BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

15 results for “penalty u/s 271”+ Section 16clear

Sorted by relevance

Delhi2,868Mumbai2,373Ahmedabad660Jaipur563Bangalore516Kolkata430Pune416Chennai396Indore366Hyderabad314Surat215Chandigarh207Raipur171Karnataka145Rajkot119Amritsar97Cochin90Visakhapatnam84Nagpur79Cuttack77Lucknow71Allahabad54Agra48Guwahati47Dehradun40Calcutta35Ranchi29Panaji26Jabalpur20Jodhpur18Patna15Kerala14SC12Varanasi11Telangana7Rajasthan4Gauhati1

Key Topics

Section 271(1)(c)20Section 27417Section 271A11Penalty11Section 25010Section 1479Section 1449Addition to Income8Section 2717

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

section 275 of the Act, the undersigned is constrained to impose penalty u/s 271AAB(1A) of the Act on the assessee for the said year for the said default. Computation of Penalty u/s 271AAB(1A) is as under:- Assessed income : RS. 4,74,85,650/- 1. Returned income filed by the assessee Rs. 9,85,650/- 2. Additional disclosure

Section 1486
Limitation/Time-bar5
Cash Deposit3

RAINBOW PRODUCTS PVT LTD,PATNA vs. ACIT, CENTRAL CIRCLE-1, PATNA

Appeal is allowed

ITA 61/PAT/2019[2014-15]Status: DisposedITAT Patna17 Sept 2020AY 2014-15

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am]

Section 132Section 139Section 153ASection 271Section 271ASection 271MSection 274

271 AAB. The assessee has also challenged that the principles of natural justice has not followed by the AD. The detailed submissions of A.R. in this regard has already been reproduced above. The A.R. did not produce any evidence to 9 Rainbow Products Pvt. Ltd., AY-2014-15 show that he was not given proper opportunity of hearing

M/S VATSA CONSTRUCTION PVT LTD.,PATNA vs. ACIT, CIRCLE-2, PATNA

In the result, the appeals of the assessee are allowed

ITA 10/PAT/2017[2007-08]Status: DisposedITAT Patna15 Mar 2018AY 2007-08

Bench: Sh. N. K. Sainiita No. 09/Pat./2017 : Asstt. Year : 2007-08 Ita No. 10/Pat./2017 : Asstt. Year : 2007-08 M/S Vatsa Constructions Pvt. Vs Asstt. Commissioner Of Income Tax, Ltd., Kasturba Path, North S.K. Circle-2, Puri, Patna-800013 Patna (Appellant) (Respondent) Pan No. Aabcv2236R Assessee By : Sh. Rakesh Kumar, Adv. Revenue By : Sh. Kausik Kumar Das, Sr. Dr Date Of Hearing : 13.03.2018 Date Of Pronouncement : 15.03.2018 Order These Two Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 06.10.2016 Of Ld. Cit(A)-1, Patna.

For Appellant: Sh. Rakesh Kumar, AdvFor Respondent: Sh. Kausik Kumar Das, Sr. DR
Section 144Section 271(1)(c)Section 44A

section 271(1).” ITA Nos. 09 & 10/Pat./2017 4 Vatsa Construction 10. We, therefore, by respectfully following the ratio laid down in the aforesaid referred to cases delete the penalty levied by the AO u/s 271(1)(c) of the Act and sustained by the ld. CIT(A). 11. In ITA No. 10/Pat./2017, the only grievance of the assessee

SANJAY KUMAR MODI,PATNA vs. ACIT, CENTRAL CIRCLE-3, PATNA

Appeal is allowed

ITA 41/PAT/2019[2012-13]Status: DisposedITAT Patna16 Sept 2020AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A. L. Saini, Am Assessment Year:2012-13 बनाम Sanjay Kumar Modi Acit, Central Circle-3, Patna / 20B, Arya Nagar Colony, Lodi V/S. Katra, Patna City, Patna Pan No.Afupm7073G अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent Shri Indrajit Singh, Cit, Dr

Section 271Section 271(1)(c)Section 274

16-09-2020 आदेश /O R D E R Per Bench(Oral): This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income-tax (Appeals)-3, Patna’s order dated 26.11.2018 passed in case No.90/CIT(A)- 3/PAT/18-19 involving proceedings u/s 271(1)(c) of the Income Tax Act, 1961; (in short ‘the Act’). Heard both

JOANNA GOKAVI,NEW DELHI vs. ITO, WARD-1, MOTIHARI

Appeal is allowed

ITA 218/PAT/2018[2012-13]Status: DisposedITAT Patna16 Sept 2020AY 2012-13

Bench: Shri S.S. Godara, Hon’Ble Jm & Dr. A. L. Saini, Hon’Ble Am Assessment Year:2012-13 बनाम Dr. (Mrs.) Joanna Gokavi Ito, Ward – 1, Motihari / B-19, Anand Niketan, New V/S. Delhi – 110021. Pan No.Amepg 2067 M अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent Shri Ajay Kumar, Addl. Cit, Sr. Dr

Section 271Section 271(1)(c)Section 274

16-09-2020 आदेश /O R D E R Per Bench(Oral): This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income-tax (Appeals) - Jamshedpur order dated 09.05.2018 passed in case No.106/JSR/2017-18 involving proceedings u/s 271(1)(c) of the Income Tax Act, 1961; (in short ‘the Act’). Heard both the parties. Case file perused

RANJEET KUMAR (INDIVIDUAL),BEGUSARAI vs. INCOME TAX OFFICER, WARD- 2 (1), BEGUSARAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 198/PAT/2025[2015-16]Status: DisposedITAT Patna06 Aug 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271FSection 282Section 69

271(1)(b) as the provisions of this section are not attracted. 15. For that the Ld. CIT(A) has erred in upholding the order of the Ld. A.O wherein the Ld. AO erred in initiating penalty proceedings u/s 271F r.w.s. 274 as the provisions of this section are not attracted. 16

ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 321/PAT/2025[2015-16]Status: DisposedITAT Patna07 Oct 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 149Section 250Section 68Section 69A

271(1)(c) of the Act for concealment of income. 15. For that the ld. assessing officer has erred in initiating penalty proceeding under Section 271F of the Act for non filing of ITR. 16. For that the ld. assessing officer has erred in not providing the appellant the reason recorded for initiation of reassessment proceeding under Section

AMRENDRA PRATAP SINGH,VARANASI vs. INCOME TAX OFFICER WARD- 3(1), GAYA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 101/PAT/2025[2012-13]Status: DisposedITAT Patna07 Oct 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144Section 147Section 250Section 251Section 69A

penalty proceeding under Section 271(1)(c) of the Act. 16. For that the appellant shall place any other point/points at the time of hearing of the appeal.” 3. Brief facts of the case are that the assessee is an agriculturist and had earnings from sale of agricultural produce. The assessee had given a power of attorney to Sri Satish

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

u/s 144 of the Act, for the reason that the Id assessing officer could have resorted to estimation of profit rather than treating the entire cash deposits as undisclosed income. 4 Manoj Kumar Das 16. For that the Id. assessing officer has erred in initiating penalty proceeding under Section 271

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)

penalty under section 271(1)(b) for non-compliance of the notices at the end of the assessee. Ultimately the ld. Assessing Officer gone through the books of account submitted before her and made these two additions by recording the following finding:- “Addition u/s 40A(3) for payments exceeding Rs.20,000/- through bearer cheques:- On perusal of Books

VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT, CENT.CIR-1, PATNA, PATNA

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

ITA 152/PAT/2025[2003-04]Status: DisposedITAT Patna08 Sept 2025AY 2003-04

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 234ASection 250Section 271(1)(c)

penalty proceedings under the provisions of section 271(1)(c) and 271(1)(b) of the Act in the fact and circumstances of this case and Ld. CIT Appeal erred in confirming the same. 14. For that the ld. Assessing officer has erred in charging interest under the provisions of section 234A, 234B and 234C of the income

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 630/PAT/2024[2016-17]Status: DisposedITAT Patna15 Oct 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 250Section 271(1)(c)

penalty proceeding U/s. 271(1)(c) of the Income Tax Act, 1961 and its confirmation by the learned Commissioner of Income Tax (Appeals) by dismissing the appellant appeal in his order U/s. 250 of the Income Tax Act, 1961. This order is the subject matter of this 2nd appeal. B. APPELLANT SUBMISSION ON GROUNDS OF APPEAL Though numbers of grounds

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

penalty u/s. 271(1)(b) of the Act of Rs.10,000/-. 3.1. Ld. AO noted that at the fag end of the assessment proceedings on 10.03.2016, ld. AR of the assessee and Shri Abhimanuy Kumar Singh, director of the assessee, appeared and submitted the list of lenders from whom the assessee had taken unsecured loans. However, no documents in support

RUBAN PATLIPUTRA HOSPITAL PRIVATE LIMITED,PATNA vs. CIT, PATNA

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

ITA 653/PAT/2024[2014-15]Status: DisposedITAT Patna26 May 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 653/Pat/2024 Assessment Year: 2014-2015 Ruban Patliputra Hospital Private Limited,……………………………………….………Appellant 19, Patliputra Colony, Patna-800013, Bihar [Pan:Aafcr2222R] -Vs.- Nfac,…………………………………………….…...Respondent New Delhi, Appearances By: Shri A.K. Rastogi, Sr. Advocate, Appeared On Behalf Of The Assessee Sm. Rinku Singh, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 16, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

Section 143(2)Section 148Section 271(1)(c)Section 35A

16, 2025 Date of pronouncing the order: May 26, 2025 O R D E R Per Duvvuru RL Reddy, Vice-President (KZ):- 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 14th March, 2024 passed for Assessment Year 2014-15. 1 Ruban

ANIL KUMAR SAH,BANKA vs. ITO, WD-1(4), BHAGALPUR, BHAGALPUR

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

ITA 324/PAT/2023[2015-16]Status: DisposedITAT Patna29 Aug 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 324/Pat/2023 Assessment Year: 2015-2016 Anil Kumar Sah,………………………....….………Appellant Near Bari Durga Mandir, Kajreli Road, Amarpur, Dist. Banka-813101, Bihar [Pan:Aqgps8735A] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-1(4), Bhagalpur, Office Of The Income Tax Officer, R.N. Plaza, R B S S Road, Bhagalpur-812001, Bihar Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 16, 2025 Date Of Pronouncing The Order: August 29, 2025 O R D E R

Section 143Section 143(1)

16, 2025 Date of pronouncing the order: August 29, 2025 O R 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 12th June 2023 passed for Assessment Year 2015-16. 1 Anil Kumar Sah 2. The appeal is time