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

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Key Topics

Section 271B18Section 271A16Section 14713Section 270A11Section 44A9Penalty9Natural Justice7Limitation/Time-bar6Section 2714Section 144

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

3
Section 1483
Disallowance2

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

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

In the result, appeal of the assessee in ITA No

ITA 143/RPR/2023[1993-94]Status: DisposedITAT Raipur24 Aug 2023AY 1993-94

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 143, 145 & 147/Rpr/2023 "नधा"रण वष" / Assessment Year : 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 147Section 148Section 271BSection 44A

271 B of the Act. The relevant assessment order was admittedly a subject matter of appeal before the Appellate Tribunal. The appeal was dismissed by the ITAT, Raipur vide order dated 17.12.2014, which was received in the office 6 Santosh Jain Vs. ITO-1(1), Bhilai ITA No. 143, 145 & 147/RPR/2023 of C1T-1, Raipur on 20.01.2015. These facts

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

In the result, appeal of the assessee in ITA No

ITA 145/RPR/2023[1994-95]Status: DisposedITAT Raipur24 Aug 2023AY 1994-95

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 143, 145 & 147/Rpr/2023 "नधा"रण वष" / Assessment Year : 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 147Section 148Section 271BSection 44A

271 B of the Act. The relevant assessment order was admittedly a subject matter of appeal before the Appellate Tribunal. The appeal was dismissed by the ITAT, Raipur vide order dated 17.12.2014, which was received in the office 6 Santosh Jain Vs. ITO-1(1), Bhilai ITA No. 143, 145 & 147/RPR/2023 of C1T-1, Raipur on 20.01.2015. These facts

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

In the result, appeal of the assessee in ITA No

ITA 147/RPR/2023[1995-96]Status: DisposedITAT Raipur24 Aug 2023AY 1995-96

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 143, 145 & 147/Rpr/2023 "नधा"रण वष" / Assessment Year : 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 147Section 148Section 271BSection 44A

271 B of the Act. The relevant assessment order was admittedly a subject matter of appeal before the Appellate Tribunal. The appeal was dismissed by the ITAT, Raipur vide order dated 17.12.2014, which was received in the office 6 Santosh Jain Vs. ITO-1(1), Bhilai ITA No. 143, 145 & 147/RPR/2023 of C1T-1, Raipur on 20.01.2015. These facts

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

In the result, all the three appeals, i

ITA 216/RPR/2022[1993-94]Status: DisposedITAT Raipur20 Jul 2023AY 1993-94

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.216, 217 & 218/Rpr/2022 (िनधा"रण वष" / Assessment Years: 1993-94, 1994-95 & 1995-96) Sh. Santosh Jain, Vs Income Tax Officer-1(1), Opp. P.N. Tiwari, Gandhi Chowk, Bhilai Durg Pan No. : Afypj6194D (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Sh. R. B. Doshi, CAFor Respondent: Sh. Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 271Section 271ASection 44A

u/s 271 A, without appreciating the facts of the case properly. The penalty- levied by AO and confirmed by CIT(A) is arbitrary and not justified. 2. Without prejudice to ground no. 1, the penalty confirmed by Ld. CIT(A) is illegal inasmuch as the penalty order- passed by the AO was barred by limitation. The penalty order is liable

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

In the result, all the three appeals, i

ITA 217/RPR/2022[1994-95]Status: DisposedITAT Raipur20 Jul 2023AY 1994-95

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.216, 217 & 218/Rpr/2022 (िनधा"रण वष" / Assessment Years: 1993-94, 1994-95 & 1995-96) Sh. Santosh Jain, Vs Income Tax Officer-1(1), Opp. P.N. Tiwari, Gandhi Chowk, Bhilai Durg Pan No. : Afypj6194D (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Sh. R. B. Doshi, CAFor Respondent: Sh. Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 271Section 271ASection 44A

u/s 271 A, without appreciating the facts of the case properly. The penalty- levied by AO and confirmed by CIT(A) is arbitrary and not justified. 2. Without prejudice to ground no. 1, the penalty confirmed by Ld. CIT(A) is illegal inasmuch as the penalty order- passed by the AO was barred by limitation. The penalty order is liable

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

In the result, all the three appeals, i

ITA 218/RPR/2022[1995-96]Status: DisposedITAT Raipur20 Jul 2023AY 1995-96

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.216, 217 & 218/Rpr/2022 (िनधा"रण वष" / Assessment Years: 1993-94, 1994-95 & 1995-96) Sh. Santosh Jain, Vs Income Tax Officer-1(1), Opp. P.N. Tiwari, Gandhi Chowk, Bhilai Durg Pan No. : Afypj6194D (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Sh. R. B. Doshi, CAFor Respondent: Sh. Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 271Section 271ASection 44A

u/s 271 A, without appreciating the facts of the case properly. The penalty- levied by AO and confirmed by CIT(A) is arbitrary and not justified. 2. Without prejudice to ground no. 1, the penalty confirmed by Ld. CIT(A) is illegal inasmuch as the penalty order- passed by the AO was barred by limitation. The penalty order is liable

SMT. LAXMI DEVI CHANDWANI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

In the result, we are inclined to set aside the order of the Ld

ITA 99/RPR/2023[2014-15]Status: DisposedITAT Raipur15 Sept 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.99/Rpr/2023 िनधा"रण वष" /Assessment Year: 2014-15 Smt. Laxmi Devi Chandwani V Income Tax Officer Agrasen Chowk S Ward-1(1), Bilaspur Bilaspur, Chhattisgarh-495 001. Chhattisgarh-495 001 Pan: Agmpc 8368H (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri S.R. Rao, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 21/08/2023 घोषणा क" तार"ख/Date Of Pronouncement : 15/09/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Is Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 20.02.2023 U/S 250 Of The Income Tax Act, 1961 For Ay 2014-15, Arises From The Order Of Ld. Assessing Officer U/S 271B Of Income Tax Act, 1961 Dated 24.09.2022. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. That The Order Of The Ld. Commissioner Of Income Tax (Appeals) Is Arbitrary, Bad In Law & Facts. 2. That The Ld. Cit(Appeals) Has Erred In Law & Facts In Confirming The Levy Of Penalty U/S 271B Imposed By Learned Assessing Officer.”

For Appellant: Shri S.R. Rao, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 147Section 250Section 271Section 271ASection 271BSection 44A

271A can be taken. It was the submission of the Ld. AR that since it is the fact that there were books of account maintained by the assessee which was observed by Ld. Assessing Officer also, therefore, in 4 terms of judgment of Hon’ble Allahabad High referred (supra) penalty imposed u/s 271 was bad in law and is liable