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6 results for “penalty u/s 271”+ Section 133Aclear

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Key Topics

Section 133A4Survey u/s 133A4Section 2503Section 1323Section 153C3Addition to Income3Section 1472Section 1482Section 682Section 142(1)

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

ITA 117/RPR/2024[2014-15]Status: DisposedITAT Raipur14 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

133A of the Income tax Act, 1961 have been carried out on 15/03/2016 in the business premises of three Rice millers at Tilda and two broker, at Raipur by the JT. CTI Range-1 Raipur. During the survey proceedings statement on oath u/s 131(1) of the I.T. Act were recorded by the 8 Ashok Kumar Wadhwani Vs. Income

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

ITA 118/RPR/2024[2016-17]Status: Disposed
2
ITAT Raipur
14 Jul 2025
AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

133A of the Income tax Act, 1961 have been carried out on 15/03/2016 in the business premises of three Rice millers at Tilda and two broker, at Raipur by the JT. CTI Range-1 Raipur. During the survey proceedings statement on oath u/s 131(1) of the I.T. Act were recorded by the 8 Ashok Kumar Wadhwani Vs. Income

OMAX MINERALS PVT. LTD.,KOLKATA vs. DCIT, CENTRAL CIRCLE(2), RAIPUR, RAIPUR

The appeal is allowed for statistical purposes

ITA 420/RPR/2025[2015-16]Status: DisposedITAT Raipur16 Sept 2025AY 2015-16

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliassessment Year : 2015-16 Omax Minerals Pvt. Ltd. Office Block-51, Omax Minerals Private Limited, Krishna Vihar, Raigarh 496001, Chhattisgarh, India ……….Appellant Pan: Aabco5774H

For Appellant: Mr Subash Agrawal, [‘Ld. AR’]For Respondent: Dr. Priyanka Patel [‘Ld. DR’]
Section 132Section 133ASection 139Section 143(3)Section 153CSection 250Section 250(6)Section 271(1)(c)

133A 2. was carried out at the business premises of M/s Omax Minerals Pvt. Ltd along with search and seizure action u/s 132 was conducted at the business/residential premises of M/s R. K. Transport and Construction Ltd., R. R. Fero Alloy Pvt. Ltd., Vedant Infrastructure, Parijat Barter Pvt. Ltd, Satyanarayan Agrawal 65A, Transport Nagar, Korba (C.G.). Consequently, a notice u/s

VIJAY KUMAR CHHATTANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

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

ITA 120/RPR/2024[2016-17]Status: DisposedITAT Raipur14 Jul 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.120/Rpr/2024 "नधा"रण वष" /Assessment Year: 2016-17 Vijay Kumar Chhattani, S.S.D. Agro Tech Building, Village Tulsi, Neora, Tilda, Raipur, Chhattisgarh Pan: Afapc4410R .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 131Section 133A

Penalty proceedings u/s 271(1)(c) of the LT. Act are initiated separately. (Addition of Rs.49,03,125/-) Subject to the above discussions, the total income of the assessee is assessed as under: Total income as shown in the return Rs.4,31,760/- Add: 1. Addition as discussed in para-8 Rs.49,03,125/- Rs.49.03.125/- Total Income of the assessee

HANUMANT INGOTS PVT. LTD., RAIPUR,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Accordingly the same is also allowed for statistical purposes

ITA 346/RPR/2025[2013-14]Status: DisposedITAT Raipur25 Jun 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 346 & 347/Rpr/2025 (िनधा"रण वष"Assessment Year: 2013-14 & 2014-15)

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 132Section 133ASection 142(1)Section 147Section 148Section 250Section 68

133A of the Act, dated 19.01.2019. In the investigation made by ADIT (Inv.-4)-1, Kolkata in the case of M/s Surakshit Real Estate Ltd. (PAN: AANCS3044G), it is found that the assessee company received Rs. 1,21,66,524/- from the said company. The investigation wing has analyzed bank account of M/s Surakshit Real Estate Ltd. and found that

HANUMANT INGOTS PVT. LTD., RAIPUR,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, RAIPUR, RAIPUR

Accordingly the same is also allowed for statistical purposes

ITA 347/RPR/2025[2014-15]Status: DisposedITAT Raipur25 Jun 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 346 & 347/Rpr/2025 (िनधा"रण वष"Assessment Year: 2013-14 & 2014-15)

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 132Section 133ASection 142(1)Section 147Section 148Section 250Section 68

133A of the Act, dated 19.01.2019. In the investigation made by ADIT (Inv.-4)-1, Kolkata in the case of M/s Surakshit Real Estate Ltd. (PAN: AANCS3044G), it is found that the assessee company received Rs. 1,21,66,524/- from the said company. The investigation wing has analyzed bank account of M/s Surakshit Real Estate Ltd. and found that