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.

82 results for “penalty u/s 271”+ Section 11(1)clear

Sorted by relevance

Delhi1,466Mumbai1,255Jaipur409Ahmedabad386Chennai277Hyderabad267Bangalore246Indore224Surat216Pune205Kolkata196Raipur172Chandigarh135Rajkot124Amritsar91Nagpur82Cochin61Visakhapatnam58Lucknow58Allahabad54Guwahati44Cuttack42Agra34Ranchi33Patna32Dehradun28Jodhpur20Panaji20Jabalpur18Varanasi7

Key Topics

Section 143(3)64Section 194A48Addition to Income43Section 271(1)(c)37Section 25036Deduction33Section 201(1)32Section 197A32Section 148

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)

u/s 271(1)(c) of IT. Act 1961 is unjustified and unsustainable. 6.12 The Hon'ble Apex Court in case of M/s Reliance Petro Products Pvt Ltd. reported at 322ITR 158 (SC) while considering the provisions of section 271(1)(c) of IT. Act 1961 has held as under. "9 A mere making of the claim, which is not sustainable

Showing 1–20 of 82 · Page 1 of 5

29
Penalty29
Section 153A27
Condonation of Delay27

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)

u/s 271(1)(c) of the I.T. Act.” 6. In view of the above, the Assessing Officer levied penalty under section 271(1)(c) of the Act of ` 39,07,11

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)

u/s 271(1)(c) of the I.T. Act.” 6. In view of the above, the Assessing Officer levied penalty under section 271(1)(c) of the Act of ` 39,07,11

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

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)

u/s 271(1)(c) of the I.T. Act.” 6. In view of the above, the Assessing Officer levied penalty under section 271(1)(c) of the Act of ` 39,07,11

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

section 11 had been denied. Penalty proceedings u/s 271(1)(c) were initiated and a show cause notice was issued

SHRI PRAKASH JIWANDAS WANJARI,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, we are of the considered view that the case on hand does not warrant levy of penalty under Section 271D of the Act

ITA 232/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Oct 2024AY 2011-12

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 147Section 148Section 269SSection 271DSection 273ASection 80C

271-1. section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 2724, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub- section (1) or clause (b) or clause

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

u/s 271(1) (c) is being issued separately. 6. Sections 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income-tax Act, 1961.- For the purpose of the Income- tax Act, 1961 (43 of 1961), or any other enactment

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

u/s 271(1) (c) is being issued separately. 6. Sections 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income-tax Act, 1961.- For the purpose of the Income- tax Act, 1961 (43 of 1961), or any other enactment

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)

11 (SC). The Hon'ble court has observed as follows: "Penalty under clause c of Sub-Section 1 of Section 271 of the Income-tax Act, 1961, if the Assessing Officer or the Commissioner of Income Tax (Appeals) during the course of the Assessment Proceedings under the Act is satisfied that any person has 'concealed' or 'furnished inaccurate particulars

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)

section 271(1)(b) is to ensure that assessee complies with the requirement of notice issued either by furnishing details sought for or by explaining in line therewith. Thus the effective compliance eventually must enable the assessing officer to assess total income of the assessee in accordance with provisions of law. That is to say the object of this provision

SUNITA ASHOK BHAIYA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-5, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 43/NAG/2023[2013-14]Status: DisposedITAT Nagpur29 May 2024AY 2013-14

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

For Appellant: Ms./Shri Shri Alfiya RozieFor Respondent: Shri Mrunmay Ramteke
Section 143(1)Section 148Section 271(1)(c)Section 80I

11 2. The issue raised in this appeal relates to levy of penalty of ` 59,160, under section 271(1)(c) of the Act. 3. During the year under consideration, the assessee was carrying on the business of selling rice through milling with the help of system of integrated handling, storage and transportation. According to the assessee, the system

SUNITA ASHOK BHAIYA ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 42/NAG/2023[2012-13]Status: DisposedITAT Nagpur29 May 2024AY 2012-13

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

For Appellant: Ms./Shri Shri Alfiya RozieFor Respondent: Shri Mrunmay Ramteke
Section 143(1)Section 148Section 271(1)(c)Section 80I

11 2. The issue raised in this appeal relates to levy of penalty of ` 59,160, under section 271(1)(c) of the Act. 3. During the year under consideration, the assessee was carrying on the business of selling rice through milling with the help of system of integrated handling, storage and transportation. According to the assessee, the system

SUNITA ASHOK BHAIYA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 41/NAG/2023[2011-12]Status: DisposedITAT Nagpur29 May 2024AY 2011-12

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

For Appellant: Ms./Shri Shri Alfiya RozieFor Respondent: Shri Mrunmay Ramteke
Section 143(1)Section 148Section 271(1)(c)Section 80I

11 2. The issue raised in this appeal relates to levy of penalty of ` 59,160, under section 271(1)(c) of the Act. 3. During the year under consideration, the assessee was carrying on the business of selling rice through milling with the help of system of integrated handling, storage and transportation. According to the assessee, the system

SUNITA ASHOK BHAIYA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 40/NAG/2023[2010-11]Status: DisposedITAT Nagpur29 May 2024AY 2010-11

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

For Appellant: Ms./Shri Shri Alfiya RozieFor Respondent: Shri Mrunmay Ramteke
Section 143(1)Section 148Section 271(1)(c)Section 80I

11 2. The issue raised in this appeal relates to levy of penalty of ` 59,160, under section 271(1)(c) of the Act. 3. During the year under consideration, the assessee was carrying on the business of selling rice through milling with the help of system of integrated handling, storage and transportation. According to the assessee, the system

INCOME TAX OFFICER , WARD -4, AMRAVATI vs. SHRI MAHESH SHANKAR SORATE , DARYAPUR

In the result, appeal filed by the Revenue is dismissed

ITA 250/NAG/2018[2013-14]Status: DisposedITAT Nagpur29 Jul 2024AY 2013-14

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 269Section 269TSection 271E

11. – do – 1,77,000 10.05.2012 Cash 12. Shri T.B. Bagdi 55,000 12.05.2012 Cash 13. – do – 2,65,000 12.05.2012 Cash 14. – do – 2,27,000 14.05.2012 Cash 15. – do – 2,20,000 19.05.2012 Cash 16. – do – 80,000 21.05.2012 Shri Mahesh Shankar Sorate ITA no.250/Nag./2018 Cash 17. – do – 1,31,000 22.05.2012 Cash

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 501/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

u/s 147. 7. Penalties Imposed Without Just Cause: Penalty proceedings initiated under Sections 271(1)(b), 271(1)(c), and 271F are unjustified, as the failure to file the return was due to operational shutdown and not due to any intention to evade tax. Moreover, taxes had already been paid in excess. 8. Procedural Lapses in Appeal Proceedings: The Learned

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 500/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

u/s 147. 7. Penalties Imposed Without Just Cause: Penalty proceedings initiated under Sections 271(1)(b), 271(1)(c), and 271F are unjustified, as the failure to file the return was due to operational shutdown and not due to any intention to evade tax. Moreover, taxes had already been paid in excess. 8. Procedural Lapses in Appeal Proceedings: The Learned

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCITACIT CIRCLE-3 , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 498/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

u/s 147. 7. Penalties Imposed Without Just Cause: Penalty proceedings initiated under Sections 271(1)(b), 271(1)(c), and 271F are unjustified, as the failure to file the return was due to operational shutdown and not due to any intention to evade tax. Moreover, taxes had already been paid in excess. 8. Procedural Lapses in Appeal Proceedings: The Learned

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 560/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

u/s 147. 7. Penalties Imposed Without Just Cause: Penalty proceedings initiated under Sections 271(1)(b), 271(1)(c), and 271F are unjustified, as the failure to file the return was due to operational shutdown and not due to any intention to evade tax. Moreover, taxes had already been paid in excess. 8. Procedural Lapses in Appeal Proceedings: The Learned

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 559/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

u/s 147. 7. Penalties Imposed Without Just Cause: Penalty proceedings initiated under Sections 271(1)(b), 271(1)(c), and 271F are unjustified, as the failure to file the return was due to operational shutdown and not due to any intention to evade tax. Moreover, taxes had already been paid in excess. 8. Procedural Lapses in Appeal Proceedings: The Learned