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5 results for “penalty u/s 271”+ Section 92(3)clear

Sorted by relevance

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Key Topics

Section 69C12Section 14810Section 1445Penalty5Addition to Income5Section 704Section 133A4Section 143(2)4Section 142(1)4

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

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA, BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

Section 271(1)(b)4
Survey u/s 133A4

The appeals of the assessee are allowed for statistical purposes

ITA 259/PAT/2023[2014-15]Status: DisposedITAT Patna13 Aug 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

3. In brief, the common grievance of the assessee in all these three years relates to the addition made by the ld. Assessing Officer with the aid of section 69C, which has been confirmed by the ld. CIT(Appeals). Ld. Counsel for the assessee filed a common written submission for all the years, wherein disputed additions have been depicted

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 260/PAT/2023[2015-16]Status: DisposedITAT Patna13 Aug 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

3. In brief, the common grievance of the assessee in all these three years relates to the addition made by the ld. Assessing Officer with the aid of section 69C, which has been confirmed by the ld. CIT(Appeals). Ld. Counsel for the assessee filed a common written submission for all the years, wherein disputed additions have been depicted

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA vs. ACIT CIRCLE-2, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 261/PAT/2023[2016-17]Status: DisposedITAT Patna13 Aug 2024AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

3. In brief, the common grievance of the assessee in all these three years relates to the addition made by the ld. Assessing Officer with the aid of section 69C, which has been confirmed by the ld. CIT(Appeals). Ld. Counsel for the assessee filed a common written submission for all the years, wherein disputed additions have been depicted

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 262/PAT/2023[2017-18]Status: DisposedITAT Patna13 Aug 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

3. In brief, the common grievance of the assessee in all these three years relates to the addition made by the ld. Assessing Officer with the aid of section 69C, which has been confirmed by the ld. CIT(Appeals). Ld. Counsel for the assessee filed a common written submission for all the years, wherein disputed additions have been depicted