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3 results for “penalty u/s 271”+ Section 194A(3)(iii)clear

Sorted by relevance

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Key Topics

Section 271(1)(c)5Section 405TDS3Section 194A2Addition to Income2

MANOJ S. GUGALE,,AHMEDNAGAR vs. INCOME-TAX OFFICER,,

In the result, the appeal of assessee is dismissed

ITA 1327/PUN/2016[2011-12]Status: DisposedITAT Pune26 Nov 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1327/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Manoj S. Gugale 652, Shantisadan, Topkhana, अऩीऱाथी/Appellant Ahmednagar …. Pan: Adzpg9595N Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 3, Ahmednagar

For Appellant: Shri Suhas P. BoraFor Respondent: Shri Sanjeev Ghei
Section 271(1)(c)Section 271B

u/s 271(1)(c) had erred in not appreciating the following important facts: a) The appellant had offered additional income, which constitutes a voluntary and bonafide act. b) In compliance of the disclosure, the appellant had filed the revised statement incorporating the additional income during the course of assessment proceedings also claimed the TDS voluntarily, which was remained

ANJALI PUSHKAR HINGANE,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(3),, NASHIK

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

ITA 2837/PUN/2017[2012-13]Status: DisposedITAT Pune20 Nov 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am आयकरअपीलसं. / Ita No.2837/Pun/2017 "नधा"रणवष"/ Assessment Year : 2012-13 Anjali Pushkar Hingane, Prop. M/S Areen Petroleum Services, Saikheda Phata, At Post Chandori, Taluka- Niphad, Dist. Nashik. अपीलाथ"/Appellant Pan : Abiph8603F …. Vs. Ito, Ward- 1(3), …. ""यथ"/ Respondent Nashik.

For Appellant: Shri Sanket JoshiFor Respondent: Shri Rajesh Gawli
Section 194A

iii)(a) and thus, the disallowance was not justified. 2] The learned CIT(A) further erred in enhancing the above disallowance u/s 40(a)(ia) in respect of interest paid to M/s. The Sanjivani Gramin Biger Sheti Patsanstha by Rs.3,21,500/- and thus, making the total disallowance u/s 40(a)(ia) of Rs.9,01,608/- without appreciating that

RBL BANK LTD.,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

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

ITA 650/PUN/2016[2012-13]Status: DisposedITAT Pune14 Aug 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.650/Pun/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Nikhil PathakFor Respondent: Shri Pankaj Garg
Section 194Section 194ASection 194A(3)(iii)Section 40

iii)(a) of the Income Tax Act, 1961 be deleted.” 3. Assessee also raised an additional ground and the same reads as under : “1. The assessee submits that the second proviso to section 40(a)(ia) is retrospective in nature and hence, it is applicable to the case of the assessee and therefore, no disallowance is warranted u/s