BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

3,858 results for “penalty u/s 271”+ Section 8clear

Sorted by relevance

Delhi4,772Mumbai3,858Ahmedabad1,097Kolkata909Bangalore815Jaipur814Pune743Chennai578Indore565Surat474Hyderabad439Chandigarh353Raipur225Rajkot218Amritsar205Visakhapatnam163Cochin162Lucknow156Karnataka150Cuttack129Nagpur127Agra85Allahabad77Ranchi77Guwahati76Patna64Dehradun62Jabalpur47Panaji43Jodhpur40Calcutta35Varanasi19Kerala15SC12Telangana8Rajasthan4Punjab & Haryana1Gauhati1

Key Topics

Section 271(1)(c)139Section 143(3)110Addition to Income73Penalty62Disallowance37Section 153A36Section 14729Section 27128Section 68

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

Showing 1–20 of 3,858 · Page 1 of 193

...
26
Section 25025
Section 14824
Deduction16

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

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. 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

DCIT - (LTU) - 1 , MUMBAI vs. RELIANCE INDUSTRIES LTD., MUMBAI

In the result, the appeals filed by the Revenue and Cross Objections filed by the assessee are dismissed

ITA 6267/MUM/2018[2009-10]Status: DisposedITAT Mumbai04 Mar 2020AY 2009-10

Bench: Shri G. Manjunatha & Shri Ravish Sood

For Appellant: Shri Jitendra Yadav &For Respondent: Shri H.N. Singh (CIT-DR)
Section 271(1)(c)Section 92C

8. The Ld. DR submitted that, the Ld. CIT(A) has erred in deleting the penalty levied u/s 271(1)(c) of the Act, in respect of disallowance of depreciation on steel purchases, even though the A.O has brought out clear facts to the effect that steel purchase has been capitalized into fixed asset with a non-genuine transactions

ELENJICKAMALIL V. THOMAS,NAVI MUMBAI vs. DCIT 22(3), MUMBAI

In the result, appeal of the assessee in ITA no

ITA 2647/MUM/2017[2009-10]Status: DisposedITAT Mumbai30 Apr 2019AY 2009-10

Bench: Shri Mahavir Singh & Shri Ramit Kocharआमकय अऩीर सं/.I.T.A. No.2647/Mum/2017 (नििाारण वषा / Assessment Year : (2009-10) बिाम / Elenjickamalil V. Thomas Dcit 22(3) 212, Vardhaman Chambers, Mumbai Sector-17, Vashi, V. Navi Mumbai – 400 703 स्थामी रेखा सं/.Pan: Aacpe7339L (अऩीराथी / Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Prakash PanditFor Respondent: Shri D.G. Pansari (DR)
Section 143(3)Section 271Section 271(1)(C)Section 271(1)(c)

8 and 9 and our attention is drawn to said notice. The assessee has referred to case laws to contend that penalty is not sustainable in the eyes of law as the appropriate column in the aforesaid penalty notice dated 28.12.2011 issued by the AO u/s 271(1)(c) read with Section

A.C.I.T. CENTRAL CIRCLE-20, MUMBAI vs. ANKUR DRUGS & PHARMA LTD., MUMBAI

In the result appeal of the Revenue in I

ITA 7529/MUM/2011[2006-07]Status: DisposedITAT Mumbai27 Feb 2018AY 2006-07

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 7529/Mum/2011 (नििाारण वर्ा / Assessment Year: 2006-07)

For Appellant: Shri. Vijay MehtaFor Respondent: Shri. R.P Meena, CIT DR
Section 132(1)Section 139(1)Section 153ASection 271(1)(c)Section 80I

Section 271(1)(c) and the AO imposed penalty u/s 271(1)(c) , vide penalty order dated 29-06-2010 passed by the AO u/s 271(1)(c) of the 1961 Act. 5. Aggrieved by the penalty levied by the AO u/s 271(1)(c) w.r.t. disallowance of its claim for deduction u/s 80IC, the assessee filed first appeal with

CAPRICON REALTY LTD.,MUMBAI vs. ACIT CIR 2(1), MUMBAI

In the result, appeal of assessee is allowed

ITA 5724/MUM/2013[2005-06]Status: DisposedITAT Mumbai28 Nov 2017AY 2005-06

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 5724/Mum/2013 (नििाारण वर्ा / Assessment Year : 2005-06)

For Appellant: Shri. K. Gopal/For Respondent: Shri H.N Singh,CIT-DR
Section 143(3)Section 271(1)(c)

section 271(1)(c) in this case. Accordingly we set aside the order of CIT(A) and delete the penalty levied.” 7. Following the aforesaid precedent, which has been rendered under identical circumstances, we set-aside the order of CIT(A) and direct the Assessing Officer to delete the penalty imposed u/s 271(1)(c) of the Act. 8

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5698/MUM/2015[2006-07]Status: DisposedITAT Mumbai01 Nov 2017AY 2006-07

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5697/MUM/2015[2005-06]Status: DisposedITAT Mumbai01 Nov 2017AY 2005-06

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5694/MUM/2015[2002-03]Status: DisposedITAT Mumbai01 Nov 2017AY 2002-03

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5699/MUM/2015[2007-08]Status: DisposedITAT Mumbai01 Nov 2017AY 2007-08

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5695/MUM/2015[2003-04]Status: DisposedITAT Mumbai01 Nov 2017AY 2003-04

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

DCIT CC 3(4) CEN RG 3, MUMBAI vs. DHANVINDER BINDRA, MUMBAI

In the result, the appeals filed by the Revenue are dismissed

ITA 5696/MUM/2015[2004-05]Status: DisposedITAT Mumbai01 Nov 2017AY 2004-05

Bench: Shri P K Bansal & Shri R.L. Negi

For Appellant: Shri Purushottam KumarFor Respondent: Shri Neel Khandelwal
Section 132Section 143(3)Section 153ASection 271Section 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act.” 6. The learned D.R. has also referred to pages 11 & 13 as well as page 19 of the said order and on that basis he submitted that no doubt clause (c) of Section 271(1)(c) deals with two specific offences, i.e. concealment of particulars of income and furnishing of inaccurate particulars

MAHESH M. GANDHI,MUMBAI vs. ACIT 20(2), MUMBAI

In the result, appeal filed by the assessee in ITA No

ITA 2976/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 Feb 2017AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.2976/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Mahesh M. Gandhi, Asst. Commissioner Of बनाम/ 303/304, Sholay Income Tax – 20(2), V. Apartments, Mumbai. Raheja Complex, Seven Bungalows, Versova, Andheri (W), Mumbai – 400 061. "थायी लेखा सं./Pan : Aabpg3545P (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri D.D. JimuliaFor Respondent: Shri Saurabhkumar Rai,DR
Section 143(3)Section 271Section 271(1)(c)Section 274

penalty u/s 271(1)(c) of the Act and in the absence of the specific charge with which the assessee is being sought to be burdened , the whole proceedings are vitiated and are bad in law liable to be quashed. The learned counsel for the assessee drew our attention to notice dated 20-02-2014 u/s 274 read with Section

ACIT. CIR.-9(3), MUMBAI vs. M/S VASPARR FISCHER LTD. (NOW M/S. PRESIDENT CONTAINERS LTD.), MUMBAI

In the result, the assessee’s appeals for assessment years 1996-97

ITA 3445/MUM/2011[1997-98]Status: DisposedITAT Mumbai04 Jan 2017AY 1997-98

Bench: Shri Jason P. Boaz & Shri Amarjit Singh

For Appellant: Shri M. SubramanianFor Respondent: Shri Ranathir Gupta
Section 143(3)Section 271(1)(c)Section 43B

section 271(1)(c). The appellant pray that levy of penalty u/s 271(1)(c) on depreciation of Rs.1,59,80,750/- should be deleted. The appellant craves leave to amend or alter ground or add new grounds.” 3.1.2 Vide letter dated 12.07.2016, the assessee has filed the following additional grounds: - Additional grounds of appeal “1. On the facts

PRECISION CONTANEURS LTD (FORMERLY KNOWN AS VASPARR FISCHE LTD ),MUMBAI vs. ASST CIT CIR 9(3), MUMBAI

In the result, the assessee’s appeals for assessment years 1996-97

ITA 3448/MUM/2011[1996-97]Status: DisposedITAT Mumbai04 Jan 2017AY 1996-97

Bench: Shri Jason P. Boaz & Shri Amarjit Singh

For Appellant: Shri M. SubramanianFor Respondent: Shri Ranathir Gupta
Section 143(3)Section 271(1)(c)Section 43B

section 271(1)(c). The appellant pray that levy of penalty u/s 271(1)(c) on depreciation of Rs.1,59,80,750/- should be deleted. The appellant craves leave to amend or alter ground or add new grounds.” 3.1.2 Vide letter dated 12.07.2016, the assessee has filed the following additional grounds: - Additional grounds of appeal “1. On the facts

PRECISION CONTANEURS LTD (FORMERLY KNOWN AS VASPARR FISCHE LTD ),MUMBAI vs. ASST CIT CIR 9(3), MUMBAI

In the result, the assessee’s appeals for assessment years 1996-97

ITA 3449/MUM/2011[1997-98]Status: DisposedITAT Mumbai04 Jan 2017AY 1997-98

Bench: Shri Jason P. Boaz & Shri Amarjit Singh

For Appellant: Shri M. SubramanianFor Respondent: Shri Ranathir Gupta
Section 143(3)Section 271(1)(c)Section 43B

section 271(1)(c). The appellant pray that levy of penalty u/s 271(1)(c) on depreciation of Rs.1,59,80,750/- should be deleted. The appellant craves leave to amend or alter ground or add new grounds.” 3.1.2 Vide letter dated 12.07.2016, the assessee has filed the following additional grounds: - Additional grounds of appeal “1. On the facts

MUNIR M. KHAN,MUMBAI vs. DCIT- CC -7(1), MUMBAI

In the result, appeal filed by the assesee is allowed and appeal filed by the revenue is dismissed

ITA 7138/MUM/2018[2009-10]Status: DisposedITAT Mumbai10 Feb 2020AY 2009-10

Bench: Shri Saktijit Dey & Shri G. Manjunathamunir Khan Vs. Dcit, Central Circle-7(1) 654, 6Th Floor 1404, ‘A’ Wing Raj Classic Bldg Aaykar Bhawan Off. Yari Road, Versova M.K.Road Andheri(W) Mumbai-400 020 Mumbai-400 061 Pan/Gir No.Asgpk3313A (Appellant) .. (Respondent) & Dcit, Central Circle-7(1) Vs. Munir Khan 654, 6Th Floor 1404, ‘A’ Wing Aaykar Bhawan Raj Classic Bldg M.K.Road Off. Yari Road, Versova Mumbai-400 020 Andheri(W) Mumbai-400 061 Pan/Gir No.Asgpk3313A (Appellant) .. (Respondent)

Section 132Section 132(4)Section 143(3)Section 260Section 271Section 271(1)(c)Section 271ASection 274

u/s 271(1()(c) of the Act, to the extent of additions finally sustained by ITAT and balance penalty levied on the additions, which has been deleted by the ITAT has been deleted. The relevant findings of the Ld.CIT(A) are as under:- 6.5 It is seen from the above provisions that penalty under section 271AAA is leviable

ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI

In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...

ITA 4384/MUM/2025[2013-2014]Status: DisposedITAT Mumbai26 Aug 2025AY 2013-2014

Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent

For Appellant: Mr. Rajesh ShahFor Respondent: Mr. Surendra Mohan –SR. DR
Section 271Section 271(1)(b)

8-10. Thereafter penalty u/s 271(1)(c) of the Act has been fter penalty u/s 271(1)(c) of the Act has been fter penalty u/s 271(1)(c) of the Act has been levied on 28.09.2016. Both orders have been passed ex-parte. The levied on 28.09.2016. Both orders have been passed ex levied on 28.09.2016. Both orders