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17 results for “penalty u/s 271”+ Section 191clear

Sorted by relevance

Delhi175Mumbai102Chennai48Raipur36Jaipur32Bangalore20Nagpur17Hyderabad17Rajkot13Lucknow7Kolkata6Allahabad6Indore6Dehradun5Guwahati5Chandigarh4Cuttack4Agra3Pune2Amritsar2Ranchi2Cochin1Surat1

Key Topics

Section 194A48Section 201(1)32Section 197A32TDS17Section 25016Section 20116Section 19116Exemption16Deduction16Limitation/Time-bar

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 408/NAG/2022[2013-14]Status: DisposedITAT Nagpur26 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

16
Condonation of Delay16

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(10, NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 402/NAG/2022[2014-15]Status: DisposedITAT Nagpur26 Sept 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-1, NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 403/NAG/2022[2010-11]Status: DisposedITAT Nagpur26 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 401/NAG/2022[2014-15]Status: DisposedITAT Nagpur26 Sept 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,TDS, CIRCEL-51(1), NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 393/NAG/2022[2013-14]Status: DisposedITAT Nagpur26 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 394/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), MAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 395/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1),, NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 396/NAG/2022[2013-14]Status: DisposedITAT Nagpur26 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCEL-51(1), NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 397/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 398/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 399/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 400/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-1, NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 404/NAG/2022[2010-11]Status: DisposedITAT Nagpur26 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-1, NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 405/NAG/2022[2010-11]Status: DisposedITAT Nagpur26 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 406/NAG/2022[2013-14]Status: DisposedITAT Nagpur26 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 407/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

191 - from the date when the tax was deductible up to the date of filing of return by the payee including the interest income in his total income. However, the cases in which there is no obligation to deduct tax at source will not be considered for interest u/s 201(1A) of the Act. ITA Nos.393-408/NAG/2022 Bank of India

SANJAY KISAN CHOPDE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal of the assessee is allowed

ITA 176/NAG/2022[2014-15]Status: DisposedITAT Nagpur30 Jan 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.176/Nag/2022 िनधा"रण वष" / Assessment Year : 2014-15 Sanjay Kisan Chopde, The Deputy Balaji Associates, Gs 37, Vs Commissioner Of Amar Jyoti Palace, Lomat Income Tax, Circle-1, Square, Wardha Road, Nagpur. Nagpur – 440012. Pan: Abapc6968N Appellant/ Assessee Respondent/Revenue Assessee By Shri Abhay Agrawal – Advocate Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 30/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Dated 30.3.2022 Emanating From Assessment Order Under Section 143(3) Dated 30.06.2016 For A.Y.2014-15. The Grounds Of Appeal Raised By The Assessee Are As Under : Sanjay Kisan Chopde [A]

Section 143(3)Section 271

Penalty proceeding u/s 271 (l)(c) initiated separately.” 3. Aggrieved by the order of the Assessing Officer(AO), the assessee filed appeal before the Ld.CIT(A). The Ld.CIT(A) confirmed the addition. The ld.CIT(A) in the order has reproduced assessee’s submission in para 7. The submission of the assessee which is appearing in para 7 is reproduced here