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3 results for “penalty u/s 271”+ Section 234Bclear

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Key Topics

Section 271(1)(c)9Section 1473Penalty3Addition to Income3Section 270A2Section 36(1)(va)2Section 115J2Section 143(3)2Section 144

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

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

ITA 3/RPR/2023[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri S.K Meena, CIT-DR
Section 115JSection 143(3)Section 270ASection 271(1)(c)Section 36(1)(va)

271(1)(c) with respect to the said amount. CO Nos. 19 & 20/RPR/2023 38. Per contra, the Ld. Departmental Representative (for short ‘DR’) relied on the order of the A.O. 39. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record and considered the judicial pronouncements

2
Disallowance2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

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

ITA 2/RPR/2023[2016-17]Status: DisposedITAT Raipur14 Dec 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri S.K Meena, CIT-DR
Section 115JSection 143(3)Section 270ASection 271(1)(c)Section 36(1)(va)

271(1)(c) with respect to the said amount. CO Nos. 19 & 20/RPR/2023 38. Per contra, the Ld. Departmental Representative (for short ‘DR’) relied on the order of the A.O. 39. We have heard the ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record and considered the judicial pronouncements

AJAY KUMAR KANOJIA,DUBAI(UAE) vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR, RAIPUR

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

ITA 275/RPR/2023[2011-12]Status: DisposedITAT Raipur23 Nov 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 275/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Ajay Kumar Kanojia C/O. P.R Gupta & Co. A-233, Sector-19, Noida, Uttar Pradesh-201 301 Pan: Aalpk4183B .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Pankaj Rai Gupta, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 203ASection 234BSection 271(1)(c)

234B and 234C of the Act. 4. The Fourth ground of appeal is against the Ground No.4 filed before the CIT(Appeals), which has not been allowed by the CIT(Appeals). The directions need to be given to assessing officer for not levying any penalty under section 271(1)(c) of the Act as there is no concealment of facts