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4 results for “penalty u/s 271”+ Section 44Aclear

Sorted by relevance

Chennai10Hyderabad5Mumbai4Indore3Bangalore2Jaipur1

Key Topics

Section 10A8Section 143(3)5Section 2634Section 271(1)(c)4Section 2743Section 403Deduction3Section 144C(5)2Section 92C2Transfer Pricing2Depreciation2Carry Forward of Losses2

GIRAFFE DEVELOPERS PVT. LTD.,MUMBAI vs. PR. CIT - 9 , MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 2663/MUM/2019[2014-15]Status: DisposedITAT Mumbai25 Jul 2022AY 2014-15

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalegiraffe Developers Pvt Vs. Pr. Cit – 9, Ltd Room No. 214, 2Nd 111, G Wing, Akruti Floor, Aayakar Commercial Complex, Bhavan, M.K. Road, Next To Akruti Centre Churchgate, Point, Central Road, Mumbai-400020. Andheri (E), Mumbai- 400093 Pan/Gir No. : Aaccn2778D Appellant .. Respondent Appellant By : Shri.Madhur Agrawal & Shri.Fenil Bhatt.Ar Respondent By : Shri.S.Anbuselvam.Dr Date Of Hearing 13.07.2022 Date Of Pronouncement 25.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of Pr. Commissioner Of Income Tax (Appeals)-9, Mumbai Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Madhur Agrawal &For Respondent: Shri.S.Anbuselvam.DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 271A
Section 271B
Section 40
Section 40A(2)
Section 92D

271 BA for its failure to furnish the audit report u/s 92E, are applicable to the assessee. In view of this, it appears that the assessment order u/s 143(3) passed by the AO on 30.12.2016 is erroneous and prejudicial to the interest of revenue within the meaning of section 263 of the Income Tax Act, 1961. Therefore

MRS. SHAILAJA G TANDEL,NAVI MUMBAI vs. ITO WARD 4 , PANVEL

In the result, the appeal of the assessee is allowed

ITA 7548/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Sept 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Mrs. Shailaja G Tandel Ito Ward-4 401, Chandan Residency Panvel Raigad Plot No.33, Sector 44A, Vs. Nerul West, Navi Mumbai Navi Mumbai-400 706 (Respondent) (Appellant) Pan No. Acppt6011K Assessee By : Shri Prakash Pandit, Ar Revenue By : Shri Ajay Singh, Dr Date Of Hearing: 05.09.2022 Date Of Pronouncement : 05.09.2022

For Appellant: Shri Prakash Pandit, ARFor Respondent: Shri Ajay Singh, DR
Section 143(3)Section 271Section 271(1)(c)Section 274Section 54F

44A, Vs. Nerul West, Navi Mumbai Navi Mumbai-400 706 (Respondent) (Appellant) PAN No. ACPPT6011K Assessee by : Shri Prakash Pandit, AR Revenue by : Shri Ajay Singh, DR Date of hearing: 05.09.2022 Date of pronouncement : 05.09.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against the order passed by the Commissioner of Income

WNS GLOBAL SERVICES P. LTD,MUMBAI vs. DCIT CIR 14(3)(1), MUMBAI

In the result, the appeals are partly allowed

ITA 1955/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Mar 2020AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiita No.2257/Mum/2017 Assessment Year : 2012 -13 Ita No.1955/Mum/2016 Assessment Year : 2011 -12

For Appellant: Shri Porus Kaka & Shri Manish KanthFor Respondent: Shri Kumar Sanjay & Smt. Kavita Kaushik
Section 10ASection 143(3)Section 144C(5)Section 263Section 32(1)Section 92C

penalty proceedings under Section 271 (1)(c) of the Act. Ground no.1 is general in nature and needs no adjudication. Accordingly, it is dismissed. 46. Ground nos. 2 to 4 is with regard to the disallowance of depreciation of Rs 42,98,30,119/- on the acquisition of MSA from foreign AE WCIL. Since for A.Y. 2011-12 we have

WNS GLOBAL SERVICES P.LTD,MUMBAI vs. DCIT CIR 14(3)(1), MUMBAI

In the result, the appeals are partly allowed

ITA 2257/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Mar 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiita No.2257/Mum/2017 Assessment Year : 2012 -13 Ita No.1955/Mum/2016 Assessment Year : 2011 -12

For Appellant: Shri Porus Kaka & Shri Manish KanthFor Respondent: Shri Kumar Sanjay & Smt. Kavita Kaushik
Section 10ASection 143(3)Section 144C(5)Section 263Section 32(1)Section 92C

penalty proceedings under Section 271 (1)(c) of the Act. Ground no.1 is general in nature and needs no adjudication. Accordingly, it is dismissed. 46. Ground nos. 2 to 4 is with regard to the disallowance of depreciation of Rs 42,98,30,119/- on the acquisition of MSA from foreign AE WCIL. Since for A.Y. 2011-12 we have