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47 results for “penalty u/s 271”+ Section 56clear

Sorted by relevance

Mumbai497Delhi470Jaipur156Ahmedabad120Bangalore119Hyderabad111Chennai68Kolkata64Chandigarh60Pune58Raipur53Indore48Rajkot47Amritsar40Surat39Nagpur29Allahabad26Lucknow22Visakhapatnam21Patna12Agra10Guwahati10Cuttack8Varanasi7Ranchi7Cochin5Dehradun4Jodhpur3Panaji3Jabalpur3

Key Topics

Section 271(1)(b)29Penalty21Addition to Income19Section 271(1)(c)14Section 6811Section 80P(2)(b)9Section 2508Section 143(3)7Section 80P

THE DCIT, (INTL. TAXN.), RAJKOT vs. M/S. KOREA SOUTH EAST POWER CO. LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 132/RJT/2019[2011-12]Status: DisposedITAT Rajkot15 Dec 2023AY 2011-12

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar(Conducted Through Virtual Court) Assessment Year: 2011-12 The Dcit (Intl. Taxn.) M/S.Korea South East Power Amruta Estate Co.Ltd. Room No.312 Mg Road बनाम/ C/O. P.V. Page & Co., Girnar Cinema 201, Sardar Griha, 198 L.T. Marg Vs. Rajkot Mumbai – 400 002 (Appellant) (Respondent) Pan: Pan : Ahvps 3555Q Assessee By None Revenue By Shri Ashish Kumar Pandey, Sr.Dr Date Of Hearing 25/09/2023 Date Of Pronouncement 15/12/2023

Section 115ASection 271(1)(c)Section 44B

section 27 1(1)(c) of the Act. I am also of the clear view that the charge of furnishing inaccurate particulars of income is clearly not satisfied. In view of the above, penalty levied by the AO is deleted. This ground of Appeal is Allowed.” Finally, the Ld.CIT(A) held that when there was no change

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

Showing 1–20 of 47 · Page 1 of 3

7
Section 1326
Cash Deposit4
Limitation/Time-bar2

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 133/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 271(1)(b)

section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment I.T.A No. 130 to 134/Rjt/2021 A.Y. 2016-17 Page No 2 Shreenathji Developers vs. ITO Year (A.Y) 2016-17. As common issue of Penalty u/s. 271(1)(b) is involved in all the five cases and facts are identical

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 132/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 271(1)(b)

section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment I.T.A No. 130 to 134/Rjt/2021 A.Y. 2016-17 Page No 2 Shreenathji Developers vs. ITO Year (A.Y) 2016-17. As common issue of Penalty u/s. 271(1)(b) is involved in all the five cases and facts are identical

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 131/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 271(1)(b)

section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment I.T.A No. 130 to 134/Rjt/2021 A.Y. 2016-17 Page No 2 Shreenathji Developers vs. ITO Year (A.Y) 2016-17. As common issue of Penalty u/s. 271(1)(b) is involved in all the five cases and facts are identical

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 130/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 271(1)(b)

section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment I.T.A No. 130 to 134/Rjt/2021 A.Y. 2016-17 Page No 2 Shreenathji Developers vs. ITO Year (A.Y) 2016-17. As common issue of Penalty u/s. 271(1)(b) is involved in all the five cases and facts are identical

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 134/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 271(1)(b)

section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment I.T.A No. 130 to 134/Rjt/2021 A.Y. 2016-17 Page No 2 Shreenathji Developers vs. ITO Year (A.Y) 2016-17. As common issue of Penalty u/s. 271(1)(b) is involved in all the five cases and facts are identical

ATMAN RAJNIKANT BHESDADIYA L/R. LATE SHRI RAJNIKANT LAVJIBHAI BHEDADIYA,RAJKOT vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, appeal of the assessee in ITA No

ITA 112/RJT/2023[2017-18]Status: DisposedITAT Rajkot20 Dec 2023AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 271ASection 274Section 68

56[section 270A or] clause (c) of sub- section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) 56a[or sub-section (1A)]. (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this

YESHA DHIRAJLAL THAKRAR,RAJKOT vs. THE DCIT, NFAC DELHI, DELHI

In the result, appeal of the assessee in ITA no

ITA 75/RJT/2023[2013-14]Status: HeardITAT Rajkot18 Aug 2023AY 2013-14

Bench: Ld. Cit(A) From Penalty Order Dated 29.01.2022 (Din: Itba/Pnl/F/271(1)(B)/2021-22/1039193062(1)) Passed By Ld. Assessing Officer,Nfac, Delhi(Hereinafter Called “The Ao”) U/S 271(1)(B) Of The 1961 Act Levying Penalty Of Rs. 30,000/- Against The Assesse For Non Compliance Of Three Notices Dated 27.07.2021, 06.08.2021 & 16.08.2021 Issued During Reassessment Proceedings , All Three Aforesaid Notices U/S 142(1) Of The 1961 Act. The Proceedings Were Conducted Before Division Bench Through E-Court Through Virtual Hearing Mode.

For Appellant: Shri R D Lalchandani,AdvocateFor Respondent: Shri. A.K.Pandey, Sr. DR
Section 142(1)Section 144Section 144BSection 147Section 148Section 250Section 271(1)(b)Section 271BSection 56(2)(vii)

Section 144B of the 1961 Act, making an addition of Rs. 1,90,50,000/- against the assessee u/s 56(2)(vii) of the 1961 Act as an unexplained investment. The AO also initiated penalty proceedings against the assessee u/s 271

SHRI BHAKTINAGAR CO-OPERATIVE HOUSING SOCIETY LTD.,RAJKOT vs. THE ITO 3 (1) (1), RAJKOT

In the result the appeal filed by the assessee (ITA No

ITA 200/RJT/2024[2014-15]Status: DisposedITAT Rajkot08 May 2025AY 2014-15

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.200/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2014-15) (Hybrid Hearing) Shri Bhakti Nagar Co Operative Housing Vs. Income Tax Officer, Ward 3(1)(1) Society Ltd. (Bhaktinagar Circle, Meghani Rang Bhavan, Aaykar Bhawan, Race Course Rajkot) Rong Road, A D Vyas & Co, Charted Accounts, Kotecha Rajkot - 360001 Nagar Main Road, Opp Kotecha Girl’S School, Off Kalawad Road. Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2363M (Appellant) (Respondent)

For Appellant: ShriGautam Acharya, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 263Section 271(1)(c)Section 80PSection 80P(2)(c)

271(1)(c) of the I.T. Act is ab initio void being bad in law. 3.On the facts and in the circumstances of the case and in law, learned CIT(A) forgot to appreciate the facts that the assessee has nothing concealed and therefore penalty for concealment should not be levied. 4.On the facts and in the circumstances

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 273/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

56,57,518/-, is totally wrong, unwarranted, unjustified and bad in law. 2. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of initiated the penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

56,57,518/-, is totally wrong, unwarranted, unjustified and bad in law. 2. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of initiated the penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 178/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

56,57,518/-, is totally wrong, unwarranted, unjustified and bad in law. 2. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of initiated the penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 287/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

56,57,518/-, is totally wrong, unwarranted, unjustified and bad in law. 2. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of initiated the penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

56,57,518/-, is totally wrong, unwarranted, unjustified and bad in law. 2. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of initiated the penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 291/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

56,57,518/-, is totally wrong, unwarranted, unjustified and bad in law. 2. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of initiated the penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 176/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

56,57,518/-, is totally wrong, unwarranted, unjustified and bad in law. 2. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of initiated the penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 289/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

56,57,518/-, is totally wrong, unwarranted, unjustified and bad in law. 2. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of initiated the penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 288/RJT/2022[2013-14]Status: DisposedITAT Rajkot30 Jan 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

56,57,518/-, is totally wrong, unwarranted, unjustified and bad in law. 2. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of initiated the penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 290/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

56,57,518/-, is totally wrong, unwarranted, unjustified and bad in law. 2. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of initiated the penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 275/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

56,57,518/-, is totally wrong, unwarranted, unjustified and bad in law. 2. The learned commissioner of Income tax (appeals) – 11, Ahmedabad erred in confirming the action of the assessing officer in respect of initiated the penalty proceedings u/s 271(1)(c) & 271AA, is totally wrong, unwarranted, unjustified and bad in law. Page 17of