deleting penalty of INR. INR.1,76,210/- levied under Section 271(1

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7066/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

u/s 271(1)(c) of the Act is upheld. Accordingly, the grounds of the revenue are dismissed. 8. In the result, appeal of the revenue is dismissed” 18. In view of the above, we hold that the order passed by the Learned CIT(A) deleting penalty of INR. INR.1,76,210/- levied under Section 271(1

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7068/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

u/s 271(1)(c) of the Act is upheld. Accordingly, the grounds of the revenue are dismissed. 8. In the result, appeal of the revenue is dismissed” 18. In view of the above, we hold that the order passed by the Learned CIT(A) deleting penalty of INR. INR.1,76,210/- levied under Section 271(1

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7070/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Jan 2026AY 2020-21

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

u/s 271(1)(c) of the Act is upheld. Accordingly, the grounds of the revenue are dismissed. 8. In the result, appeal of the revenue is dismissed” 18. In view of the above, we hold that the order passed by the Learned CIT(A) deleting penalty of INR. INR.1,76,210/- levied under Section 271(1

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

ITA 1903/MUM/2025[2017-18]Status: DisposedITAT Mumbai02 Dec 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ritesh Misra, CIT DR
Section 139(1)Section 153ASection 250Section 270ASection 271(1)(c)Section 271ASection 274Section 37(1)Section 40

u/s 271(1)(c) of the Act unless the conditions provided under Explanation 5A to section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

ITA 1904/MUM/2025[2018-19]Status: DisposedITAT Mumbai02 Dec 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ritesh Misra, CIT DR
Section 139(1)Section 153ASection 250Section 270ASection 271(1)(c)Section 271ASection 274Section 37(1)Section 40

u/s 271(1)(c) of the Act unless the conditions provided under Explanation 5A to section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT -CENTRAL CIRCLE -1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

ITA 1905/MUM/2025[2019-20]Status: DisposedITAT Mumbai02 Dec 2025AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ritesh Misra, CIT DR
Section 139(1)Section 153ASection 250Section 270ASection 271(1)(c)Section 271ASection 274Section 37(1)Section 40

u/s 271(1)(c) of the Act unless the conditions provided under Explanation 5A to section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

ITA 1901/MUM/2025[2015-16]Status: DisposedITAT Mumbai02 Dec 2025AY 2015-16

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ritesh Misra, CIT DR
Section 139(1)Section 153ASection 250Section 270ASection 271(1)(c)Section 271ASection 274Section 37(1)Section 40

u/s 271(1)(c) of the Act unless the conditions provided under Explanation 5A to section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

ITA 1900/MUM/2025[2014-15]Status: DisposedITAT Mumbai02 Dec 2025AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ritesh Misra, CIT DR
Section 139(1)Section 153ASection 250Section 270ASection 271(1)(c)Section 271ASection 274Section 37(1)Section 40

u/s 271(1)(c) of the Act unless the conditions provided under Explanation 5A to section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings

TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

ITA 1906/MUM/2025[2020-21]Status: DisposedITAT Mumbai02 Dec 2025AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ritesh Misra, CIT DR
Section 139(1)Section 153ASection 250Section 270ASection 271(1)(c)Section 271ASection 274Section 37(1)Section 40

u/s 271(1)(c) of the Act unless the conditions provided under Explanation 5A to section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings

TRIG DETECTIVES PVT LTD ,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

In the result, the appeals filed by the assessee bearing ITA Nos

ITA 1902/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Dec 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ritesh Misra, CIT DR
Section 139(1)Section 153ASection 250Section 270ASection 271(1)(c)Section 271ASection 274Section 37(1)Section 40

u/s 271(1)(c) of the Act unless the conditions provided under Explanation 5A to section 271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess depreciation is also cancelled. The relevant grounds of the appeal of the assessee are allowed.” 5. With respect to the penalty proceedings

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. 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

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

ITA 1055/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Jul 2025AY 2020-21
Section 132Section 139(1)Section 142Section 143(3)Section 153ASection 271(1)(c)Section 37(1)

271(1)(c) of\nthe Act and particularly in view of clause of sub-section 2 of section\n270 of the Act as in the case of the assessee, the Assessing Officer\nhas made disallowance out of cash expenses and no books of\naccounts have been rejected invoking section 145(3) of the Act. As\nregards the penalty levied

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