BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

3 results for “penalty u/s 271”+ Section 273Bclear

Sorted by relevance

Mumbai189Delhi145Bangalore102Indore95Jaipur51Surat48Cochin45Chennai44Kolkata39Hyderabad35Ahmedabad32Lucknow22Karnataka21Visakhapatnam20Pune17Cuttack16Amritsar15Rajkot13Jabalpur12Chandigarh9Allahabad9Panaji5Guwahati4Agra3Jodhpur3Nagpur3Raipur3Varanasi2Kerala1

Key Topics

Section 142(1)6Section 271B5Section 271(1)(b)4Section 271D4Section 143(3)3Section 1473Penalty3Section 1422Section 1482

RISHIKESH PANDEY, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 382/RPR/2025[2016-17]Status: DisposedITAT Raipur26 Jun 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.382/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 Rishikesh Pandey 2Nd Floor, Ekatma Parisar, G.E. Road, Bjp Complex, Raipur (C.G.)-492 001 Pan: Ahgpp2793N ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri B. Subramanyam, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142Section 142(1)Section 143(3)Section 271(1)(b)

u/s. 271(1)(b) of the Act”. This shows a gross negligence on the part of the Ld. CIT(Appeals)/NFAC in appreciating the facts in the case and appropriate application of mind. That penalty 5 Rishikesh Pandey Vs. ITO, Ward-3(1), Raipur imposable for violation of Section 271 of the Act is not mandatory and if such failure

M/S RADHE SHYAM BENI SHYAM KESARY & COMPANY,BILASPUR vs. INCOME TAX OFFICDRF, WARDF 1(2), BILASPUR

In the result, the appeal of assessee is dismissed

ITA 33/RPR/2018[2009-10]Status: DisposedITAT Raipur17 Oct 2022AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.33/Rpr/2018 (ननधाारण वषा / Assessment Year :2009-2010) M/S Radhe Shyam Beni Shyam Vs Ito, Ward-1(2), Bilaspur Kesary & Company, Dayalband, Nariyal Kothi, Bilaspur (C.G.) Pan No. : Aahfr 1307 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Nitish Tiwari & Mrs. SummedhaFor Respondent: Shri G.N.Singh, Sr. DR
Section 269SSection 271Section 271D

271(1)(a) of the Act was a valid notice in the eye of law. 9. In present case the notice was served on assessee, in response Shri R N Kashyap, accountant of the assessee was appeared before the AO and submitted the response. Question on validity of notice was not raised before the revenue authorities, No material based

M/S VIJENDRA SINGH & ASSOCIATES,BILASPUR vs. INCOME TAX OFFICER, WARD 1(2), BILASPUR

In the result the appeal of the assessee is allowed

ITA 113/RPR/2018[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.113/Rpr/2018 (ननधाारण वषा / Assessment Year :2011-2012) M/S Vijendra Singh & Associates, Vs Ito, Ward-1(2), Bilaspur C/O-Bedford Earthmovers Inc. Rajeev Gandhi Chowk, Jarhabhata, Bilaspur (Cg) Pan No. :Aaaav 6865 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Choudhary N.C.Roy, Sr. DR
Section 139Section 143(3)Section 147Section 148Section 271BSection 274Section 44A

Section 273B of the Act which provides for "penalty not to be imposed in certain cases" where the assessee proves that there was a reasonable cause for the said failure and thus covers the situation of the assessee too. We, thus delete the penalty levied u/s 271