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31 results for “penalty u/s 271”+ Section 143clear

Sorted by relevance

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Key Topics

Section 271(1)(c)60Section 27427Section 26325Penalty25Section 27121Addition to Income21Section 153A19Disallowance17Section 143(1)

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue\nis dismissed

ITA 210/RAN/2024[2010-11]Status: DisposedITAT Ranchi20 Feb 2026AY 2010-11
Section 271Section 271(1)(c)Section 274Section 40

143(3) was framed\non 01/01/2013 wherein certain additions were made and subsequent to\nwhich penalty proceedings U/s 271(1)(c) was initiated vide notice dated\n01/01/2013 copy of which is attached herewith.\n3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017\nimposing a penalty of Rs. 2,68,09,200/- being

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

Showing 1–20 of 31 · Page 1 of 2

14
Section 143(3)11
Section 10(27)10
Search & Seizure5
ITA 211/RAN/2024[2011-12]Status: Disposed
ITAT Ranchi
20 Feb 2026
AY 2011-12

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274

143(3) was framed on 12/03/2014 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 12/03/2014 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 19,17,01,098/- being

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 218/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Feb 2026AY 2011-12

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274

143(3) was framed on 12/03/2014 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 12/03/2014 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 19,17,01,098/- being

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 209/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274Section 40

143(3) was framed on 16/12/2011 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 16/12/2011 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 69,68,01,600/- being

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 206/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274Section 40

143(3) was framed on 16/12/2011 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 16/12/2011 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 69,68,01,600/- being

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 212/RAN/2024[2012-13]Status: DisposedITAT Ranchi20 Feb 2026AY 2012-13

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 32

143(3) was framed on 30/01/2015 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 30/01/2015 and further by final notice dated 10/11/2017 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 04/12/2017 imposing a penalty

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LIMITED, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 220/RAN/2024[2012-13]Status: DisposedITAT Ranchi20 Feb 2026AY 2012-13

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 32

143(3) was framed on 30/01/2015 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 30/01/2015 and further by final notice dated 10/11/2017 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 04/12/2017 imposing a penalty

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 223/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2026AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

143(3) was framed on 21/01/2016 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated M/s CCL Vs DCIT & 1 Anr. 21/01/2016 and further by final notice dated 10/11/2017 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 213/RAN/2024[2013-14]Status: DisposedITAT Ranchi20 Feb 2026AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

143(3) was framed on 21/01/2016 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated M/s CCL Vs DCIT & 1 Anr. 21/01/2016 and further by final notice dated 10/11/2017 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 217/RAN/2024[2010-11]Status: DisposedITAT Ranchi20 Feb 2026AY 2010-11

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 271Section 271(1)(c)Section 274Section 40

143(3) was framed on 01/01/2013 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 01/01/2013 copy of which is attached herewith. M/s CCL Vs DCIT & 1 Anr. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 207/RAN/2024[2006-07]Status: DisposedITAT Ranchi20 Feb 2026AY 2006-07

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274

143(3) was framed on 26/12/2008 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 26/12/2008 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 104,67,04,500/- being

DCIT,CIRCLE-1RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 163/RAN/2024[2006-07]Status: DisposedITAT Ranchi20 Feb 2026AY 2006-07

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 271Section 271(1)(c)Section 274

143(3) was framed on 26/12/2008 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 26/12/2008 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 104,67,04,500/- being

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed

ITA 208/RAN/2024[2008-09]Status: DisposedITAT Ranchi20 Feb 2026AY 2008-09

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 14ASection 2Section 271Section 271(1)(c)

143(3) was framed on 30/12/2010 wherein certain additions were made and subsequent to which penalty proceedings U/s 271(1)(c) was initiated vide notice dated 30/12/2010 copy of which is attached herewith. 3. That the AO passed the penalty order U/s 271(1)(c) on 30/11/2017 imposing a penalty of Rs. 99,32,22,000/- being

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

ITA 289/RAN/2019[2012-13]Status: DisposedITAT Ranchi08 Jul 2020AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

For Appellant: Shri M.K. Chaudhury & Shri Devesh Poddar, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 132(4)Section 143(3)Section 153ASection 263

penalty u/s 271(1)(b) of the Income tax Act, 1961 may be (in addition to tax, if any payable) imposed for a sum of ten thousand rupees for each such failure.” We note thatwhile making the second assessment order u/s 143(3) r.w.s.263 of the Act, the following issues were examined by the assessing officer: (i).Incentive on sales

JOKHIRAM DURGADUTT,RANCHI vs. DCIT, CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

ITA 400/RAN/2024[2016-17]Status: DisposedITAT Ranchi07 Jul 2025AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayjokhiram Durgadutt, D.C.I.T., 9, J.D. Corporate, Behind J.D. High Circle-1, Vs. Street, Main Road, Ranchi-834001 Ranchi. (Jharkhand) Pan No. Aabfj 2200 Q Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 271(1)Section 271(1)(c)

penalty of Rs. 21,12,388/- u/s 271(1)(c) and the ld. CIT(A) is not justified in upholding the same. 3. That the other and further grounds shall be urged at the time of hearing." 2. Facts of the case, in brief, are that the assessment in this case was completed under Section 143

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RANCHI, RANCHI vs. SHRI KAMAL BHUSHAN, RANCHI

In the result, appeal filed by the revenue is dismissed and the cross objection of the assessee is allowed

ITA 36/RAN/2021[2014-15]Status: DisposedITAT Ranchi07 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 153ASection 271Section 271(1)(c)Section 274

143(3) of the Act was passed in this case on 30/12/2016 on a total income of Rs. 7,02,84,030/-. While completing the assessment for the A.Y. 2014-15, penalty proceedings under Section 271(1)(c) of the Act was also initiated and notice under Section 271(1)(c) r.w.s. 274 of the Act was issued on 30/12/2016

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT,CIRCLE-1(1),, JAMSHEDPUR

In the result, appeal of the assessee is allowed

ITA 56/RAN/2019[2011-12]Status: DisposedITAT Ranchi13 Dec 2023AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

For Appellant: Shri Akshay Ringasia, FCAFor Respondent: Shri Pranob Kumar Koley, Sr. DR
Section 10(38)Section 143(2)Section 147Section 148Section 234A

271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 27.12.2017 and 14.02.2019 respectively, for AY 2011-12. 2. Grounds raised by the assessee in the Memorandum of Appeal in Form 36 are reproduced as under: “1. For that the proceedings being initiated u/s

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, appeal of the assessee is allowed

ITA 202/RAN/2019[2011-12]Status: DisposedITAT Ranchi13 Dec 2023AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

For Appellant: Shri Akshay Ringasia, FCAFor Respondent: Shri Pranob Kumar Koley, Sr. DR
Section 10(38)Section 143(2)Section 147Section 148Section 234A

271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 27.12.2017 and 14.02.2019 respectively, for AY 2011-12. 2. Grounds raised by the assessee in the Memorandum of Appeal in Form 36 are reproduced as under: “1. For that the proceedings being initiated u/s

SIDHI VINAYAK METCOM LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMSHEDPUR

In the result, grounds of appeal raised by the appellant are dismissed

ITA 79/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysidhi Vinayak Metcom Limited, A.C.I.T., C-2, 2Nd Floor, Basant Jamini Road, Jamshedpur. Vs. Contractors Area, Bistupur-831001 (Jharkhand) Pan No. Aaics 3599 K Appellant/ Assessee Respondent/ Revenue

Section 132(4)Section 143(3)Section 27Section 271ASection 274

143(3), penalty proceeding under section 27 1AAB was initiated. However, no sub-section on clause under the subs-section was ever specified in the assessment order. The extract thereof is as under: [Penalty u/s 271AAB Is Initiated for concealment of income to the tune of Rs. 5,50,06,383/-) Rather the assessment order suggested that the penalty

UPENDRA DANGI,CHATRA vs. ITO,WARD-1(4),, HAZARIBAG

Appeal is allowed

ITA 36/RAN/2019[2014-15]Status: DisposedITAT Ranchi04 Mar 2020AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15

Section 143(3)Section 271Section 271(1)(c)Section 274

143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at assessee’s behest. The registry has already sent an RPAD notice for today’s (04.03.2020) hearing. I therefore proceed ex parte against the assessee. The case is now taken up adjudication on merits. 2. The assessee’s identical sole substantive grievance raised