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7 results for “penalty u/s 271”+ Section 149(1)(c)clear

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Key Topics

Section 143(3)25Section 6824Section 153A12Section 271A8Addition to Income7Search & Seizure7Undisclosed Income7Section 2506Section 132

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

u/s 271AAA. Further learned counsel placed reliance upon several case laws in this regard as under : 1. (2008) 299 ITR 0305 (Guj.) CIT vs. Mahendra C. Shah 2. ITAT order in ITA NO.5261/0e1/2013 in the case of Brij Bhushan Singal vide order dated 09/03/2015 3. ITAT order in ITA NO.1835/0e1/2013 in the case of Sita Ram Gupta vide order dated

6
Section 143(2)6
Unexplained Cash Credit6
Section 132(4)3

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

149 taxmann.com 399 (SC) dt.24-4- 23, held as under: “7.2. Thereafter in Saumya Construction (Guj), the Guj HC, while referring Kabul Chawla (Del HC) and after considering the entire scheme of block assessment u/s153A, had held that in case of completed assessment/ unabated assessment, in absence of any incriminating material, no additional can be made

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 116/NAG/2024[2017-18]Status: DisposedITAT Nagpur26 Dec 2024AY 2017-18

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

149 taxmann.com 399 (SC) dt.24-4- 23, held as under: “7.2. Thereafter in Saumya Construction (Guj), the Guj HC, while referring Kabul Chawla (Del HC) and after considering the entire scheme of block assessment u/s153A, had held that in case of completed assessment/ unabated assessment, in absence of any incriminating material, no additional can be made

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

149 taxmann.com 399 (SC) dt.24-4- 23, held as under: “7.2. Thereafter in Saumya Construction (Guj), the Guj HC, while referring Kabul Chawla (Del HC) and after considering the entire scheme of block assessment u/s153A, had held that in case of completed assessment/ unabated assessment, in absence of any incriminating material, no additional can be made

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 117/NAG/2024[2018-19]Status: DisposedITAT Nagpur26 Dec 2024AY 2018-19

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

149 taxmann.com 399 (SC) dt.24-4- 23, held as under: “7.2. Thereafter in Saumya Construction (Guj), the Guj HC, while referring Kabul Chawla (Del HC) and after considering the entire scheme of block assessment u/s153A, had held that in case of completed assessment/ unabated assessment, in absence of any incriminating material, no additional can be made

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

149 taxmann.com 399 (SC) dt.24-4- 23, held as under: “7.2. Thereafter in Saumya Construction (Guj), the Guj HC, while referring Kabul Chawla (Del HC) and after considering the entire scheme of block assessment u/s153A, had held that in case of completed assessment/ unabated assessment, in absence of any incriminating material, no additional can be made

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 115/NAG/2024[2016-17]Status: DisposedITAT Nagpur26 Dec 2024AY 2016-17

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

149 taxmann.com 399 (SC) dt.24-4- 23, held as under: “7.2. Thereafter in Saumya Construction (Guj), the Guj HC, while referring Kabul Chawla (Del HC) and after considering the entire scheme of block assessment u/s153A, had held that in case of completed assessment/ unabated assessment, in absence of any incriminating material, no additional can be made