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16 results for “penalty u/s 271”+ Section 272A(2)(g)clear

Sorted by relevance

Chennai25Mumbai16Cuttack8Surat7Visakhapatnam5Jaipur3Delhi3Pune3Nagpur2Raipur2Chandigarh2Hyderabad1Amritsar1Ahmedabad1

Key Topics

Section 143(2)18Section 14817Section 271(1)(b)17Section 25015Section 153C14Section 142(1)14Section 44A13Penalty13Section 272A(1)(d)

M/S SANJEEV CHIRANIA HUF,MUMBAI vs. INCOME TAX OFFICER, WARD-28(3)(1) , MUMBAI

In the result, the appeal of the assessee is allowed

ITA 251/MUM/2023[2015-16]Status: DisposedITAT Mumbai31 Mar 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2015-16 M/S Sanjeev Chirania Huf, Ito-28(3)(1), 301, Sona Chambers, 507/509 Tower No. 6, Vashi Railway Vs. Jss Road, Chira Bazar, Station Commercial Marine Lines – East, Complex, Vashi, Mumbai-400 002. Navi Mumbai-400703 Pan No. Aarhs 4527 D Appellant Respondent Assessee By : Ms. Ritu Kamalkishor, Ar Revenue By : Mr. Milind S. Chavan, Cit-Dr : Date Of Hearing 23/03/2023 : Date Of Pronouncement 31/03/2023 Order

For Appellant: Ms. Ritu Kamalkishor, ARFor Respondent: Mr. Milind S. Chavan, CIT-DR
Section 147Section 148Section 271F

G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2015-16 M/s Sanjeev Chirania HUF, ITO-28(3)(1), 301, Sona Chambers, 507/509 Tower No. 6, Vashi Railway Vs. JSS Road, Chira Bazar, Station Commercial Marine Lines – East, Complex, Vashi, Mumbai-400 002. Navi Mumbai-400703 PAN No. AARHS

8
Addition to Income5
Natural Justice3
Reassessment2

SHYAM KUMAR SADASHIVAN PILLAI,MUMBAI vs. INCOME TAX OFFICER, CIRCLE 27(3)(1), NAVI MUMBAI

In the result, the appeal is allowed

ITA 897/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Jun 2024AY 2015-16

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Sukhsagar Syal, AdvocateFor Respondent: Shri G. Santosh Kumar, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 271(1)(b)Section 275

G. Santosh Kumar, Sr. DR Date of Hearing : 11.06.2024 Date of Pronouncement : 20.06.2024 O R D E R Per Padmavathy S, AM: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi [for short 'the CIT(A)] dated 30.12.2023 for the AY 2015-16. The assessee raised the following

VISEN INDUSTRIES LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (TRANSFER PRICING )-4(3)(1), MUMBAI

Appeal of the assessee is allowed

ITA 3729/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 May 2025AY 2016-17

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Ms. Usha Gopalan, ARFor Respondent: Shri Mukesh Thakwani, Sr. DR
Section 250Section 271GSection 273BSection 40Section 92CSection 92DSection 92D(3)

u/s 271 G of the IT Act levied by the TPO is confirmed. Accordingly, the grounds of appeal are Dismissed.” 3. The ld. AR submitted that the assessee though did not respond to the first two notices issued by the TPO subsequently responded to the notices and filed all the relevant details before the TPO. The ld. AR further submitted

WEST COAST FINE FOODS (INDIA) PRIVATE LIMITED ,ANDHERI, MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 13(3)(2), AAYKAR BHAWAN, MUMBAI

Appeal of the assessee is allowed

ITA 1335/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jun 2025AY 2017-18

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Sumit Mantri, CAFor Respondent: Shri Swapnil Choudhary, Sr.DR
Section 143(3)Section 250Section 271BSection 44A

G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1335/Mum/2025 (Assessment Year: 2017-18) West Coast Fine Foods (India) Pvt. Ltd. DCIT-13(3)(2), D-1401/1402, Lotus Corporate park, Aayakar Bhavan, M.K. Road, Gram path, Western Express Highway, Vs. Mumbai-400020. Andheri (West), Maharashtra-400063. PAN: AAGCA2676P Appellant) : Respondent) Appellant /Assessee

KOTAK MAHINDRA BANK LIMITED,MUMBAI vs. ADDL. DIRECTOR OF INCOME TAX (INV), UNIT 7 , MUMBAI

The appeal of the assessee is allowed

ITA 1127/MUM/2023[2020-2021]Status: DisposedITAT Mumbai04 Jul 2023AY 2020-2021

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 131Section 272ASection 273B

2. The CIT(A) further erred in confirming the penalty on conjecture and surmise and without appreciating facts of the Appellant's case. 3. The CIT(A) failed to appreciate and ought to have held that: a. The Appellant has not committed any default much less a deliberate default so as to attract penalty under section 272A

KRISHNA FASHION WORLD,CHEMBUR, MUMBAI vs. ITO, MUMBAI

In the result, all the four appeals are hereby dismissed

ITA 3273/MUM/2024[2010-11]Status: DisposedITAT Mumbai22 Jul 2025AY 2010-11

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 3270 To 3273/Mum/2024 (नििाारण वर्ा / Assessment Year: 2010-11 To 2013-14) M/S. Krishna Fashion V/S. Income Tax Officer World बिाम Income Tax Officer, Ward 803/804, T-6, Godrej 22(2)(1), Room No. 312, Prime Colony, Sahakar Piramal Chambers, Lalbaug Nagar No.2, Shell Colony, 400012 Chembur, Mumbai 400071 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aajfk2799R Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: None राजस्व की ओर से /Revenue By: Shri Ritesh Misra, Cit Dr A/W Shri Hemanshu Joshi, Sr Dr स िवाई की िारीख / Date Of Hearing 10.07.2025 घोर्णा की िारीख/Date Of Pronouncement 22.07.2025

For Appellant: NoneFor Respondent: Shri Ritesh Misra, CIT DR a/w
Section 143(2)Section 148Section 151Section 250

272A(1)(c), while framing assessment and passing order dated 15.03.2016 under section 143(3) read with section 147 of the I.T. Act, 1961. The Appellant craves leave to add, amend, alter, modify and delete any of the above ground.” Ground No 1: Illegal Assumption Of Jurisdiction a) In the facts and circumstances of the case, National Faceless Appeal Centre

MS. KRISHNA FASHION WORLD,CHEMBUR vs. INCOME TAX OFFICER, MUMBAI

In the result, all the four appeals are hereby dismissed

ITA 3270/MUM/2024[2013-14]Status: DisposedITAT Mumbai22 Jul 2025AY 2013-14

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 3270 To 3273/Mum/2024 (नििाारण वर्ा / Assessment Year: 2010-11 To 2013-14) M/S. Krishna Fashion V/S. Income Tax Officer World बिाम Income Tax Officer, Ward 803/804, T-6, Godrej 22(2)(1), Room No. 312, Prime Colony, Sahakar Piramal Chambers, Lalbaug Nagar No.2, Shell Colony, 400012 Chembur, Mumbai 400071 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aajfk2799R Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: None राजस्व की ओर से /Revenue By: Shri Ritesh Misra, Cit Dr A/W Shri Hemanshu Joshi, Sr Dr स िवाई की िारीख / Date Of Hearing 10.07.2025 घोर्णा की िारीख/Date Of Pronouncement 22.07.2025

For Appellant: NoneFor Respondent: Shri Ritesh Misra, CIT DR a/w
Section 143(2)Section 148Section 151Section 250

272A(1)(c), while framing assessment and passing order dated 15.03.2016 under section 143(3) read with section 147 of the I.T. Act, 1961. The Appellant craves leave to add, amend, alter, modify and delete any of the above ground.” Ground No 1: Illegal Assumption Of Jurisdiction a) In the facts and circumstances of the case, National Faceless Appeal Centre

KRISHNA FASHION WORLD,CHEMBUR, MUMBAI vs. ITO, MUMBAI

In the result, all the four appeals are hereby dismissed

ITA 3272/MUM/2024[2011-12]Status: DisposedITAT Mumbai22 Jul 2025AY 2011-12

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 3270 To 3273/Mum/2024 (नििाारण वर्ा / Assessment Year: 2010-11 To 2013-14) M/S. Krishna Fashion V/S. Income Tax Officer World बिाम Income Tax Officer, Ward 803/804, T-6, Godrej 22(2)(1), Room No. 312, Prime Colony, Sahakar Piramal Chambers, Lalbaug Nagar No.2, Shell Colony, 400012 Chembur, Mumbai 400071 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aajfk2799R Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: None राजस्व की ओर से /Revenue By: Shri Ritesh Misra, Cit Dr A/W Shri Hemanshu Joshi, Sr Dr स िवाई की िारीख / Date Of Hearing 10.07.2025 घोर्णा की िारीख/Date Of Pronouncement 22.07.2025

For Appellant: NoneFor Respondent: Shri Ritesh Misra, CIT DR a/w
Section 143(2)Section 148Section 151Section 250

272A(1)(c), while framing assessment and passing order dated 15.03.2016 under section 143(3) read with section 147 of the I.T. Act, 1961. The Appellant craves leave to add, amend, alter, modify and delete any of the above ground.” Ground No 1: Illegal Assumption Of Jurisdiction a) In the facts and circumstances of the case, National Faceless Appeal Centre

SHAMJI KANJI ZARU,ANJAR vs. DCIT, CENTRAL CIRCLE-6(4), MUMBAI, MUMBAI

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

ITA 6084/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Jan 2026AY 2015-16

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

Section 142(1)Section 143(2)Section 153CSection 250Section 271(1)(b)Section 272A(1)(d)Section 44A

272A(1) (c) levied by the AO is not in accordance with law therefore same is cancelled. In the result appeal of assessee is allowed. 8. Apart from this we also noticed that AO had levied penalty for A.Ys 2016-17 to 2021-22 Therefore it is relevant to mention the status of the income that had been returned

SHAMJI KANJI ZARU,ANJAR vs. DCIT, CENTRAL CIRCLE-6(4), MUMBAI, MUMBAI

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

ITA 6085/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Jan 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

Section 142(1)Section 143(2)Section 153CSection 250Section 271(1)(b)Section 272A(1)(d)Section 44A

272A(1) (c) levied by the AO is not in accordance with law therefore same is cancelled. In the result appeal of assessee is allowed. 8. Apart from this we also noticed that AO had levied penalty for A.Ys 2016-17 to 2021-22 Therefore it is relevant to mention the status of the income that had been returned

SHAMJI KANJI ZARU,ANJAR vs. DCIT, CENTRAL CIRCLE-6(4), MUMBAI, MUMBAI

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

ITA 6087/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Jan 2026AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

Section 142(1)Section 143(2)Section 153CSection 250Section 271(1)(b)Section 272A(1)(d)Section 44A

272A(1) (c) levied by the AO is not in accordance with law therefore same is cancelled. In the result appeal of assessee is allowed. 8. Apart from this we also noticed that AO had levied penalty for A.Ys 2016-17 to 2021-22 Therefore it is relevant to mention the status of the income that had been returned

SHAMJI KANJI ZARU,KUTCH vs. DCIT, CENTRAL CIRCLE-6(4), MUMBAI, MUMBAI

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

ITA 6090/MUM/2025[2021-22]Status: DisposedITAT Mumbai28 Jan 2026AY 2021-22

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

Section 142(1)Section 143(2)Section 153CSection 250Section 271(1)(b)Section 272A(1)(d)Section 44A

272A(1) (c) levied by the AO is not in accordance with law therefore same is cancelled. In the result appeal of assessee is allowed. 8. Apart from this we also noticed that AO had levied penalty for A.Ys 2016-17 to 2021-22 Therefore it is relevant to mention the status of the income that had been returned

SHAMJI KANJI ZARU,KUTCH vs. DCIT, CENTRAL CIRCLE-6(4), MUMBAI, MUMBAI

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

ITA 6088/MUM/2025[2019-20]Status: DisposedITAT Mumbai28 Jan 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

Section 142(1)Section 143(2)Section 153CSection 250Section 271(1)(b)Section 272A(1)(d)Section 44A

272A(1) (c) levied by the AO is not in accordance with law therefore same is cancelled. In the result appeal of assessee is allowed. 8. Apart from this we also noticed that AO had levied penalty for A.Ys 2016-17 to 2021-22 Therefore it is relevant to mention the status of the income that had been returned

SHAMJI KANJI ZARU,ANJAR vs. DCIT, CENTRAL CIRCLE-6(4),MUMBAI, MUMBAI

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

ITA 6086/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Jan 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

Section 142(1)Section 143(2)Section 153CSection 250Section 271(1)(b)Section 272A(1)(d)Section 44A

272A(1) (c) levied by the AO is not in accordance with law therefore same is cancelled. In the result appeal of assessee is allowed. 8. Apart from this we also noticed that AO had levied penalty for A.Ys 2016-17 to 2021-22 Therefore it is relevant to mention the status of the income that had been returned

SHAMJI KANJI ZARU,ANJAR vs. DCIT, CENTRAL CIRCLE-6(4), MUMBAI, MUMBAI

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

ITA 6089/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Jan 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

Section 142(1)Section 143(2)Section 153CSection 250Section 271(1)(b)Section 272A(1)(d)Section 44A

272A(1) (c) levied by the AO is not in accordance with law therefore same is cancelled. In the result appeal of assessee is allowed. 8. Apart from this we also noticed that AO had levied penalty for A.Ys 2016-17 to 2021-22 Therefore it is relevant to mention the status of the income that had been returned

MANOJ RAJARAM SHARMA,THANE vs. COMMISSIONER OF INCOME-TAX, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 8313/MUM/2025[2020-2021]Status: DisposedITAT Mumbai20 Mar 2026AY 2020-2021

Bench: Shri Pawan Singh & Shri Makarand Vasant Mahadeokarmanoj Rajaram Ito - 42(3)(4), Sharma, Mumbai Office No. 615, 6Th Vs. Kautilya Bhawan, C- Floor, Centura Square 41-43, Avenue 3, Near It Park, Sg Barve Videsh Bhavan, G Road, Thane, Block, Bkc, Mumbai Maharashtra-400 604. – 400 051. Pan/Gir No. Bytps1944K (Applicant) (Respondent) Assessee By Shri Suryadev Yadav, Shri Karan Hariya & Shri Prashant Gupta, Ld. Ars Revenue By Shri Bhagirath Ramawat, Ld. Dr Date Of Hearing 17.03.2026 Date Of Pronouncement 20.03.2026

Section 133(6)Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 272A(1)(d)Section 4Section 44A

G Road, Thane, Block, BKC, Mumbai Maharashtra-400 604. – 400 051. PAN/GIR No. BYTPS1944K (Applicant) (Respondent) Assessee by Shri Suryadev Yadav, Shri Karan Hariya & Shri Prashant Gupta, Ld. ARs Revenue by Shri Bhagirath Ramawat, Ld. DR Date of Hearing 17.03.2026 Date of Pronouncement 20.03.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal is filed by the assessee against