BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

80 results for “penalty u/s 271”+ Section 1Aclear

Sorted by relevance

Delhi190Mumbai169Raipur80Bangalore66Chennai65Jaipur62Rajkot34Ahmedabad31Nagpur28Indore21Kolkata17Pune17Hyderabad15Jabalpur6Surat6Cuttack5Dehradun5Chandigarh4Ranchi3Jodhpur3Panaji3Guwahati3Visakhapatnam2Amritsar2Cochin2Agra2Lucknow1Patna1

Key Topics

TDS58Disallowance19Section 271(1)(b)18Depreciation18Section 201(1)12Section 14711Section 270A11Section 1489Penalty9Section 263

SHRI VIJAY KUMAR PATEL,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RAIPUR-1, RAIPUR

ITA 212/RPR/2024[2017-18]Status: DisposedITAT Raipur08 Jan 2025AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 212/Rpr/2024 ("नधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Sakshi Gopal Aggarwal, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 115BSection 147Section 263Section 271(1)(c)Section 271ASection 68

penalty proceedings u/s 271 AAB(1A) with the observations that the amount of investment made by the assessee for purchase of motorcycle in cash i.e. Rs.1,25,000/- is added to his total income treated as unexplained investment u/s 69 and tax is charged as per provisions of section

Showing 1–20 of 80 · Page 1 of 4

7
Section 2016
Natural Justice4

SANTOSH JAIN, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

In the result, the appeal of the assessee in ITA No

ITA 144/RPR/2023[1993-94]Status: DisposedITAT Raipur12 Sept 2023AY 1993-94

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 271(1)(b)

1A) In a case where the relevant assessment or other order is the subject matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an 11 Santosh Jain Vs. ITO-1(1), Bhilai ITA Nos. 144, 146 & 148/RPR/2023 appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section

SANTOSH JAIN, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

In the result, the appeal of the assessee in ITA No

ITA 148/RPR/2023[1995-96]Status: DisposedITAT Raipur12 Sept 2023AY 1995-96

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 271(1)(b)

1A) In a case where the relevant assessment or other order is the subject matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an 11 Santosh Jain Vs. ITO-1(1), Bhilai ITA Nos. 144, 146 & 148/RPR/2023 appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section

SANTOSH JAIN, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

In the result, the appeal of the assessee in ITA No

ITA 146/RPR/2023[1994-95]Status: DisposedITAT Raipur12 Sept 2023AY 1994-95

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 271(1)(b)

1A) In a case where the relevant assessment or other order is the subject matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an 11 Santosh Jain Vs. ITO-1(1), Bhilai ITA Nos. 144, 146 & 148/RPR/2023 appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section

SOUTH EASTERN COALFIEDS LIMITED,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

ITA 314/RPR/2023[2017-18]Status: DisposedITAT Raipur30 Nov 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 314/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Ajit Korde, Advocate &For Respondent: Shri Debashis Lahiri, CIT-DR
Section 246ASection 270ASection 270A(9)

271, section 271A, section 271AAA, section 271AAB, section 271F, section 271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

ITA 43/RPR/2023[2018-19]Status: DisposedITAT Raipur03 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 43/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Ajit Korde, Advocate &For Respondent: Shri S.K Meena, CIT-DR
Section 270ASection 3

271, section 271A, section 271AAA, section 271AAB, section 271F, section 271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH(CG) vs. INCOME TAX OFFICER (TDS),RAIPUR, RAIPUR

ITA 271/RPR/2025[2016-17]Status: DisposedITAT Raipur10 Jul 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

For Appellant: Shri Vikram Chhabda, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 201Section 201(1)Section 250Section 254(2)

271, 272 & 273/RPR/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19) District Project Livelihood College v Income Tax Office (TDS), s Society, 34 DSDA, Collectored Aayakar Bhawan, Civil Lines, Campus, Gariaband- 493889, C.G. Raipur-492001, C.G. TAN: JBPD03893B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri Vikram Chhabda, CA राज" की ओर से

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH vs. INCOME TAX OFFICER (TDS),RAIPUR, RAIPUR

ITA 273/RPR/2025[2018-19]Status: DisposedITAT Raipur10 Jul 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

For Appellant: Shri Vikram Chhabda, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 201Section 201(1)Section 250Section 254(2)

271, 272 & 273/RPR/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19) District Project Livelihood College v Income Tax Office (TDS), s Society, 34 DSDA, Collectored Aayakar Bhawan, Civil Lines, Campus, Gariaband- 493889, C.G. Raipur-492001, C.G. TAN: JBPD03893B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri Vikram Chhabda, CA राज" की ओर से

DISTRICT PROJECT LIVELIHOOD COLLEGE SOCIETY,GARIYABANDH (C.G) vs. INCOME TAX OFFICER (TDS),RAIPUR, AYKAR BHAWAN

ITA 272/RPR/2025[2017-18]Status: DisposedITAT Raipur10 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 271, 272 & 273/Rpr/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19)

For Appellant: Shri Vikram Chhabda, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 201Section 201(1)Section 250Section 254(2)

271, 272 & 273/RPR/2025 (िनधा"रण वष" Assessment Years: 2016-17, 2017-18, 2018-19) District Project Livelihood College v Income Tax Office (TDS), s Society, 34 DSDA, Collectored Aayakar Bhawan, Civil Lines, Campus, Gariaband- 493889, C.G. Raipur-492001, C.G. TAN: JBPD03893B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से / Assessee by : Shri Vikram Chhabda, CA राज" की ओर से

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 206/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024

ITO (TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, HASDEO HALDIBADI

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 293/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 205/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024

ITO(TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, WEST JKD COLLIERY

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 292/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL-HASDEO AREA HALDIBADI COLLIERY (TAN- JBPS06999G), BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 285/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL CENTRAL STORES (TAN- JBPS03090D), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 288/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL (TAN- BPLS04697A), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 286/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COAL FIELDS LIMITED (TAN- BPLS04875D), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 287/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS03804D), ANUPPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 284/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 208/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COAL FIELDS LTD. (TAN- JBPS02667A), KUSMUNDA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 280/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

Penalty/ Tax levied levied Date Total Demand u/s 201 of the Act 201(1A) of the Act 1 JBPS07663F 28/03/2024 49,03,952 41,19,319 90,23,271 2 JBPS07664G 28/03/2024 49,03,952 41,19,319 90,23,271 3 JBPS07665A 28/03/2024 49,03,952 41,19,319 90,23,271 4 JBPS07666B 28/03/2024