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3 results for “penalty u/s 271”+ Section 80Cclear

Sorted by relevance

Jaipur40Delhi37Mumbai15Visakhapatnam11Amritsar10Hyderabad5Indore4Ahmedabad4Kolkata4Lucknow4Raipur3Pune3Nagpur2Bangalore1Allahabad1Agra1Cochin1

Key Topics

Section 1446Section 271(1)(c)6TDS3Section 2502Section 1472Section 1512Section 80C2Section 140A2Section 27l2Deduction

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

ITA 14/RPR/2025[2012-13]Status: DisposedITAT Raipur07 Feb 2025AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

For Appellant: Shri G. S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 140ASection 144Section 147Section 151Section 250Section 271(1)(c)Section 27lSection 80C

section 250 of the Income Tax Act, 1961 (in short “the Act”), both dated 28.10.2024, for the AY 2012-13, which in turn arises from the order passed by Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur, (in short “Ld. AO”), u/s 144/147 of the Act, dated 02.11.2018 and penalty order u/s 271(1)(c) dated 29.05.2019. Kushal Prashad

2
Penalty2
Condonation of Delay2

KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR

ITA 15/RPR/2025[2012-13]Status: DisposedITAT Raipur07 Feb 2025AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)

For Appellant: Shri G. S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 140ASection 144Section 147Section 151Section 250Section 271(1)(c)Section 27lSection 80C

section 250 of the Income Tax Act, 1961 (in short “the Act”), both dated 28.10.2024, for the AY 2012-13, which in turn arises from the order passed by Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur, (in short “Ld. AO”), u/s 144/147 of the Act, dated 02.11.2018 and penalty order u/s 271(1)(c) dated 29.05.2019. Kushal Prashad

SHRI SHRI MAHESH KUMAR DUHLANI,KORBA(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , KORBA, KORBA(CG)

In the result, the appeal of the assessee is allowed

ITA 92/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 92/Bil/2017 "नधा"रण वष" / Assessment Year : 2011-12 Shri Mahesh Kumar Duhlani Main Road, P. O. Katoghora, Distt. Korba (C.G) Pan : Aejpd4102K .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Circle Mahanadi Complex, Niharika Road, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri G. S. Agrawal Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.06.2022

For Appellant: Shri G. S. AgrawalFor Respondent: Shri G. N. Singh
Section 143(1)Section 143(2)Section 143(3)Section 244Section 68

penalty proceedings u/s 271(1)(c) are being initiated separately. 3.3 From Annexure-A of the Auditors Report given in Form No. 3CD it is evident that the assessee has borrowed unsecured loans during the previous year from the following persons as detailed below:- Name Amount 1. Smt. Ekta Agarwal 5,00,000/- 2. Shri M. P. Modi