BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

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.

16 results for “penalty u/s 271”+ Section 11(1)(d)clear

Sorted by relevance

Mumbai1,096Delhi958Jaipur363Ahmedabad341Chennai262Bangalore232Hyderabad207Indore194Surat192Kolkata156Raipur140Pune128Rajkot84Nagpur78Chandigarh69Cochin60Lucknow58Allahabad54Visakhapatnam51Cuttack38Ranchi32Amritsar27Guwahati20Agra17Panaji17Patna16Jabalpur15Dehradun14Jodhpur13Varanasi7

Key Topics

Section 271(1)(c)26Section 271A24Penalty14Addition to Income14Section 69C12Section 1489Section 142(1)7Section 143(2)6Section 271(1)(b)

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

D (4). 25.01.2016 Demand notice u/s 156 was issued to the assessee giving effect to the order of amount ₹17,01,193/- 17/18th Jan. Settlement Commission had withdrawn Immunity from penalty and 2018 prosecution against the assessee 30.07.2018 Penalty order passed against the assessee u/s 271AAA of the act ITA No.52 to 57/PAT/2021 Patliputra Builders

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

6
Section 1326
Search & Seizure6
Natural Justice6

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

D (4). 25.01.2016 Demand notice u/s 156 was issued to the assessee giving effect to the order of amount ₹17,01,193/- 17/18th Jan. Settlement Commission had withdrawn Immunity from penalty and 2018 prosecution against the assessee 30.07.2018 Penalty order passed against the assessee u/s 271AAA of the act ITA No.52 to 57/PAT/2021 Patliputra Builders

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

D (4). 25.01.2016 Demand notice u/s 156 was issued to the assessee giving effect to the order of amount ₹17,01,193/- 17/18th Jan. Settlement Commission had withdrawn Immunity from penalty and 2018 prosecution against the assessee 30.07.2018 Penalty order passed against the assessee u/s 271AAA of the act ITA No.52 to 57/PAT/2021 Patliputra Builders

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

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

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

D (4). 25.01.2016 Demand notice u/s 156 was issued to the assessee giving effect to the order of amount ₹17,01,193/- 17/18th Jan. Settlement Commission had withdrawn Immunity from penalty and 2018 prosecution against the assessee 30.07.2018 Penalty order passed against the assessee u/s 271AAA of the act ITA No.52 to 57/PAT/2021 Patliputra Builders

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

D (4). 25.01.2016 Demand notice u/s 156 was issued to the assessee giving effect to the order of amount ₹17,01,193/- 17/18th Jan. Settlement Commission had withdrawn Immunity from penalty and 2018 prosecution against the assessee 30.07.2018 Penalty order passed against the assessee u/s 271AAA of the act ITA No.52 to 57/PAT/2021 Patliputra Builders

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

D (4). 25.01.2016 Demand notice u/s 156 was issued to the assessee giving effect to the order of amount ₹17,01,193/- 17/18th Jan. Settlement Commission had withdrawn Immunity from penalty and 2018 prosecution against the assessee 30.07.2018 Penalty order passed against the assessee u/s 271AAA of the act ITA No.52 to 57/PAT/2021 Patliputra Builders

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

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

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

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

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

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

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

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

D E R Per Rajpal Yadav, Vice-President (KZ):- The Revenue is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)-3, Patna dated 28.01.2015 passed for A.Y. 2009-10. 1 Assessment Year: 2009-2010 M/s. Kumar Construction 2. Grounds No. 1, 2 & 3 are inter-connected grounds therefore we first take these grounds

MANOJ KUMAR DAS,BEGUSARAI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI

Appeal is allowed for statistical purposes

ITA 391/PAT/2025[2015-16]Status: DisposedITAT Patna30 Oct 2025AY 2015-16

Bench: 19/07/2025. The Appeal Is Delayed By Around 37 Days. 4. That The Assessee States That The Reason For Delay Is That The Assessee Is Suffering From Hiv Aids & Is Constantly Under Treatment. Copy Of Medical Treatment Is Enclosed.

Section 115BSection 142(1)Section 144Section 147Section 148Section 250Section 68

D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. In this case, there is a delay of 28 days in the filing of the said appeal. The assessee has requested for condoning the same as under: “1. That this is an application for condonation of delay in the filing of the instant appeal. 2. That the petitioner states that

M/S MARUTI NANDAN FOOD PRODUCTS PVT LTD,PATNA vs. ITO, WARD- 2(1), PATNA

In the result, appeal of the assessee is allowed for statistical purposes

ITA 124/PAT/2017[2013-14]Status: DisposedITAT Patna28 Feb 2023AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri Dinesh Kumar, CAFor Respondent: Smt. Rinku Singh, CIT, DR
Section 142(1)Section 143(3)Section 271(1)(b)Section 68

D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A)- 1, Patna vide Appeal No. 134/CIT(A)-1/2015-16 dated 03.05.2017 passed against the assessment order by the ITO, Ward-2(1), Patna u/s.143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”, dated

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 13/PAT/2022[2016-17]Status: DisposedITAT Patna02 Jun 2023AY 2016-17

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

Section 10(37)Section 133(6)Section 2(14)(iii)Section 45(5)Section 54BSection 54F

D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax 1 Assessment Year: 2016-2017 Baiju Roy (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 17.12.2021 passed for Assessment Year 2016-17. 2. The grounds of appeal taken by the assessee

VIVEK KUMAR RANA,PATNA vs. ASSESSEMENT UNIT, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 115/PAT/2025[2016-17]Status: DisposedITAT Patna24 Jun 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 115/Pat/2025 Assessment Year: 2016-2017 Vivek Kumar Rana,…….……….………..………Appellant 101, Artak Apartment, Ashiana Road, B.V. College, S.O. Rukanpura, Patna-800014, Bihar [Pan:Adhpr8630D] -Vs.- Assessment Unit, Delhi,………………….…....Respondent Ito/Nfac, Delhi Appearances By: Shri Manish Sinha, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

Section 139Section 271(1)(c)

D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 7th October 2024 passed for Assessment Year 2016-17. 2. The appeal is time barred by 70 days in filing the appeal by the assessee. However, the assessee filed

AL-RABIA MEMORIAL EDUCATIONAL WELFARE & TRUST,PATNA vs. ACIT, CIRCLE-1, PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 283/PAT/2018[2009-10]Status: DisposedITAT Patna05 Jul 2024AY 2009-10

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

Section 12ASection 133ASection 143(2)Section 143(3)Section 271(1)(c)

D E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), Patna dated 30th August, 2018 passed for A.Y. 2009-10. 1 Assessment Year: 2009-2010 AI-Rabia Memorial Educational Welfare & Trust 2. The assessee has taken six grounds of appeal