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3 results for “penalty u/s 271”+ Section 92Aclear

Sorted by relevance

Mumbai17Delhi11Hyderabad6Kolkata5Bangalore3Pune3Chennai2Jaipur2Karnataka1Chandigarh1

Key Topics

Section 92B12Section 143(2)3Section 92C3Transfer Pricing3Addition to Income3Section 92A(2)(a)2Section 40A(2)(a)2Comparables/TP2TP Method

MAN DIESEL & TURBOO INDIA PVT.LTD,,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, AURANGBAD

ITA 3042/PUN/2017[2013-14]Status: DisposedITAT Pune14 Feb 2020AY 2013-14

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

For Appellant: Shri Nikhil PathakFor Respondent: Shri T. Vijaya Bhaskar Reddy
Section 143(2)Section 143(3)Section 144CSection 92ASection 92C

92A of the Act valued at Rs.72.24 crores. The Assessing Officer (AO) accordingly, made reference to Transfer Pricing Officer (TPO) for determining Arm‟s Length Price (ALP) of purchase and sale services availed by the company. The TPO vide order dated 21.10.2016 passed u/s 92CA(3) of the Act held the adjustment of Rs.2,64,18,333/- was required

2

INCOME TAX OFFICER WARD 1 JALNA, JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED, JALNA

In the result, both the appeals filed by the Revenue are dismissed

ITA 2285/PUN/2024[2013]Status: DisposedITAT Pune26 Sept 2025

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

For Appellant: Shri J P BairagraFor Respondent: Shri Basavaraj Hiremeth, Addl CIT
Section 143(2)Section 40A(2)(a)Section 92A(2)(a)Section 92BSection 92C

92A(2)(a) & (b) of the Act, the Assessing Officer referred the matter to the Transfer Pricing Officer (TPO) to determine the Arm’s Length Price (ALP) of the transactions entered with AEs. From the various details furnished by the assessee the TPO noted that the assessee has entered into following specified domestic transactions during the year: Sr. No. Name

INCOME TAX OFFICER , JALNA vs. VIKRAM TEA PROCESSOR PRIVATE LIMITED , JALNA

In the result, both the appeals filed by the Revenue are dismissed

ITA 685/PUN/2025[2013]Status: DisposedITAT Pune26 Sept 2025

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2013-14

For Appellant: Shri J P BairagraFor Respondent: Shri Basavaraj Hiremeth, Addl CIT
Section 143(2)Section 40A(2)(a)Section 92A(2)(a)Section 92BSection 92C

92A(2)(a) & (b) of the Act, the Assessing Officer referred the matter to the Transfer Pricing Officer (TPO) to determine the Arm’s Length Price (ALP) of the transactions entered with AEs. From the various details furnished by the assessee the TPO noted that the assessee has entered into following specified domestic transactions during the year: Sr. No. Name