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17 results for “penalty u/s 271”+ Section 253(3)clear

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Key Topics

Section 271(1)(c)20Section 245D(4)16Penalty16Section 153A14Addition to Income13Section 143(3)12Section 13211Section 271A10Section 133(6)

VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 2144/PUN/2024[AY 2010-11]Status: DisposedITAT Pune21 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)
10
Section 245D8
Disallowance8
Undisclosed Income6
Section 245H
Section 271(1)(c)

3. The learned I-T Authorities erred in law and on facts in levying penalty w.r.t. each and every issue of additional income offered by the appellant before the Hon'ble Settlement Commission The learned AO took the "liberty" granted by the Hon'ble Settlement Commission as if a "direction" to levy penalty. 4. The learned I-T Authorities erred

DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 1307/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2025AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

3. The learned I-T Authorities erred in law and on facts in levying penalty w.r.t. each and every issue of additional income offered by the appellant before the Hon'ble Settlement Commission The learned AO took the "liberty" granted by the Hon'ble Settlement Commission as if a "direction" to levy penalty. 4. The learned I-T Authorities erred

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE, PUNE vs. GIRIRAJ ENTERPRISES, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 553/PUN/2025[2021-22]Status: DisposedITAT Pune24 Jul 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271ASection 80I

3) of the Act for AY 2021-22 that the AO has specifically mentioned that the penalty proceedings u/s. 271AAB(1A) of the Act are initiated on the undisclosed income shown on cash sales. The appellant has contended that the AO has not mentioned specific clause of section 271AAB under which the penalty proceedings are initiated. Although, the appellant

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CC.1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 427/PUN/2025[2021-22]Status: DisposedITAT Pune24 Jul 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271ASection 80I

3) of the Act for AY 2021-22 that the AO has specifically mentioned that the penalty proceedings u/s. 271AAB(1A) of the Act are initiated on the undisclosed income shown on cash sales. The appellant has contended that the AO has not mentioned specific clause of section 271AAB under which the penalty proceedings are initiated. Although, the appellant

INCOME-TAX OFFICER, WARD - 3,, ICHALKARANJI vs. SHRI. DANWADE KUTUBUDDIN SHAHABUDIN,, KOLHAPUR

In the result, the appeal of Revenue is dismissed

ITA 1688/PUN/2018[2005-06]Status: DisposedITAT Pune14 Aug 2023AY 2005-06

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Shri Pramod ShingteFor Respondent: Shri Mahesh Jasnani
Section 131(1)Section 132Section 153ASection 269SSection 271DSection 271ESection 275Section 275(1)(c)

3 ITA No. 1688/PUN/2018, A.Y. 2005-06 5. Heard both the parties and perused the material available on record. We note that the Addl. CIT proceeded to initiate penalty proceedings u/s. 271D and 271E of the Act basing on the statement of Shri Allabaksh M. Hussain Bagwan, an employee of the Patsanstha recorded u/s

MR VIKAS JAYRAM BHUKAN,PUNE vs. ITO WARD 12(3), PUNE

In the result, the appeal filed by the assesse is allowed

ITA 2483/PUN/2024[2012-13]Status: DisposedITAT Pune30 May 2025AY 2012-13

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2483/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Mr. Vikas Jayram Bhukan, Vs. Ito, Ward-12(3), Pune. Survey No.34, House No.80, Azad Chowk, Opposite Ramma, Lohegaon, Near Gram Panchayat, Pune- 411047. Pan : Alqpb0811K Appellant Respondent Assessee By : Shri Bhuvanesh Kankani Revenue By : Shri Kumar Manish Singha Date Of Hearing : 08.04.2025 Date Of Pronouncement : 30.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.09.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2012-13. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstance Prevailing In The Case & As Per Provisions & Scheme Of The Act It Be Held That The Notice For Levy Of Penalty Was Defective Since No Specific Charge Of Violation, Was Made Out In The Notice & Thus The Consequent Penalty So Levied Be Kindly Deleted.

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Kumar Manish Singha
Section 271(1)(c)Section 274

3 filed and accordingly the assessment was completed by determining total income at Rs.53,00,560/- as against the income returned by the assessee at Rs.9,41,160/-. The above assessed income includes unexplained income of Rs.43,51,400/-. The Assessing Officer also initiated penalty proceedings u/s 271(1)(c) of the IT Act for furnishing of inaccurate particulars

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SHREEHARI ASSOCIATES PVT LTD, AURANGABAD

The appeals of the REVENUE are ALLOWED

ITA 408/PUN/2024[2014-15]Status: DisposedITAT Pune26 Nov 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

253(2) of the Income-tax Act, 1961 [from now ‘the Act’] challenging separate orders of Commissioner of Income Tax(Appeals)-12, Pune [from now ‘Ld. CIT(A)’] all dt. 08/12/2023 passed u/s 250 of the Act which turndown separate orders of penalty [from now ‘PO’] passed u/s 271(1)(c) & 271AAB of the Act by the Dy. Commission

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD. vs. SHREEHARI ASSOCIATES PRIVATE LIMITED, AURANGABAD

The appeals of the REVENUE are ALLOWED

ITA 407/PUN/2024[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

253(2) of the Income-tax Act, 1961 [from now ‘the Act’] challenging separate orders of Commissioner of Income Tax(Appeals)-12, Pune [from now ‘Ld. CIT(A)’] all dt. 08/12/2023 passed u/s 250 of the Act which turndown separate orders of penalty [from now ‘PO’] passed u/s 271(1)(c) & 271AAB of the Act by the Dy. Commission

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANAGBAD., AURANGABAD. vs. SHREEHARI ASSOCIATES PVT LTD, AURANGABAD.

The appeals of the REVENUE are ALLOWED

ITA 410/PUN/2024[2019-20]Status: DisposedITAT Pune26 Nov 2024AY 2019-20

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

253(2) of the Income-tax Act, 1961 [from now ‘the Act’] challenging separate orders of Commissioner of Income Tax(Appeals)-12, Pune [from now ‘Ld. CIT(A)’] all dt. 08/12/2023 passed u/s 250 of the Act which turndown separate orders of penalty [from now ‘PO’] passed u/s 271(1)(c) & 271AAB of the Act by the Dy. Commission

AADHUNIK INFRASTRUCTURE DEVELOPMENT PRIVATE LIMITED,JALGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON

In the result, the appeal filed by the assessee is allowed

ITA 439/PUN/2023[2012-13]Status: DisposedITAT Pune18 Sept 2024AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 14ASection 271(1)(c)Section 68

Penalty proceedings are separately initiated u/s 271(1)(c) of the Act for furnishing inaccurate particulars of income.” 6. Aggrieved with such order of the Assessing Officer, the assessee filed appeal before the CIT(A) / NFAC challenging the validity of re-assessment proceedings as well as the addition on merits. However, the Ld. CIT(A) / NFAC was not satisfied with

PARANJAPE PENDSE ASSOCIATES,PUNE vs. DCIT, CIRCLE-3, PUNE, PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1145/PUN/2024[2014-15]Status: DisposedITAT Pune10 Sept 2024AY 2014-15

Bench: Shri R. K. Panda & Shri S.S. Godaraassessment Year : 2014-15

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai, Addl CIT, DR
Section 143(2)Section 144Section 271(1)(c)

section when the assessee has furnished all the particulars of income, which are not found to be inaccurate. It is up to the authorities to accept the claim of the assessee or not, but that cannot call for imposition of penalty. There are umpteen number of decisions in which it has been held that no concealment penalty can be imposed

VIJAY SHAMBHULING POPADE,LATUR vs. INCOME TAX OFFICER WARD 1 LATUR, LATUR

In the result, appeal of the Assessee is dismissed in limine

ITA 1198/PUN/2025[2014-15]Status: DisposedITAT Pune08 Sept 2025AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Shashank Ojha, Addl.CIT
Section 250Section 253(3)Section 253(5)Section 271(1)(c)

section 253(3) of the Act if it is specified that there was 3 ITA.No.1198/PUN./2025 (Vijay Shambhuling Popade) sufficient cause for not presenting the appeal within that time and such powers have been provided u/s. 253(5) of the Act where time for filing an appeal has expired. In the instant case, the assessee has failed to file

SONI SOMANI INFRASTRUCTURE,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, PUNE

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

ITA 2458/PUN/2025[2015-16]Status: DisposedITAT Pune28 Jan 2026AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2458/Pun/2025 िनधा"रण वष" / Assessment Year : 2015-16 Soni Somani Infrastructure, Vs. Acit, Circle-1, Solapur. 560/31, South Sadar Bazar, Vinayak Nagar, Solapur- 413003. Pan : Abvfs4209B Appellant Respondent Assessee By : Shri Shriniwas G. Bhutada Shri Vishnu D. Bhutada Revenue By : Smt. Sailee Dhole Date Of Hearing : 08.01.2026 Date Of Pronouncement : 28.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “Based On The Facts & In The Circumstances Of The Case, The Appellant Respectfully Craves Leave To Prefer An Appeal Under Section 253(1)(A) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The 'Act'), Against The Order Dated 27Th Aug 2025 (Hereinafter Referred To As The Impugned Order') Passed By The Commissioner Of Income Tax (Appeal)- Nfac

For Appellant: Shri Shriniwas G. BhutadaFor Respondent: Smt. Sailee Dhole
Section 143(3)Section 250Section 253(1)(a)Section 271(1)(c)

253(1)(a) of the Income-tax Act, 1961 (hereinafter referred to as the 'Act'), against the order dated 27th Aug 2025 (hereinafter referred to as the impugned order') passed by the Commissioner of Income Tax (Appeal)- NFAC 2 (hereinafter referred to as the CITA) on the following grounds, which are independent of and without prejudice to each other

BNY MELLON INTERNATIONAL OPERATIONS (INDIA) PVT. LTD.,,PUNE vs. ASSESSING OFFICER, NATIONAL E-ASSESSMENT CENTRE,, DELHI

The appeal of the assessee is PARTLY ALLOWED

ITA 699/PUN/2021[2017-18]Status: DisposedITAT Pune08 Aug 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 699/Pun/2021 धििाारण वर्ा / Assessment Year : 2017-18 Bny Mellon International Operations (India) Pvt. Ltd., Tower S3, Level 1, Cybercity, Magarpatta City, Hadapsar, Pune-411013 Pan: Aadcm 9640 E . . . . . . . अपीलाथी / Appellant बिाम / V/S National E-Assessment Centre, Delhi . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Nitesh Joshi Revenue By : Shri Rakesh Jha सुनवाई की तारीख / Date Of Conclusive Hearing : 03/08/2023 घोषणा की तारीख / Date Of Pronouncement : 08/08/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Directed Against The Order Of The National Faceless Assessment Centre, Delhi, [‘Ao’ Hereinafter] Dt. 29/10/2021 Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] For The Ay 2017-18. Itat-Pune Page 1 Of 16

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Rakesh Jha
Section 143Section 143(3)Section 144C(13)Section 253(1)Section 253(1)(d)Section 271Section 274Section 92C(2)Section 92C(3)

u/s 253(1) of the Act; “The Appellant appeals against the impugned Order dated 29.10.2021 passed by the Assessing Officer, National Faceless Assessment Centre (the AO) under section 143 read with section 144C(13) & 144B of the Income-tax Act, 1961 (the Act), in accordance with section 253(1)(d) of the said Act, on the following amongst other grounds

DY.COMMISSIONER OF INCOME TAX CIRCLE-1 NASSHIK, NASHIK vs. HARSH CONSTRUCTIONS PRIVATE LIMITED, NASHIK

In the result, the appeal filed by the Revenue is dismissed

ITA 302/PUN/2024[2014-15]Status: DisposedITAT Pune10 Jul 2024AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15 Dcit, Circle – 1, Harsh Constructions Pvt. Ltd. Nashik Sanskruti, Murkute Colony, Vs. New Pandit Colony, Sharanpur Road, Nashik – 422002 Pan: Aacch2277H (Appellant) (Respondent) Assessee By : Shri Dhiraj S. Dandgaval Department By : Shri Ramnath P Murkunde Date Of Hearing : 03-07-2024 Date Of Pronouncement : 10-07-2024 O R D E R Per R.K. Panda, Vp : This Appeal Filed By The Revenue Is Directed Against The Order Dated 20.12.2023 Of The Cit(A) / Nfac, Delhi Relating To Assessment Year 2014-15. 2. The Revenue In The Grounds Of Appeal Has Challenged The Order Of The Ld. Cit(A) In Restricting The Disallowance To Rs.2,24,191/- As Against Rs.1,25,51,607/- Proposed By The Assessing Officer In The Remand Report As Against Rs.4,38,96,880/- Added By Him In The Order Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

For Appellant: Shri Dhiraj S. DandgavalFor Respondent: Shri Ramnath P Murkunde
Section 133Section 133(5)Section 133(6)Section 143(2)Section 143(3)

3 Notice u/s 133(6) is not served by postal GANNON 4 Remark "Incomplete Address". Further, 1,12,955 INTERNATIONAL AR has produced bill for verification the difference of Rs.1,12,955/- appeared. 5 5 Notice u/s 133(6) served but reply is not 16876451 GGS DESIGNERS received FEBRICATORS PVT. LTD., 6 Notice u/s 133(6) served but reply

TAPASWINI MANGESH MAHSKE,THANE vs. INCOME TAX OFFICER, WARD 2, PANVEL, PANVEL

Appeals are PARTLY ALLOWED FOR STATISITCAL PURPOSES in aforestated terms

ITA 1302/PUN/2024[AY 2013-14]Status: DisposedITAT Pune01 Oct 2024

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: None for the Assessee [‘Ld. AR’]For Respondent: Mr Arvind Desai [‘Ld. DR’]
Section 144Section 148Section 151Section 250Section 253(1)Section 274

253(1) of the Income- tax Act, 1961 [now onwards ‘the Act’] challenging the separate orders of National Faceless Appeal Centre [now onwards ‘NFAC’] passed u/s 250 of the Act vide DIN & Order No. ITBA/NFAC/S/250/2023- 24/1062561265(1) & 1062601734(1) dt. 13/03/2024 & 14/03/2024 for the assessment year 2013-14 [now onwards ‘AY’] ITAT-Pune Page 1 of 6 Tapaswini Mangesh Mhaske

TAPASWINI MANGESH MAHSKE,THANE vs. INCOME TAX OFFICER, WARD 2, PANVEL, PANVEL

Appeals are PARTLY ALLOWED FOR STATISITCAL PURPOSES in aforestated terms

ITA 1301/PUN/2024[AY 2013-14]Status: DisposedITAT Pune01 Oct 2024

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamore

For Appellant: None for the Assessee [‘Ld. AR’]For Respondent: Mr Arvind Desai [‘Ld. DR’]
Section 144Section 148Section 151Section 250Section 253(1)Section 274

253(1) of the Income- tax Act, 1961 [now onwards ‘the Act’] challenging the separate orders of National Faceless Appeal Centre [now onwards ‘NFAC’] passed u/s 250 of the Act vide DIN & Order No. ITBA/NFAC/S/250/2023- 24/1062561265(1) & 1062601734(1) dt. 13/03/2024 & 14/03/2024 for the assessment year 2013-14 [now onwards ‘AY’] ITAT-Pune Page 1 of 6 Tapaswini Mangesh Mhaske