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119 results for “penalty u/s 271”+ Section 271(1)(d)clear

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Key Topics

Section 143(3)92Section 271(1)(c)66Addition to Income56Section 26355Penalty43Section 25039Section 194A39Deduction34Section 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)

D E R PER K.M. ROY, A.M. The Revenue has filed the present appeal challenging the impugned order dated 12/10/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2014–15. 2. In its appeal, the Revenue has raised following grounds:– “1. Whether on facts

Showing 1–20 of 119 · Page 1 of 6

33
Condonation of Delay29
Section 6828
Section 14727

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)

271(1)(c) of the Act, is in appeal before the Tribunal. 8. We have heard the rival arguments, perused the material available on record and gone through the orders of the authorities below. We find that the claim made by the assessee is in accordance with the provisions of section 36(1)(viia

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)

271(1)(c) of the Act, is in appeal before the Tribunal. 8. We have heard the rival arguments, perused the material available on record and gone through the orders of the authorities below. We find that the claim made by the assessee is in accordance with the provisions of section 36(1)(viia

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)

271(1)(c) of the Act, is in appeal before the Tribunal. 8. We have heard the rival arguments, perused the material available on record and gone through the orders of the authorities below. We find that the claim made by the assessee is in accordance with the provisions of section 36(1)(viia

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

D E R. PER SHAMIM YAHYA, A.M. : This appeal by the assessee is directed against the order of learned CIT(Appeals)-I, Nagpur dated 15-10-2012 and pertains to assessment year 2009-10. The grounds of appeal read as under : 1. The order imposing penalty u/s 271AAA is illegal, invalid and bad in law. 2. That on the fact

M/S ABHIJIT CONSTRUCTION CO.,NAGPUR vs. A,C.I.T CENT CIR. 1(4), NAGPUR

In the result, assessee’s appeal for the assessment year 2007–08

ITA 495/NAG/2016[2007-08]Status: DisposedITAT Nagpur28 Jun 2017AY 2007-08

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 132(1)Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 271(1)(c)

D E R PER AMARJIT SINGH, J.M. The assessee has filed the present appeals against the impugned order dated 22nd July 2016, passed by the learned Commissioner (Appeals)–3, Nagpur, for the assessment year 2007–08 and 2008–09 respectively, confirming penalty of ` 30,74,550 for the assessment year 2007–08 and ` 35,14,875 for the assessment year

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

D E R PER K.M. ROY, A.M. This appeal by the assessee is against the impugned order dated 14/02/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2008–09, confirming penalty under section 271(1)(c) of the Income Tax Act, 1961 ("the Act") levied

M/S FUEL CORPORATION OF INDIA,NAGPUR vs. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR

In the result, assessee’s appeal is ordered to be allowed

ITA 33/NAG/2013[2009-10]Status: DisposedITAT Nagpur23 Jun 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 132Section 132(1)Section 133(4)Section 134(4)Section 143(3)Section 271ASection 4

D E R PER AMARJIT SINGH, J.M. The assessee has filed the present appeal against the impugned order dated 15th October 2012, passed by the learned Commissioner (Appeals)–I, Nagpur, for the assessment year 2009–10, in which the penalty levied under section 271AAA of the Income Tax Act, 1961 (for short “the Act”) by the Assessing Officer

SHRI RAJESH MOOLCHAND DAYARAMANI,,NAGPUR vs. ACIT-CIRCLE-8,, NAGPUR

In the result, assessee’s appeal is allowed

ITA 293/NAG/2014[2009-10]Status: DisposedITAT Nagpur28 Jun 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 271(1)(c)Section 54FSection 54F(1)

D E R PER AMARJIT SINGH, J.M. The instant appeal by the assessee is directed against the impugned order dated 3rd February 2014, passed by the learned Commissioner (Appeals)–II, Nagpur, confirming penalty imposed under section 271(1)(c) of the Income Tax Act, 1961 (for short “the Act”) for the assessment year 2009–10. 2. The grounds raised

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

D E R PER V. DURGA RAO, J.M. This appeal by the assessee is against the impugned order dated 27/09/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2009–10. 2. In its appeal, the assessee has raised following grounds:– “1. Assessee is a registered trust under

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

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)

D E R PER V. DURGA RAO, J.M. This appeal by the Revenue is directed against the impugned order dated 20/06/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015–16. 2. The Revenue has raised following grounds:- “1. Whether on facts and circumstance so the case

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)

D. PADMAHSHALI, AM; This appeal of the assessee is directed against the DIN & Order No. ITBA/NFAC/S/250/2021-22/1040559518(1) dt. 10/03/2022 passed by National Faceless Appellate Centre, Delhi [hereafter ‘NFAC] u/s 250 of the Income-tax Act, 1961 [hereafter ‘the Act’], which stemmed out order of penalty dt. 21/11/2018 passed u/s 271(1)(b) of the Act by Income Tax Officer

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

d. Youth Development Co-Op. Bank Ltd. v. Asstt. CIT[2015 TaxPub (DT) 3360 (Pune-Trib)] In all the aforesaid decisions, it is decided by the said appellate authorities that the deduction u/s.36(1)(viia) is allowed only to the extent of the provision is made in the books of account. Moreover, the judgments of Sharada Sahakari Bank Ltd., Youth

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

d. Youth Development Co-Op. Bank Ltd. v. Asstt. CIT[2015 TaxPub (DT) 3360 (Pune-Trib)] In all the aforesaid decisions, it is decided by the said appellate authorities that the deduction u/s.36(1)(viia) is allowed only to the extent of the provision is made in the books of account. Moreover, the judgments of Sharada Sahakari Bank Ltd., Youth

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

D E R PER V. DURGA RAO, J.M. These four appeals have been filed by the assessee challenging the impugned orders of even date 07/12/2022, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”] for the assessment year 2010–11, 2011–12, 2012–13 and 2013–14. 2. The Registry has pointed

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

D E R PER V. DURGA RAO, J.M. These four appeals have been filed by the assessee challenging the impugned orders of even date 07/12/2022, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”] for the assessment year 2010–11, 2011–12, 2012–13 and 2013–14. 2. The Registry has pointed

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

D E R PER V. DURGA RAO, J.M. These four appeals have been filed by the assessee challenging the impugned orders of even date 07/12/2022, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”] for the assessment year 2010–11, 2011–12, 2012–13 and 2013–14. 2. The Registry has pointed

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

D E R PER V. DURGA RAO, J.M. These four appeals have been filed by the assessee challenging the impugned orders of even date 07/12/2022, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”] for the assessment year 2010–11, 2011–12, 2012–13 and 2013–14. 2. The Registry has pointed

BHAVIKA GUNWANT PATEL,NAGPUR vs. INCOME TAX OFFICER, WARD 4(3), NAGPUR

In the result, appeal filed by the assessee are allowed

ITA 366/NAG/2023[2012-13]Status: DisposedITAT Nagpur14 May 2024AY 2012-13

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Abhay R. Marathe
Section 10(38)Section 143(3)Section 271(1)(c)Section 69C

D E R PER V. DURGA RAO, J.M. The aforesaid appeal has been filed by the assessee challenging the impugned order dated 25/09/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2012–13. 2. The assessee has raised following grounds in this appeal:– “(1) That the order