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.

7 results for “penalty u/s 271”+ Bogus Purchasesclear

Sorted by relevance

Mumbai1,367Delhi509Jaipur177Ahmedabad139Karnataka100Kolkata81Pune78Bangalore72Surat63Indore49Chennai46Chandigarh38Hyderabad38Calcutta34Rajkot32Raipur29Amritsar26Allahabad20Nagpur17Patna12Lucknow10Jodhpur9Agra8Visakhapatnam7Cochin2Guwahati2Ranchi2Cuttack2Telangana1Jabalpur1Gauhati1Dehradun1

Key Topics

Section 271(1)(c)6Section 143(2)4Section 1314Section 1324Condonation of Delay4Penalty3Section 732Section 143(3)2Section 271A

THE ASST. COMMISSIONER OF INCOME TAX., VISAKHAPATNAM vs. SRI M. SOMABRAHMAM,, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed and the

ITA 126/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam16 Mar 2018AY 2013-2014

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DRFor Respondent: Shri G.V.N. Hari, AR
Section 132Section 143(3)Section 271(1)(c)Section 271A

271(1)(c)/271AAB of the Act. The assessee admitted additional income for the assessment year 2013-14 with the following breakup: Sl. Description Amount No. Cheques deposited into the bank account of my 1 56,74,868.00 employees (present & former) 2 Gold jewellery weighing 1530.40 gms 55,94,482.00 3 22 carats of diamonds 11,79,350.00 4 Silver

2
Cash Deposit2
Addition to Income2
Undisclosed Income2

MOTHUKURI SOMABRAHMAM,,VISAKHAPATNAM vs. THE DEPUTY. CIT,, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed and the

ITA 132/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam16 Mar 2018AY 2013-2014

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DRFor Respondent: Shri G.V.N. Hari, AR
Section 132Section 143(3)Section 271(1)(c)Section 271A

271(1)(c)/271AAB of the Act. The assessee admitted additional income for the assessment year 2013-14 with the following breakup: Sl. Description Amount No. Cheques deposited into the bank account of my 1 56,74,868.00 employees (present & former) 2 Gold jewellery weighing 1530.40 gms 55,94,482.00 3 22 carats of diamonds 11,79,350.00 4 Silver

MS USHA TUBUS & PIPES PVT LTD.,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, the appeal of the assessee is allowed

ITA 48/VIZ/2015[2004-05]Status: DisposedITAT Visakhapatnam28 Nov 2018AY 2004-05

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.48/Viz/2015 (धििाारण िर्ा/ Assessment Year: 2004-2005) M/S Usha Tubes & Pipes Pvt. Ltd. Vs. Asst.Commissioner Of D.No.11-8-34 Income Tax Daspalla Hills Cicle-5(1) Visakhapatnam Visakhapatnam [Pan : Aaacu4259N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR
Section 143(1)Section 271(1)(c)Section 43(5)Section 73

u/s. 271(1)(c) on the issues as discussed above, is computed as under. Penalty imposed as per discussion in para 2.0 Rs.17,60,912/- Penalty imposed as per discussion in para 3.0 Rs. 3,82,940/- Penalty imposed as per discussion in para 4.0 Rs. 1,02,511/- Total penalty imposed Rs. 22,46,363/-" 11. We have heard

RADHIKA VEGETABLE OILS PRIVATE LIMITED,VIZIANAGARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

ITA 416/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt Suman Malik, DR
Section 131Section 143(2)

Purchase Expenses - Rs.1,69,48,021/- (ii) Loading and Unloading Expenses - Rs.32,76,400/- (iii) Empty bunches handling charges - Rs.44,21,250/- Total - Rs.2,46,45,671/- The assessee explained to the AO that the expenses were sub- contract payments made to Shri Bongu Vasudev Rao, Ms V.Padma, P.Satyanarayana, K.Vamsikrishna and Ms V.Hima Bindu for handling and transportation of Fresh

RADHIKA VEGETABLE OILS PRIVATE LIMITED,VIZIANAGARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

ITA 415/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt Suman Malik, DR
Section 131Section 143(2)

Purchase Expenses - Rs.1,69,48,021/- (ii) Loading and Unloading Expenses - Rs.32,76,400/- (iii) Empty bunches handling charges - Rs.44,21,250/- Total - Rs.2,46,45,671/- The assessee explained to the AO that the expenses were sub- contract payments made to Shri Bongu Vasudev Rao, Ms V.Padma, P.Satyanarayana, K.Vamsikrishna and Ms V.Hima Bindu for handling and transportation of Fresh

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. RADHIKA VEGETABLE OILS PRIVATE LIMITED, , VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

ITA 474/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt Suman Malik, DR
Section 131Section 143(2)

Purchase Expenses - Rs.1,69,48,021/- (ii) Loading and Unloading Expenses - Rs.32,76,400/- (iii) Empty bunches handling charges - Rs.44,21,250/- Total - Rs.2,46,45,671/- The assessee explained to the AO that the expenses were sub- contract payments made to Shri Bongu Vasudev Rao, Ms V.Padma, P.Satyanarayana, K.Vamsikrishna and Ms V.Hima Bindu for handling and transportation of Fresh

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. RADHIKA VEGETABLE OILS PRIVATE LIMITED, , VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

ITA 475/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt Suman Malik, DR
Section 131Section 143(2)

Purchase Expenses - Rs.1,69,48,021/- (ii) Loading and Unloading Expenses - Rs.32,76,400/- (iii) Empty bunches handling charges - Rs.44,21,250/- Total - Rs.2,46,45,671/- The assessee explained to the AO that the expenses were sub- contract payments made to Shri Bongu Vasudev Rao, Ms V.Padma, P.Satyanarayana, K.Vamsikrishna and Ms V.Hima Bindu for handling and transportation of Fresh