Search: penalty u/s 271 | BharatTax

Search ITAT High Courts Supreme Court 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.

112 results for “penalty u/s 271”+ Penaltyclear

Sorted by relevance

Delhi2,515 Mumbai1,993 Ahmedabad575 Jaipur559 Chennai471 Pune413 Kolkata405 Indore401 Hyderabad356 Bangalore352 Surat346 Chandigarh232 Rajkot211 Raipur199 Amritsar169 Nagpur114 Cochin113 Patna112 Visakhapatnam103 Lucknow85 Agra83 Allahabad83 Dehradun69 Guwahati67 Jodhpur54 Cuttack53 Ranchi49 Jabalpur45 Panaji30 Varanasi15

Key Topics

Section 271(1)(c)125 Penalty87 Section 25060 Addition to Income59 Section 14756 Section 14444 Section 143(3)41 Section 14840 Section 271(1)(b)31 Section 271A

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 57/PAT/2021[2014-15]Status: DisposedITAT Patna30 Sept 2024AY 2014-15

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271

PATLIPUTRA BUILDERS LTD,PATNA vs. ACIT CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Showing 1–20 of 112 · Page 1 of 6

29

Natural Justice19

Limitation/Time-bar19

ITA 52/PAT/2021[2009-10]Status: DisposedITAT Patna30 Sept 2024AY 2009-10

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 54/PAT/2021[2011-12]Status: DisposedITAT Patna30 Sept 2024AY 2011-12

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 55/PAT/2021[2012-13]Status: DisposedITAT Patna30 Sept 2024AY 2012-13

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 56/PAT/2021[2013-14]Status: DisposedITAT Patna30 Sept 2024AY 2013-14

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 53/PAT/2021[2010-11]Status: DisposedITAT Patna30 Sept 2024AY 2010-11

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271

ASHOKA TUBEWELL BORING ENGINEERING & CONSTRUCTION,KOLKATA vs. DCIT, CC-2, PATNA

In the result, the appeal of the Revenue in ITA No

ITA 90/PAT/2025[2016-17]Status: HeardITAT Patna18 Jul 2025AY 2016-17

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 271(1)(c)Section 68

penalty levied u/s 271(1)(c) of the Act for AY\n2014-15 & AY 2015-16 and penalty

ACIT, CENTRAL CIRCLE-3, PATNA vs. SUBHASH PD. YADAV, PATNA

In the result, the appeal of the Revenue is dismissed

ITA 97/PAT/2021[2014-15]Status: DisposedITAT Patna02 Jun 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 132(1)Section 133ASection 139Section 153ASection 271(1)(c)Section 271ASection 275

271(1)(c) of the Act are initiated for concealment of income”. 5. Ld. Assessing Officer thereafter imposed a penalty under section 271AAB(1A) of the Income Tax Act. The penalty order is a very brief order, which reads as under:- “A search and seizure operation u/s

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 165/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-, which included additional income of ₹5,15,000/-. The learned Assessing Officer carried out the assessment proceeding but finally accepted the returned income. In nutshell, there is no difference between the assessed income and the returned income shown in the return filed u/s 153A of the Act. 08. Now, the learned Assessing Officer has initiated the penalty

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 166/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-, which included additional income of ₹5,15,000/-. The learned Assessing Officer carried out the assessment proceeding but finally accepted the returned income. In nutshell, there is no difference between the assessed income and the returned income shown in the return filed u/s 153A of the Act. 08. Now, the learned Assessing Officer has initiated the penalty

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 163/PAT/2023[2017-18]Status: HeardITAT Patna29 Aug 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-, which included additional income of ₹5,15,000/-. The learned Assessing Officer carried out the assessment proceeding but finally accepted the returned income. In nutshell, there is no difference between the assessed income and the returned income shown in the return filed u/s 153A of the Act. 08. Now, the learned Assessing Officer has initiated the penalty

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 170/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-, which included additional income of ₹5,15,000/-. The learned Assessing Officer carried out the assessment proceeding but finally accepted the returned income. In nutshell, there is no difference between the assessed income and the returned income shown in the return filed u/s 153A of the Act. 08. Now, the learned Assessing Officer has initiated the penalty

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 164/PAT/2023[2018-19]Status: HeardITAT Patna29 Aug 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-, which included additional income of ₹5,15,000/-. The learned Assessing Officer carried out the assessment proceeding but finally accepted the returned income. In nutshell, there is no difference between the assessed income and the returned income shown in the return filed u/s 153A of the Act. 08. Now, the learned Assessing Officer has initiated the penalty

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 172/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-, which included additional income of ₹5,15,000/-. The learned Assessing Officer carried out the assessment proceeding but finally accepted the returned income. In nutshell, there is no difference between the assessed income and the returned income shown in the return filed u/s 153A of the Act. 08. Now, the learned Assessing Officer has initiated the penalty

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

ITA 4/PAT/2024[2012-13]Status: DisposedITAT Patna22 Jan 2025AY 2012-13

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 143(3)Section 144Section 147Section 250Section 271(1)(b)

u/s. 274 r.w.s. 271(1)(b) 13.12.2019 Last date to pass penalty order 30.06.2020 Penalty Order u/s. 271

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

ITA 6/PAT/2024[2016-17]Status: DisposedITAT Patna22 Jan 2025AY 2016-17

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 143(3)Section 144Section 147Section 250Section 271(1)(b)

u/s. 274 r.w.s. 271(1)(b) 13.12.2019 Last date to pass penalty order 30.06.2020 Penalty Order u/s. 271

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

ITA 7/PAT/2024[2017-18]Status: DisposedITAT Patna22 Jan 2025AY 2017-18

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 143(3)Section 144Section 147Section 250Section 271(1)(b)

u/s. 274 r.w.s. 271(1)(b) 13.12.2019 Last date to pass penalty order 30.06.2020 Penalty Order u/s. 271

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

ITA 5/PAT/2024[2015-16]Status: DisposedITAT Patna22 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 143(3)Section 144Section 147Section 250Section 271(1)(b)

u/s. 274 r.w.s. 271(1)(b) 13.12.2019 Last date to pass penalty order 30.06.2020 Penalty Order u/s. 271

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

ITA 412/PAT/2024[2012-13]Status: DisposedITAT Patna22 Jan 2025AY 2012-13

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 143(3)Section 144Section 147Section 250Section 271(1)(b)

u/s. 274 r.w.s. 271(1)(b) 13.12.2019 Last date to pass penalty order 30.06.2020 Penalty Order u/s. 271

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

ITA 413/PAT/2024[2014-15]Status: DisposedITAT Patna22 Jan 2025AY 2014-15

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 143(3)Section 144Section 147Section 250Section 271(1)(b)

u/s. 274 r.w.s. 271(1)(b) 13.12.2019 Last date to pass penalty order 30.06.2020 Penalty Order u/s. 271