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.

10 results for “penalty u/s 271”+ Section 48clear

Sorted by relevance

Delhi1,232Mumbai1,062Ahmedabad334Jaipur300Bangalore210Indore158Karnataka126Pune125Kolkata122Raipur117Chennai104Hyderabad91Chandigarh72Surat58Visakhapatnam52Allahabad49Rajkot47Amritsar39Nagpur35Calcutta34Cochin33Lucknow27Cuttack14Kerala14Agra12Dehradun12Jodhpur10Panaji10Patna10Jabalpur10Guwahati9SC4Telangana4Varanasi3Ranchi2Rajasthan1

Key Topics

Section 271(1)(c)28Section 271A24Penalty10Addition to Income8Section 1447Natural Justice7Section 1326Search & Seizure6Section 250

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

Penalty u/s Amount 54/PAT/2021 2011-12 271AAA 36,48,167 55/AT/2021 2012-13 271AAA 25,47,388 52/PAT/2021 2009-10 271(1)(c) 1,93,52,140 53/PAT/2021 2010-11 271(1)(c) 1,13,77,978 56/PAT/2021 2013-14 271(1)(c) 90,09,772 57/PAT/2021 2014-15 271(1)(c) 1,33,60,445 013. We note that

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

5
Section 1485
Section 454
Section 1473

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

Penalty u/s Amount 54/PAT/2021 2011-12 271AAA 36,48,167 55/AT/2021 2012-13 271AAA 25,47,388 52/PAT/2021 2009-10 271(1)(c) 1,93,52,140 53/PAT/2021 2010-11 271(1)(c) 1,13,77,978 56/PAT/2021 2013-14 271(1)(c) 90,09,772 57/PAT/2021 2014-15 271(1)(c) 1,33,60,445 013. We note that

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

Penalty u/s Amount 54/PAT/2021 2011-12 271AAA 36,48,167 55/AT/2021 2012-13 271AAA 25,47,388 52/PAT/2021 2009-10 271(1)(c) 1,93,52,140 53/PAT/2021 2010-11 271(1)(c) 1,13,77,978 56/PAT/2021 2013-14 271(1)(c) 90,09,772 57/PAT/2021 2014-15 271(1)(c) 1,33,60,445 013. We note that

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

Penalty u/s Amount 54/PAT/2021 2011-12 271AAA 36,48,167 55/AT/2021 2012-13 271AAA 25,47,388 52/PAT/2021 2009-10 271(1)(c) 1,93,52,140 53/PAT/2021 2010-11 271(1)(c) 1,13,77,978 56/PAT/2021 2013-14 271(1)(c) 90,09,772 57/PAT/2021 2014-15 271(1)(c) 1,33,60,445 013. We note that

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

Penalty u/s Amount 54/PAT/2021 2011-12 271AAA 36,48,167 55/AT/2021 2012-13 271AAA 25,47,388 52/PAT/2021 2009-10 271(1)(c) 1,93,52,140 53/PAT/2021 2010-11 271(1)(c) 1,13,77,978 56/PAT/2021 2013-14 271(1)(c) 90,09,772 57/PAT/2021 2014-15 271(1)(c) 1,33,60,445 013. We note that

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

Penalty u/s Amount 54/PAT/2021 2011-12 271AAA 36,48,167 55/AT/2021 2012-13 271AAA 25,47,388 52/PAT/2021 2009-10 271(1)(c) 1,93,52,140 53/PAT/2021 2010-11 271(1)(c) 1,13,77,978 56/PAT/2021 2013-14 271(1)(c) 90,09,772 57/PAT/2021 2014-15 271(1)(c) 1,33,60,445 013. We note that

AMIT KUMAR VERMA,PATNA vs. ITO, WARD- 6(1), PATNA

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

ITA 357/PAT/2023[2015-16]Status: DisposedITAT Patna04 Dec 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 148Section 234ASection 250Section 271(1)(c)

penalty proceedings u/s 271(1)(c) of the Income tax Act, 1961 for concealment of income. 8. For that the order of the CIT (Appeal) and assessment order passed by the Id. Assessing officer is wrong, arbitrary and unjustified in the facts and circumstances of the case and is bad in law as well as fact

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

SHIVAM ANAND,PATNA vs. ITO, WARD 6(5), PATNA

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

ITA 271/PAT/2023[2011-12]Status: DisposedITAT Patna25 Sept 2024AY 2011-12

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 133(6)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 48Section 53A

Section 48 of the Act held that the balance tax payable against the assessee is at Rs. 8,49,509/-. A penalty proceeding u/s 271

RENU DEVI,PATNA vs. ITO, PATNA

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

ITA 672/PAT/2024[2016-17]Status: DisposedITAT Patna25 Aug 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 672/Pat/2024 Assessment Year: 2016-2017 Renu Devi,……………………………....….………Appellant D/79, P.C. Colony, Lohia Nagar, Kankarbagh, Patna-800020, Bihar [Pan:Algpd4522P] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-6(2), Patna Appearances By: Shri Sudipta Sannigrahi, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 24, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

Section 144Section 148Section 2(47)(v)Section 271(1)(c)Section 45Section 48

penalty proceedings u/s 271(1)(c) of the Act. The Ld. Assessing Officer 2 Renu Devi made an addition of Rs.22,96,688/ on account of capital gain and demanded tax of Rs.4,73,118/- and Rs.2,31,828/- as interest. On being aggrieved, the assessee preferred an appeal before the ld. CIT(Appeals). 3. The Ld. Addl./JCIT