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13 results for “penalty u/s 271”+ Section 2(22)(e)clear

Sorted by relevance

Mumbai697Delhi623Jaipur187Ahmedabad162Bangalore153Chennai151Hyderabad133Indore122Raipur122Kolkata91Pune69Chandigarh62Rajkot60Surat57Allahabad34Visakhapatnam27Lucknow27Nagpur26Amritsar22Agra15Ranchi14Patna13Cochin11Dehradun8Cuttack8Guwahati7Varanasi6Panaji6Jodhpur5Jabalpur2

Key Topics

Section 271(1)(c)47Section 271A24Penalty12Section 13210Search & Seizure10Natural Justice10Addition to Income9Section 132(4)4Section 44A

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

E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner of Income-tax (Appeals), Patna-3 [learned CIT (A)] evenly dated 15th March, 2021 for A.Y. 2009-10 to 2014-15, which are arising from the orders of ld. ACIT Circle-2, Patna levying penalty under section 271

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

4
Section 133A4
Section 1484
Survey u/s 133A4

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

E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner of Income-tax (Appeals), Patna-3 [learned CIT (A)] evenly dated 15th March, 2021 for A.Y. 2009-10 to 2014-15, which are arising from the orders of ld. ACIT Circle-2, Patna levying penalty under section 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

E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner of Income-tax (Appeals), Patna-3 [learned CIT (A)] evenly dated 15th March, 2021 for A.Y. 2009-10 to 2014-15, which are arising from the orders of ld. ACIT Circle-2, Patna levying penalty under section 271

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

E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner of Income-tax (Appeals), Patna-3 [learned CIT (A)] evenly dated 15th March, 2021 for A.Y. 2009-10 to 2014-15, which are arising from the orders of ld. ACIT Circle-2, Patna levying penalty under section 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

E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner of Income-tax (Appeals), Patna-3 [learned CIT (A)] evenly dated 15th March, 2021 for A.Y. 2009-10 to 2014-15, which are arising from the orders of ld. ACIT Circle-2, Patna levying penalty under section 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

E R PER BENCH: These appeals at the instance of the same assessee are directed against the orders of Commissioner of Income-tax (Appeals), Patna-3 [learned CIT (A)] evenly dated 15th March, 2021 for A.Y. 2009-10 to 2014-15, which are arising from the orders of ld. ACIT Circle-2, Patna levying penalty under section 271

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

In the result, all the appeals of the both the assessee in ITA

ITA 185/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

E R PER BENCH: These appeals at the instance of two different assessee(s) are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 for A.Ys. 2014-15, 2015-16, 2016-17 arising out of the order of AC/DCIT levying penalty under section 271(1)(c) of the Income

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

In the result, all the appeals of the both the assessee in ITA

ITA 161/PAT/2023[2015-16]Status: HeardITAT Patna29 Aug 2024AY 2015-16

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

E R PER BENCH: These appeals at the instance of two different assessee(s) are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 for A.Ys. 2014-15, 2015-16, 2016-17 arising out of the order of AC/DCIT levying penalty under section 271(1)(c) of the Income

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

In the result, all the appeals of the both the assessee in ITA

ITA 162/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

E R PER BENCH: These appeals at the instance of two different assessee(s) are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 for A.Ys. 2014-15, 2015-16, 2016-17 arising out of the order of AC/DCIT levying penalty under section 271(1)(c) of the Income

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

In the result, all the appeals of the both the assessee in ITA

ITA 184/PAT/2023[2014-15]Status: HeardITAT Patna29 Aug 2024AY 2014-15

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

E R PER BENCH: These appeals at the instance of two different assessee(s) are directed against the orders of Commissioner of Income-tax (Appeals) [learned CIT (A)] dated 24.04.23, 22.05.2023 for A.Ys. 2014-15, 2015-16, 2016-17 arising out of the order of AC/DCIT levying penalty under section 271(1)(c) of the Income

ACIT, CENTRAL CIRCLE-2, PATNA vs. SHRI DUDHESHWAR NATH SINGH, PATNA

In the result, the appeal filed by the Revenue is dismissed

ITA 15/PAT/2021[1995-96]Status: DisposedITAT Patna08 Jan 2025AY 1995-96

Bench: The Ld. Cit(A), This Penalty Was Deleted But, As Has Been Pointed Out By The Ld. Ar, The Impugned Order Is Passed In The Name Of Dudheshwar Nath Singh, Sunil Bhawan, Punai Chak, Patna – 800023 (Status Of “Individual”).

Section 250Section 271(1)(c)Section 273Section 274Section 292BSection 69A

E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal emanates from the order u/s 250 of the Act dated 28.01.2021, passed u/s 250 of the Income Tax Act, 1961 (hereafter ‘the Act’). The impugned order arises from the order u/s 271(1)(c) of the Act dated 31.03.2008 in the case of M/s D.N. Singh, Sunil Bhawan, Punai

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)

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

SUNITA DEVI,PATNA vs. ITO, WARD- 6 (1), PATNA

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

ITA 97/PAT/2025[2017-18]Status: DisposedITAT Patna19 Nov 2025AY 2017-18

Bench: this Hon'ble Tribunal. 7. That the delay in filing the appeal was not intentional, nor due to any negligence or laxity on my part, but due to bona fide reasons beyond my control: 8. That I submit that substantial justice should not be denied merely due to procedural delay and that the appeal may be decided on merits. 9. That I humbly request this Hon'ble Tribunal to condone the delay and allow my

For Appellant: Shri Aryan Raj, AdvocateFor Respondent: Shri Ashwani Kr. Singal, JCIT
Section 133(6)Section 5Section 69A

E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A) dated 24.10.2023. The Registry has informed that there is a delay of 424 days in filing of this appeal, which