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19 results for “penalty u/s 271”+ Section 153A(1)(b)clear

Sorted by relevance

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Key Topics

Section 270A62Section 271(1)(c)47Section 153A39Section 271A30Penalty19Addition to Income14Section 13212Search & Seizure12Natural Justice

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 under Section 271(1){c)\nSurvey operations under\nSection 133A (1) (conducted simultaneously in the premises of\nsome of the members of the group and Assessment under\nSection 153A(1)(b} completed 'undisclosed income' was\ndeclared by the appellant in the statement recorded during\nsearch and the same was also disclosed in the return filed\npursuant to notice issued

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

12
Section 139(1)8
Survey u/s 133A7
Section 143(3)6

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 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. - For the purposes of this section,- (a)"undisclosed income" means- (i)any income

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

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. - For the purposes of this section,- (a)"undisclosed income" means- (i)any income

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 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. - For the purposes of this section,- (a)"undisclosed income" means- (i)any income

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 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. - For the purposes of this section,- (a)"undisclosed income" means- (i)any income

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 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. - For the purposes of this section,- (a)"undisclosed income" means- (i)any income

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 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. - For the purposes of this section,- (a)"undisclosed income" means- (i)any income

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

1)/139(4) and the returned income u/sl53A. However, on perusal of assessment records, it was found that instead of issuing notice u/s 271AAB(1A) of the Act, notice u/s 27.1 (l)(c) was issued due to a typographical error. As such, the notice should read as penalty notice u/s 271AAB(1A) in place of 271 (l)(c). This letter

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

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

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

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

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

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

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

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

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

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

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

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

UMA KANT SINGH,PURNEA vs. DCIT/ACIT, CENTRAL CIRCLE-3, PATNA

Appeals are allowed for statistical purposes

ITA 150/PAT/2023[2017-18]Status: DisposedITAT Patna02 Jul 2025AY 2017-18

Bench: the Ld. CIT(A), the assessee did not appear in response to the single notice fixing the date for hearing and is seen to have not filed any submission also in response to the said notice. Thereafter, the Ld. CIT(A) proceeded ahead to confirm the penalty levied by the Ld. AO. We find an identical pattern in other appeals also of a single notice being issued by the Ld. CIT(A) for which there was seen to be no response from the side of the assessee and thereafter, the penalty imposed in all the

Section 153ASection 270ASection 271(1)(c)

section 270A of the Act. Since, 2 ITA Nos. 148-152/Kol/2023 Uma Kant Singh the issues are inter-connected, these five appeals are being disposed of through a single order. For the sake of convenience, the lead case shall be taken as ITA No. 148/Pat/2023 pertaining to AY 2015-16. 2. In these five cases, the following

UMA KANT SINGH,PURNEA vs. DCIT/ACIT, CENTRAL CIRCLE-3, PATNA

Appeals are allowed for statistical purposes

ITA 149/PAT/2023[2016-17]Status: DisposedITAT Patna02 Jul 2025AY 2016-17

Bench: the Ld. CIT(A), the assessee did not appear in response to the single notice fixing the date for hearing and is seen to have not filed any submission also in response to the said notice. Thereafter, the Ld. CIT(A) proceeded ahead to confirm the penalty levied by the Ld. AO. We find an identical pattern in other appeals also of a single notice being issued by the Ld. CIT(A) for which there was seen to be no response from the side of the assessee and thereafter, the penalty imposed in all the

Section 153ASection 270ASection 271(1)(c)

section 270A of the Act. Since, 2 ITA Nos. 148-152/Kol/2023 Uma Kant Singh the issues are inter-connected, these five appeals are being disposed of through a single order. For the sake of convenience, the lead case shall be taken as ITA No. 148/Pat/2023 pertaining to AY 2015-16. 2. In these five cases, the following

UMA KANT SINGH,PURNEA vs. DCIT/ACIT, CENTRAL CIRCLE-3, PATNA

Appeals are allowed for statistical purposes

ITA 148/PAT/2023[2015-16]Status: DisposedITAT Patna02 Jul 2025AY 2015-16

Bench: the Ld. CIT(A), the assessee did not appear in response to the single notice fixing the date for hearing and is seen to have not filed any submission also in response to the said notice. Thereafter, the Ld. CIT(A) proceeded ahead to confirm the penalty levied by the Ld. AO. We find an identical pattern in other appeals also of a single notice being issued by the Ld. CIT(A) for which there was seen to be no response from the side of the assessee and thereafter, the penalty imposed in all the

Section 153ASection 270ASection 271(1)(c)

section 270A of the Act. Since, 2 ITA Nos. 148-152/Kol/2023 Uma Kant Singh the issues are inter-connected, these five appeals are being disposed of through a single order. For the sake of convenience, the lead case shall be taken as ITA No. 148/Pat/2023 pertaining to AY 2015-16. 2. In these five cases, the following

UMA KANT SINGH,PURNEA vs. DCIT/ACIT, CENTRAL CIRCLE-3, PATNA

Appeals are allowed for statistical purposes

ITA 151/PAT/2023[2018-19]Status: DisposedITAT Patna02 Jul 2025AY 2018-19

Bench: the Ld. CIT(A), the assessee did not appear in response to the single notice fixing the date for hearing and is seen to have not filed any submission also in response to the said notice. Thereafter, the Ld. CIT(A) proceeded ahead to confirm the penalty levied by the Ld. AO. We find an identical pattern in other appeals also of a single notice being issued by the Ld. CIT(A) for which there was seen to be no response from the side of the assessee and thereafter, the penalty imposed in all the

Section 153ASection 270ASection 271(1)(c)

section 270A of the Act. Since, 2 ITA Nos. 148-152/Kol/2023 Uma Kant Singh the issues are inter-connected, these five appeals are being disposed of through a single order. For the sake of convenience, the lead case shall be taken as ITA No. 148/Pat/2023 pertaining to AY 2015-16. 2. In these five cases, the following

UMA KANT SINGH,PURNEA vs. DCIT/ACIT, CENTRAL CIRCLE-3, PATNA

Appeals are allowed for statistical purposes

ITA 152/PAT/2023[2019-20]Status: DisposedITAT Patna02 Jul 2025AY 2019-20

Bench: the Ld. CIT(A), the assessee did not appear in response to the single notice fixing the date for hearing and is seen to have not filed any submission also in response to the said notice. Thereafter, the Ld. CIT(A) proceeded ahead to confirm the penalty levied by the Ld. AO. We find an identical pattern in other appeals also of a single notice being issued by the Ld. CIT(A) for which there was seen to be no response from the side of the assessee and thereafter, the penalty imposed in all the

Section 153ASection 270ASection 271(1)(c)

section 270A of the Act. Since, 2 ITA Nos. 148-152/Kol/2023 Uma Kant Singh the issues are inter-connected, these five appeals are being disposed of through a single order. For the sake of convenience, the lead case shall be taken as ITA No. 148/Pat/2023 pertaining to AY 2015-16. 2. In these five cases, the following