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5 results for “penalty u/s 271”+ Section 272A(1)(d)clear

Sorted by relevance

Surat80Indore49Chennai44Mumbai34Delhi33Jaipur18Cuttack17Bangalore14Kolkata8Rajkot7Visakhapatnam6Raipur5Jabalpur4Ahmedabad4Pune4Chandigarh3Nagpur2Amritsar2Allahabad2Lucknow1Hyderabad1Guwahati1Patna1Cochin1

Key Topics

Section 271(1)(b)33Section 142(1)15Section 270A11Penalty5Natural Justice4Section 272A(1)(d)3Section 2743Disallowance2

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 271B[section 272A, Section 272AA or Section 272BB], (iii) Section 272,Section 272B or Section 273 as they stood immediately before the 1st day of April 1989, in respect of any assessment for the assessment year commencing on the 1st day of April 1988 or any earlier assessment year. 10 M/s. South Eastern Coalfields Limited

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 271B[section 272A, Section 272AA or Section 272BB], (iii) Section 272,Section 272B or Section 273 as they stood immediately before the 1st day of April 1989, in respect of any assessment for the assessment year commencing on the 1st day of April 1988 or any earlier assessment year. Thus Section 246(1)(I) demarcates

EAST WEST FINVEST INDIA LTD.,INDORE vs. ACIT CENTRAL CIRCLE, BILASPUR, BILASPUR

In the result, appeal filed by the assessee company in ITA

ITA 6/RPR/2025[2012-13]Status: DisposedITAT Raipur29 Jan 2025AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 6, 8 & 9/Rpr/2025 "नधा"रण वष" / Assessment Years : 2012-13, 2018-19 & 2019-20 East West Finvest India Ltd. 852, Sudama Nagar, In Front Of Jain Mandir, Indore-452 009 Pan : Aadec1236G

For Appellant: NoneFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 142(1)Section 271(1)(b)Section 272A(1)(d)Section 274

Section 271(1)(b) is illegal and unjustified and, therefore, penalty imposed should be deleted & that under the facts and circumstances of the case the penalty u/s.271(1)(b) levied on the assessee is unreasonable, illogical and against the interest of natural justice.” No explanation has been furnished by the appellant at this stage on the findings and conclusion

EAST WEST FINVEST INDIA LTD.,INDORE vs. ACIT CENTRAL CIRCLE, BILASPUR, BILASPUR

In the result, appeal filed by the assessee company in ITA

ITA 8/RPR/2025[2018-19]Status: DisposedITAT Raipur29 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 6, 8 & 9/Rpr/2025 "नधा"रण वष" / Assessment Years : 2012-13, 2018-19 & 2019-20 East West Finvest India Ltd. 852, Sudama Nagar, In Front Of Jain Mandir, Indore-452 009 Pan : Aadec1236G

For Appellant: NoneFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 142(1)Section 271(1)(b)Section 272A(1)(d)Section 274

Section 271(1)(b) is illegal and unjustified and, therefore, penalty imposed should be deleted & that under the facts and circumstances of the case the penalty u/s.271(1)(b) levied on the assessee is unreasonable, illogical and against the interest of natural justice.” No explanation has been furnished by the appellant at this stage on the findings and conclusion

EAST WEST FINVEST INDIA LTD.,INDORE vs. ACIT CENTRAL CIRCLE, BILASPUR, BILASPUR

In the result, appeal filed by the assessee company in ITA

ITA 9/RPR/2025[2019-20]Status: DisposedITAT Raipur29 Jan 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 6, 8 & 9/Rpr/2025 "नधा"रण वष" / Assessment Years : 2012-13, 2018-19 & 2019-20 East West Finvest India Ltd. 852, Sudama Nagar, In Front Of Jain Mandir, Indore-452 009 Pan : Aadec1236G

For Appellant: NoneFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 142(1)Section 271(1)(b)Section 272A(1)(d)Section 274

Section 271(1)(b) is illegal and unjustified and, therefore, penalty imposed should be deleted & that under the facts and circumstances of the case the penalty u/s.271(1)(b) levied on the assessee is unreasonable, illogical and against the interest of natural justice.” No explanation has been furnished by the appellant at this stage on the findings and conclusion