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8 results for “penalty u/s 271”+ Unexplained Cash Creditclear

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Key Topics

Section 25010Section 1449Section 69A8Cash Deposit6Addition to Income6Section 1475Section 115B5Limitation/Time-bar5Penalty3

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

SANTOSH KUMAR,SUPAUL vs. ITO, WARD- 3 (4), SAHARSA

ITA 294/PAT/2025[2017-18]Status: Disposed
Condonation of Delay3
Section 271(1)(c)2
Section 1482
ITAT Patna
13 Nov 2025
AY 2017-18
Section 147Section 250Section 69A

Unexplained cash credit U/s. 69A of the IT Act, 1961.\n12. For that on the fact and in the circumstances of the case, the ld.\nAssessing officer as well as the Ld. CIT (A) failed to appreciate that source\nof deposit in Bank A/c were related to business transaction and reverse\nentry amount.\n13. For that on the fact

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

unexplained cash credit under section 68 read with section 115BBE of the Act and assessed the same under the Act. I.T.A. No.: 321/PAT/2025 Assessment Year: 2015-16 Zaimur Rahman. 11. For that the ld. Commissioner of Income Tax (Appeal) as well as the ld. assessing officer, without giving any opportunity, much less sufficient opportunity, has erred in holding that Rs.11

ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

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

ITA 262/PAT/2025[2014-15]Status: DisposedITAT Patna13 Oct 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

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

u/s 144/147 and penalty order under section 271(1)(c) of the Act, dated 21.12.2017 and 30.05.2018, respectively. Since the issues in both the appeals are related to the same assessee, both the appeals were heard together and I.T.A. Nos.: 261 & 262/PAT/2025 Assessment Year: 2014-15 Anil Kumar. are being decided vide this common order for the sake of convenience

ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

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

ITA 261/PAT/2025[2014-15]Status: DisposedITAT Patna13 Oct 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

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

u/s 144/147 and penalty order under section 271(1)(c) of the Act, dated 21.12.2017 and 30.05.2018, respectively. Since the issues in both the appeals are related to the same assessee, both the appeals were heard together and I.T.A. Nos.: 261 & 262/PAT/2025 Assessment Year: 2014-15 Anil Kumar. are being decided vide this common order for the sake of convenience

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

unexplained income u/s 69A of the Act and I.T.A. No.: 101/PAT/2025 Assessment Year: 2012-13 Amrendra Pratap Singh. assessed the same under Section 115BBE of the Act, solely on the basis of some information shared by the Assistant Director of Income Tax (Inv.), Unit- 1, Varanasi, notwithstanding the fact that the said amount was from sale of ancestral agricultural land

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

unexplained investment in purchase of property credited from undisclosed sources u/s 68 read with section 115BBE of the Act and assessed the same under the Act. 10. For that the Id. assessing officer has grossly erred in holding the entire cash deposits as undisclosed income, notwithstanding the fact that it was apparent from the bank statement itself that purchases have

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

u/s 133(6) of the Act was issued calling for the bank statement and other details. On perusal of the bank statement, it was found that the assessee had deposited a sum of ₹1,17,84,500/- during the demonetisation period. 3 Sunita Devi AY: 2017-18 Further, on perusal of P & L A/c and balance sheet of the appellant