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11 results for “penalty u/s 271”+ Section 276Cclear

Sorted by relevance

Mumbai19Delhi13Pune11Jaipur10Kolkata7Patna6Indore2SC2Ahmedabad2Ranchi2Hyderabad2Jodhpur1Bangalore1Chennai1Agra1Lucknow1Rajkot1

Key Topics

Section 271(1)(c)35Section 143(3)13Penalty11Addition to Income10Disallowance8Section 270A7Section 2747Section 40A(2)(a)7Natural Justice

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)

276C or under Section 276CC of the Income Tax Act on fulfillment of the conditions of sub-section (1) of Section 270AA after the expiry of the period of filing the appeal if the proceeding has not been initiated against the assessee under the circumstances referred to in sub- section (9) of Section 270A. 23. Sub-section (4) of Section

7
Carry Forward of Losses7
Section 44A6
Deduction4

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

ITA 2175/PUN/2025[2013-14]Status: DisposedITAT Pune22 Dec 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,SHIROL vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

ITA 2169/PUN/2025[2007-08]Status: DisposedITAT Pune22 Dec 2025AY 2007-08

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

ITA 2170/PUN/2025[2008-09]Status: DisposedITAT Pune22 Dec 2025AY 2008-09

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

ITA 2172/PUN/2025[2010-11]Status: DisposedITAT Pune22 Dec 2025AY 2010-11

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA

ITA 2173/PUN/2025[2012-13]Status: DisposedITAT Pune22 Dec 2025AY 2012-13

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s 271(1)(c) of the IT Act is not imposable if the issue was debatable. Ld. AR also relied on the judgement of Hon’ble Gujarat High Court passed in the case of CIT vs. Madhusudhan Industries Ltd., [2014] 47 taxmann.com 241 (Gujarat) wherein it was held that issue of deduction was debatable one on which two opinions were

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

u/s. 271(1)(c) of the Act. Here, we would like to take a note of the judgment of Hon'ble Supreme Court in the case of Reliance Petroproducts (P.) Ltd. (supra) wherein Hon'ble Court has held that “A mere making of the claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars

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

u/s. 271(1)(c) of the Act. Here, we would like to take a note of the judgment of Hon'ble Supreme Court in the case of Reliance Petroproducts (P.) Ltd. (supra) wherein Hon'ble Court has held that “A mere making of the claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars

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

u/s. 271(1)(c) of the Act. Here, we would like to take a note of the judgment of Hon'ble Supreme Court in the case of Reliance Petroproducts (P.) Ltd. (supra) wherein Hon'ble Court has held that “A mere making of the claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA\nNo

ITA 2171/PUN/2025[2009-10]Status: DisposedITAT Pune22 Dec 2025AY 2009-10
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s\n271(1)(c) of the IT Act is not imposable if the issue was debatable.\nLd. AR also relied on the judgement of Hon'ble Gujarat High Court\npassed in the case of CIT vs. Madhusudhan Industries Ltd., [2014]\n47 taxmann.com 241 (Gujarat) wherein it was held that issue of\ndeduction was debatable one on which two opinions were

SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR

In the result the appeal filed by the assessee in ITA\nNo

ITA 2174/PUN/2025[2014-15]Status: DisposedITAT Pune22 Dec 2025AY 2014-15
For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)

u/s\n271(1)(c) of the IT Act is not imposable if the issue was debatable.\nLd. AR also relied on the judgement of Hon'ble Gujarat High Court\npassed in the case of CIT vs. Madhusudhan Industries Ltd., [2014]\n47 taxmann.com 241 (Gujarat) wherein it was held that issue of\ndeduction was debatable one on which two opinions were