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.

504 results for “penalty u/s 271”+ Section 143(2)clear

Sorted by relevance

Mumbai3,599Delhi3,569Ahmedabad835Kolkata694Jaipur611Bangalore534Pune504Indore468Chennai354Surat344Hyderabad320Chandigarh193Rajkot176Raipur172Karnataka131Amritsar130Visakhapatnam120Cochin96Lucknow91Nagpur80Allahabad65Dehradun57Agra51Guwahati49Cuttack44Calcutta37Patna36Jabalpur32Ranchi31Jodhpur30Varanasi14Panaji14SC8Kerala3Rajasthan3Telangana3Gauhati1

Key Topics

Section 271(1)(c)207Addition to Income76Section 143(3)74Penalty73Section 14861Section 27458Section 14740Section 143(2)29Disallowance26Section 269S

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 100/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

2] The assessee submits that in the course of search on Shri Shailesh Joshi and Smt. Vasundhara Joshi, incriminating documents belonging to the assessee firm were found and therefore, the learned A.O. ought to have issued notice u/s. 153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued

JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

Showing 1–20 of 504 · Page 1 of 26

...
25
Section 271D25
Deduction22
ITA 102/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

2] The assessee submits that in the course of search on Shri Shailesh Joshi and Smt. Vasundhara Joshi, incriminating documents belonging to the assessee firm were found and therefore, the learned A.O. ought to have issued notice u/s. 153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued

JOSHI WADEWALE HADAPSAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 105/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

2] The assessee submits that in the course of search on Shri Shailesh Joshi and Smt. Vasundhara Joshi, incriminating documents belonging to the assessee firm were found and therefore, the learned A.O. ought to have issued notice u/s. 153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 96/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

2] The assessee submits that in the course of search on Shri Shailesh Joshi and Smt. Vasundhara Joshi, incriminating documents belonging to the assessee firm were found and therefore, the learned A.O. ought to have issued notice u/s. 153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 99/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

2] The assessee submits that in the course of search on Shri Shailesh Joshi and Smt. Vasundhara Joshi, incriminating documents belonging to the assessee firm were found and therefore, the learned A.O. ought to have issued notice u/s. 153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 95/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

2] The assessee submits that in the course of search on Shri Shailesh Joshi and Smt. Vasundhara Joshi, incriminating documents belonging to the assessee firm were found and therefore, the learned A.O. ought to have issued notice u/s. 153C for assessing the undisclosed income in the hands of the assessee firm as against notice u/s. 148 issued

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

2 ITA No.759/PUN/2024, AY 2010-11 declaring total income of Rs.7,12,450/-. Subsequently, he revised his return by filing revised return of income on 30.09.2011 declaring total income of Rs.41,67,100/-. His return was processed u/s 143(1) of the Act. Thereafter, the case of the assessee was reopened u/s 147 by issue of notice u/s

CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED ( SUCCESSOR OF ARICENT TECHNOLOGIES HOLDINGS LIMITED),PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1260/PUN/2025[2020-21]Status: DisposedITAT Pune24 Nov 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Vyomesh PathakFor Respondent: Shri Vidya Ratna Kishore
Section 143(3)Section 154Section 155(18)Section 270ASection 270A(2)Section 270A(6)(a)Section 270A(7)Section 270A(8)Section 270A(9)

143 or section 147, as the case may be, has been paid within the period specified in such notice of demand; and (b) no appeal against the order referred to in clause (a) has been filed. 8 ITA No.1260/PUN/2025, AY 2020-21 (2) An application referred to in sub-section (1) shall be made within one month from

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

In the result, the assessee's appeal is allowed

ITA 2872/PUN/2025[2012-13]Status: DisposedITAT Pune10 Apr 2026AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

2. On facts and circumstances prevailing in the case and as per provisions of law and scheme of the Act, it be held that the penalty levied u/s 271(1)(c) of the Act by the Ld. AO and further upheld by the First Appellate Authority is bad in law and liable to be quashed, since the penalty proceedings were

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

In the result, the assessee's appeal is allowed

ITA 2874/PUN/2025[2009-10]Status: DisposedITAT Pune10 Apr 2026AY 2009-10

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

2. On facts and circumstances prevailing in the case and as per provisions of law and scheme of the Act, it be held that the penalty levied u/s 271(1)(c) of the Act by the Ld. AO and further upheld by the First Appellate Authority is bad in law and liable to be quashed, since the penalty proceedings were

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1, PUNE

In the result, the assessee's appeal is allowed

ITA 2873/PUN/2025[2013-14]Status: DisposedITAT Pune10 Apr 2026AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

2. On facts and circumstances prevailing in the case and as per provisions of law and scheme of the Act, it be held that the penalty levied u/s 271(1)(c) of the Act by the Ld. AO and further upheld by the First Appellate Authority is bad in law and liable to be quashed, since the penalty proceedings were

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

In the result, the assessee's appeal is allowed

ITA 2871/PUN/2025[2010-11]Status: DisposedITAT Pune10 Apr 2026AY 2010-11

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

2. On facts and circumstances prevailing in the case and as per provisions of law and scheme of the Act, it be held that the penalty levied u/s 271(1)(c) of the Act by the Ld. AO and further upheld by the First Appellate Authority is bad in law and liable to be quashed, since the penalty proceedings were

SHRIRAM VITHAL CHIDRAWAR,,NANDED vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed in the terms aforesaid

ITA 904/PUN/2016[2007-08]Status: DisposedITAT Pune17 Sept 2018AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Hari KrishanFor Respondent: Shri Mukesh Jha
Section 143(3)Section 263Section 271Section 271(1)(c)

2. The Learned Commissioner of Income Tax (Appeals), Aurangabad has failed to appreciate the fact that the appellant has neither concealed income nor furnished inaccurate particulars of income, thus the action of the Hon.CI A) is blatant misuse of power. Therefore, Learned CIT(A) may be directed to delete the Penalty of Rs.8,41,500/-. 3. Such other orders

AMOL VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1837/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

penalty u/s. 271(1)(c) of the Act. 8. Learned counsel for the assessee submitted that assessee has rectified the mistake immediately on the issuance of notice u/s. 143(2) of the Act. He also submitted that assessee could have easily revised the return because the due date of filing revised return was 31/03/2017 and the notice u/s. 143(2

ROHINI MARUTI DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1839/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

penalty u/s. 271(1)(c) of the Act. 8. Learned counsel for the assessee submitted that assessee has rectified the mistake immediately on the issuance of notice u/s. 143(2) of the Act. He also submitted that assessee could have easily revised the return because the due date of filing revised return was 31/03/2017 and the notice u/s. 143(2

TULSABAI VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1838/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

penalty u/s. 271(1)(c) of the Act. 8. Learned counsel for the assessee submitted that assessee has rectified the mistake immediately on the issuance of notice u/s. 143(2) of the Act. He also submitted that assessee could have easily revised the return because the due date of filing revised return was 31/03/2017 and the notice u/s. 143(2

SMT. SHAKUNTALA R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 729/PUN/2015[2006-07]Status: DisposedITAT Pune09 Feb 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

section 271(1)(c) of the Income-tax Act, 1961 and is against the scheme of law and should be deleted. Just and Proper relief granted to me in this respect. 2. On facts and circumstances prevailing in the case and as per provisions of law, it be held that, the penalty levied depending upon the assessment framed u/s

SMT. VAISHALI TUSHAR JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 733/PUN/2015[2005-06]Status: DisposedITAT Pune09 Feb 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

section 271(1)(c) of the Income-tax Act, 1961 and is against the scheme of law and should be deleted. Just and Proper relief granted to me in this respect. 2. On facts and circumstances prevailing in the case and as per provisions of law, it be held that, the penalty levied depending upon the assessment framed u/s

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 727/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

section 271(1)(c) of the Income-tax Act, 1961 and is against the scheme of law and should be deleted. Just and Proper relief granted to me in this respect. 2. On facts and circumstances prevailing in the case and as per provisions of law, it be held that, the penalty levied depending upon the assessment framed u/s

TUSHAR R. JAGTAP,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 728/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &
Section 147Section 271(1)(c)

section 271(1)(c) of the Income-tax Act, 1961 and is against the scheme of law and should be deleted. Just and Proper relief granted to me in this respect. 2. On facts and circumstances prevailing in the case and as per provisions of law, it be held that, the penalty levied depending upon the assessment framed u/s