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11 results for “penalty u/s 271”+ Section 251clear

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Key Topics

Section 271(1)(c)25Section 271A24Section 1449Penalty9Addition to Income9Section 2507Section 69A6Section 1326Search & Seizure

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

251(2) of the Income tax Act, before enhancing the penalty leviable @ 300%. The assessee has relied upon following case laws: Meetu Bansal Vs. DCIT (Uttarakhand High Court) Syed Maqsoodulla Vs. ITO (ITAT Bangalore) Syed Maqsoodulla Vs ITO (ITAT Bangalore) of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 010. As regards the penalty u/s 271AAA

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

6
Natural Justice6
Section 142(1)4
Section 683

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

251(2) of the Income tax Act, before enhancing the penalty leviable @ 300%. The assessee has relied upon following case laws: Meetu Bansal Vs. DCIT (Uttarakhand High Court) Syed Maqsoodulla Vs. ITO (ITAT Bangalore) Syed Maqsoodulla Vs ITO (ITAT Bangalore) of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 010. As regards the penalty u/s 271AAA

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

251(2) of the Income tax Act, before enhancing the penalty leviable @ 300%. The assessee has relied upon following case laws: Meetu Bansal Vs. DCIT (Uttarakhand High Court) Syed Maqsoodulla Vs. ITO (ITAT Bangalore) Syed Maqsoodulla Vs ITO (ITAT Bangalore) of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 010. As regards the penalty u/s 271AAA

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

251(2) of the Income tax Act, before enhancing the penalty leviable @ 300%. The assessee has relied upon following case laws: Meetu Bansal Vs. DCIT (Uttarakhand High Court) Syed Maqsoodulla Vs. ITO (ITAT Bangalore) Syed Maqsoodulla Vs ITO (ITAT Bangalore) of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 010. As regards the penalty u/s 271AAA

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

251(2) of the Income tax Act, before enhancing the penalty leviable @ 300%. The assessee has relied upon following case laws: Meetu Bansal Vs. DCIT (Uttarakhand High Court) Syed Maqsoodulla Vs. ITO (ITAT Bangalore) Syed Maqsoodulla Vs ITO (ITAT Bangalore) of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 010. As regards the penalty u/s 271AAA

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

251(2) of the Income tax Act, before enhancing the penalty leviable @ 300%. The assessee has relied upon following case laws: Meetu Bansal Vs. DCIT (Uttarakhand High Court) Syed Maqsoodulla Vs. ITO (ITAT Bangalore) Syed Maqsoodulla Vs ITO (ITAT Bangalore) of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 010. As regards the penalty u/s 271AAA

SURYADEO PRASAD,SIWAN vs. ITO WARD-2 (3), SIWAN

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

ITA 82/PAT/2023[2017-18]Status: DisposedITAT Patna07 Jan 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 142(1)Section 144Section 250Section 44ASection 69A

u/s 144 dated 30.10.2019. Page 2 of 8 I.T.A. No.: 82/PAT/2023 Assessment Year: 2017-18 Suryadeo Prasad. 4. We have heard the rival contentions and very perused the record and the submissions made were also examined. We find that the ld. CIT(A) has passed an ex-parte order. 5. We also note that while

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

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

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

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