Search: penalty u/s 271 | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

169 results for “penalty u/s 271”

Sorted by relevance

Delhi6,612 Mumbai5,986 Ahmedabad1,414 Kolkata1,412 Pune1,097 Jaipur1,063 Bangalore1,023 Chennai852 Indore796 Hyderabad648 Surat574 Chandigarh514 Amritsar325 Rajkot302 Raipur251 Cochin208 Visakhapatnam201 Lucknow187 Nagpur169 Karnataka164 Cuttack154 Agra132 Patna128 Ranchi105 Allahabad104 Dehradun102 Guwahati91 Jodhpur76 Jabalpur70 Panaji54 Calcutta39 Varanasi23 Kerala18 SC14 Telangana9 Rajasthan4 Punjab & Haryana2 Gauhati1

Key Topics

Section 271(1)(c)88 Section 143(3)77 Addition to Income56 Penalty48 Section 25042 Section 26337 Section 14832 Section 194A30 Section 153A

ACIT, AMRAVATI CIRCLE, AMRAVATI vs. CHANDRAPUR DIST CENTRAL CO-OP BANK LTD, CHANDRAPUR

In the result, appeal filed by the Revenue is dismissed

ITA 398/NAG/2023[2014-15]Status: DisposedITAT Nagpur18 Sept 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandeep Salonkhe

Section 271(1)(c)Section 36Section 36(1)Section 36(1)(viia)

Penalty u/s 271(1)(c) - Deletion of penalty Tribunal deleted penalty imposed u/s 271(1)(c) on assessee Held, when

DEPUTY COMMISSIONER OF INCOME TAX, AMRAVATI & CHANDRAPUR CIRCLE, AMRAVATI vs. CHANDRAPUR DISTRICT CENTRAL CO-OP BANK LTD., CHANDRAPUR

Showing 1–20 of 169 · Page 1 of 9

...

29

Condonation of Delay24

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 89/NAG/2022[2018-19]Status: DisposedITAT Nagpur21 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya

Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

Penalty u/s 271(1)(c) - Deletion of penalty - Tribunal deleted penalty imposed u/s 271(1)(c) on assessee - Held, when

ASSISTANT COMMISSIONER OF INCOME TAX , CHANDRAPUR CIRCLE , CHANDRAPUR vs. M/S CHANDRAPUR DISTRICT CENTRAL CO-OPRATIVE BANK LIMTED , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 241/NAG/2018[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya

Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

Penalty u/s 271(1)(c) - Deletion of penalty - Tribunal deleted penalty imposed u/s 271(1)(c) on assessee - Held, when

ACIT, CHANDRAPUR CIRCLE , CHANDRAPUR vs. CHANDRAPUR DISTT. CENTRAL CO-OP BANK LTD , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 399/NAG/2019[2015-16]Status: DisposedITAT Nagpur21 Aug 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya

Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

Penalty u/s 271(1)(c) - Deletion of penalty - Tribunal deleted penalty imposed u/s 271(1)(c) on assessee - Held, when

ACIT, CIRCLE-4, NAGPUR vs. M/S. VIGNAHARTA INVESTMENT & FINANCE COMPANY PVT. LTD.,, NAGPUR

In the result, the appeal of Revenue is dismissed

ITA 48/NAG/2015[2007-08]Status: DisposedITAT Nagpur29 Mar 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri K.K. ThakarFor Respondent: Shri R.K. Baral

Section 271(1)(c)Section 28

u/s. 271(1)(c) for which penalty proceedings are initiated. Whereas, while passing the order levying penalty u/s. 271(1)(c) the penalty

ASHWINKUMAR KAILASHCHAND BAJORIYA,AKOLA vs. INCOME TAX OFFICER, WARD -1-1, AKLO

The appeal of the assessee is ALLOWED

ITA 60/NAG/2022[2016-17]Status: DisposedITAT Nagpur30 Oct 2023AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 060/Nag/2022 निर्धारण वषा / Assessment Year : 2016-17 Ashwinkumar Kailashchand Bajoriya, Murtizapur Road, Akola - 444 004 Pan: Abjpb6524E . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Mr. Abhishek Kumar [‘Ld. AR’]For Respondent: Smt. Rashmi Mathur [‘Ld. DR’]

Section 115WSection 142Section 142(1)Section 143Section 143(2)Section 143(3)Section 250Section 271(1)Section 271(1)(b)Section 271(1)(ii)

penalty of ₹10,000/- u/s 271(1)(b) of the Act. 2.3 Aforestated levy of penalty was unsuccessfully assailed before

CHANDRA SURESH KOTHARI,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(2), NAGPUR

In the result, both these appeals of the assessee are allowed

ITA 125/NAG/2021[2014-15]Status: DisposedITAT Nagpur20 Dec 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am

For Appellant: Shri Hitesh P Shah (CA)For Respondent: Shri Pradeep Hedaoo (CIT-DR)

Section 132Section 271(1)(c)

U/s 271(1)(c) of the Act was initiated and the A.O. levied penalty of Rs. 7,20,000/- U/s

CHANDRA SURESH KOTHARI,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, NAGPUR

In the result, both these appeals of the assessee are allowed

ITA 126/NAG/2021[2015-16]Status: DisposedITAT Nagpur20 Dec 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am

For Appellant: Shri Hitesh P Shah (CA)For Respondent: Shri Pradeep Hedaoo (CIT-DR)

Section 132Section 271(1)(c)

U/s 271(1)(c) of the Act was initiated and the A.O. levied penalty of Rs. 7,20,000/- U/s

M/S NAVAL K AGARWAL,NAGPUR vs. ASSTT.COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1(1), NAGPUR

In the result, this appeal by the assessee is allowed

ITA 32/NAG/2013[2009-10]Status: DisposedITAT Nagpur29 Mar 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe

Section 132(1)Section 132(4)Section 143(3)Section 271A

penalty u/s 271 AAA was levied the a sesee had disclosed concealed income while giving statement u/s 132 of the Act during

VIKESH CHATURBHUJ AGRAWAL,NAGPUR vs. I.T.O. WARD -4(1), NAGPUR

In the result, the appeal filed by the assessee stands allowed

ITA 386/NAG/2016[2007-08]Status: DisposedITAT Nagpur04 Aug 2023AY 2007-08

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri Nilesh SindhwaniFor Respondent: Smt. Rashmi Mathur

Section 143(3)Section 148Section 271(1)(c)

penalty u/s 271(1)(c) of the Act. On mere perusal of the order of penalty u/s 271(1)(c), it would

M/S. REGENCY EQUIFIN PVT.LTD,NAGPUR vs. DY.CIT,CENTRAL CIRCLE-2(3), NAGPUR

In the result, the appeal of the assessee in ITA

ITA 251/NAG/2017[2008-2009]Status: DisposedITAT Nagpur01 Nov 2022AY 2008-2009

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri G. J. Ninawe

Section 142(1)Section 144Section 153CSection 271(1)(b)

u/s 271(1)(b) dated 03.12.2009 seeking explanation to show cause as to why a penalty u/s 271(1)(b) of the Act should

M/S. REGENCY EQUIFIN PVT.LTD,NAGPUR vs. DY.CIT,CENTRAL CIRCLE-2(3), NAGPUR

In the result, the appeal of the assessee in ITA

ITA 247/NAG/2017[2004-2005]Status: DisposedITAT Nagpur01 Nov 2022AY 2004-2005

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri G. J. Ninawe

Section 142(1)Section 144Section 153CSection 271(1)(b)

u/s 271(1)(b) dated 03.12.2009 seeking explanation to show cause as to why a penalty u/s 271(1)(b) of the Act should

M/S. REGENCY EQUIFIN PVT.LTD,NAGPUR vs. DY.CIT,CENTRAL CIRCLE-2(3), NAGPUR

In the result, the appeal of the assessee in ITA

ITA 250/NAG/2017[2007-2008]Status: DisposedITAT Nagpur01 Nov 2022AY 2007-2008

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri G. J. Ninawe

Section 142(1)Section 144Section 153CSection 271(1)(b)

u/s 271(1)(b) dated 03.12.2009 seeking explanation to show cause as to why a penalty u/s 271(1)(b) of the Act should

M/S. REGENCY EQUIFIN PVT.LTD,NAGPUR vs. DY.CIT,CENTRAL CIRCLE-2(3), NAGPUR

In the result, the appeal of the assessee in ITA

ITA 249/NAG/2017[2006-2007]Status: DisposedITAT Nagpur01 Nov 2022AY 2006-2007

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri G. J. Ninawe

Section 142(1)Section 144Section 153CSection 271(1)(b)

u/s 271(1)(b) dated 03.12.2009 seeking explanation to show cause as to why a penalty u/s 271(1)(b) of the Act should

M/S REGENCY EQUIFIN PVT LTD.,NAGPUR vs. D.C.I.T, CENTRAL CIRCULE -2(3) , NAGPUR

In the result, the appeal of the assessee in ITA

ITA 245/NAG/2017[2002-2003]Status: DisposedITAT Nagpur01 Nov 2022AY 2002-2003

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri G. J. Ninawe

Section 142(1)Section 144Section 153CSection 271(1)(b)

u/s 271(1)(b) dated 03.12.2009 seeking explanation to show cause as to why a penalty u/s 271(1)(b) of the Act should

M/S. REGENCY EQUIFIN PVT.LTD,NAGPUR vs. DY.CIT,CENTRAL CIRCLE-2(3), NAGPUR

In the result, the appeal of the assessee in ITA

ITA 246/NAG/2017[2003-2004]Status: DisposedITAT Nagpur01 Nov 2022AY 2003-2004

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri G. J. Ninawe

Section 142(1)Section 144Section 153CSection 271(1)(b)

u/s 271(1)(b) dated 03.12.2009 seeking explanation to show cause as to why a penalty u/s 271(1)(b) of the Act should

M/S. REGENCY EQUIFIN PVT.LTD,NAGPUR vs. DY.CIT,CENTRAL CIRCLE-2(3), NAGPUR

In the result, the appeal of the assessee in ITA

ITA 248/NAG/2017[2005-2006]Status: DisposedITAT Nagpur01 Nov 2022AY 2005-2006

For Appellant: Shri Sanjay C. ThakarFor Respondent: Shri G. J. Ninawe

Section 142(1)Section 144Section 153CSection 271(1)(b)

u/s 271(1)(b) dated 03.12.2009 seeking explanation to show cause as to why a penalty u/s 271(1)(b) of the Act should

BHAKTVATSAL SADGURU YOGIRAJ VASANTRAO GOPALRAO GHONGE MAHARAJ TRUST,WARDHA vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, assessee’s appeal stands allowed

ITA 598/NAG/2024[2009-10]Status: DisposedITAT Nagpur04 Mar 2025AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 132Section 143(3)Section 153CSection 263Section 271Section 271(1)(C)Section 271(1)(c)Section 28

penalty proceedings initiated u/s 271(1)(c) of the Act and penalty imposed of Rs. 6,32,768/- against it does

DCIT CIRCLE-2, NAGPUR vs. M/S TRISTER RETAIL CONCEPTS PRIVATE LIMITED, NAGPUR

In the result, department’s appeal stands dismissed

ITA 319/NAG/2024[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 139Section 143(3)Section 271(1)(c)

u/s 271(1)(c) was bad in law when he was aware of the reasons for initiation of penalty u/s

GIRDHARILAL MOTILAL AGRAWAL,BULDANA vs. ITO WARD-1, KHAMGAON, KHAMGAON

In the result, appeal filed by the assessee is allowed

ITA 332/NAG/2024[2008-09]Status: DisposedITAT Nagpur26 Dec 2024AY 2008-09

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 147Section 250Section 271(1)(c)Section 274

penalty should not be levied u/s 271(1)(c). Reliance is placed on following: Penalty is discretionary, not automatic and has to be exercised