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4 results for “penalty u/s 271”+ Section 271Fclear

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Mumbai63Jaipur58Delhi45Ahmedabad37Rajkot35Bangalore27Indore25Surat24Amritsar18Pune14Chandigarh12Nagpur12Visakhapatnam11Lucknow11Hyderabad8Chennai6Jabalpur4Cuttack4Raipur4Guwahati3Patna3Kolkata2Allahabad2Agra1

Key Topics

Section 270A11Penalty4Section 69A3Section 1473Addition to Income3Section 271(1)(b)2Section 692Disallowance2Natural Justice2

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

Cash Deposit2

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

PAGADALA VELUGONDA REDDY, DURG,DURG vs. ACIT-1(1), BHILAI, BHILAI

In the result, the appeal is dismissed

ITA 726/RPR/2025[2013-14]Status: HeardITAT Raipur05 Dec 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.726/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Pagadala Velugonda Reddy Lig 284, Hudco, Bhilai-490 009 (C.G.) Pan: Abmpv7318K

For Appellant: Shri Yash Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 271(1)(b)Section 271FSection 69

271F & 271(1) (b) of the Act and not regarding the quantum addition. The Ld. Counsel had on similar facts relied on the decision of this Bench in the Srinivas Rachiraju Vs. ITO, Ward-2(2), Bhilai, ITA case of No.361/RPR/2025, dated 30.06.2025 wherein it was held and observed as follows: “6. At the outset, it is submitted

VINOD KUMAR SONI, AMBIKAPUR,AMBIKAPUR vs. ADDL/JCIT(A)-1, CHANDIGARH, CHANDIGARH

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

ITA 18/RPR/2025[2013-2014]Status: DisposedITAT Raipur21 May 2025AY 2013-2014

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.18/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Vinod Kumar Soni Moulviya Bandh, Namanakala, Chhattisgarh-497 001 Pan: Bukps0274H .......अपीलाथ" / Appellant बनाम / V/S. The Addl./Jt. Commissioner Of Income Tax(A)-1, Chandigarh. ……""यथ" / Respondent

For Appellant: Shri Abhay Kumar Tiwari &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 148Section 271(1)(b)Section 44ASection 69A

Section 69A (Unexplained Income/Money). Ld. AO has made addition without considering the entire facts of the case. Hence, addition made is bad in Law, against natural justice and uncalled for and may kindly be deleted. 2. That on the facts and on the circumstances of the case, Ld. Assessing Officer determined the penalty proceedings U/s 271(1)(b), 271