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5 results for “penalty u/s 271”+ Section 10(34)clear

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Key Topics

Section 69C12Section 14810Section 142(1)5Section 704Section 133A4Section 143(2)4Section 271(1)(b)4Section 1444Penalty4

BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 205/PAT/2025[2014-15]Status: DisposedITAT Patna30 Jan 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 194(7)Section 194C(6)Section 250

34(a) of the Form 3CD which Is read as 'Total amount on which tax was required to be deducted or collected out of (4)" had been filled as NIL by the auditor which clearly states that there was no any requirement by the appellant to deduct and deposit the tax as per the prevailing provisions of the act. 10

Addition to Income4
Survey u/s 133A4

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA, BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 259/PAT/2023[2014-15]Status: DisposedITAT Patna13 Aug 2024AY 2014-15

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

34,61,631/- 4,53,94,889/- 4,88,71,784/- 2,58,12,701/- expenditure in construction of building based on the valuation report of Mr. S.P. Singh, approved valuer u/s 69C Addition u/s 70,31,800/- 67,40,000/- 1,75,40,000/- 58,92,600/- 43CA 4. We find the facts on all vital points are common

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA vs. ACIT CIRCLE-2, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 261/PAT/2023[2016-17]Status: DisposedITAT Patna13 Aug 2024AY 2016-17

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

34,61,631/- 4,53,94,889/- 4,88,71,784/- 2,58,12,701/- expenditure in construction of building based on the valuation report of Mr. S.P. Singh, approved valuer u/s 69C Addition u/s 70,31,800/- 67,40,000/- 1,75,40,000/- 58,92,600/- 43CA 4. We find the facts on all vital points are common

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 262/PAT/2023[2017-18]Status: DisposedITAT Patna13 Aug 2024AY 2017-18

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

34,61,631/- 4,53,94,889/- 4,88,71,784/- 2,58,12,701/- expenditure in construction of building based on the valuation report of Mr. S.P. Singh, approved valuer u/s 69C Addition u/s 70,31,800/- 67,40,000/- 1,75,40,000/- 58,92,600/- 43CA 4. We find the facts on all vital points are common

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 260/PAT/2023[2015-16]Status: DisposedITAT Patna13 Aug 2024AY 2015-16

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

34,61,631/- 4,53,94,889/- 4,88,71,784/- 2,58,12,701/- expenditure in construction of building based on the valuation report of Mr. S.P. Singh, approved valuer u/s 69C Addition u/s 70,31,800/- 67,40,000/- 1,75,40,000/- 58,92,600/- 43CA 4. We find the facts on all vital points are common