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7 results for “penalty u/s 271”+ Section 249(4)clear

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Key Topics

Section 234E16Section 14810Section 200A10Section 1447Section 1476Section 142(1)5Section 69A4Section 249(4)(b)4Cash Deposit

STATE BOARD OF TECHNICAL EDUCATION AND TRAINING AP,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 147/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam25 Sept 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 147/Viz/2024 (िनधा"रण वष" / Assessment Year:2016-17) State Board Of Technical Vs. The Dy. Commissioner Of Education & Training Ap, Income Tax, Vijayawada. Circle-1(1), Pan: Aawas9250P Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 11/09/2024 घोषणा क" तारीख/Date Of : 25/09/2024 Pronouncement O R D E R

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139Section 142(1)Section 144Section 147Section 148Section 249(4)(b)Section 271(1)(c)
4
Penalty3
Addition to Income3
Unexplained Money2
Section 69A

penalty proceedings U/s. 271(1)(c) of the Act. Thus, the Ld. AO determined the total income of the assessee 4 at Rs. 1,59,00,000/- and passed the assessment order U/s. 147 r.w.s 144 r.w.s 144B of the Act, dated 30/03/2022. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before

APPARAO MUTCHAKARLA,VIZAG vs. ASSISTANT COMMISSIONER OF INCOME TAX, VIZAG

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 4/VIZ/2024[2007-08]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.04/Viz/2024 (निर्धारण वर्ा / Assessment Year :2007-08) Apparao Mutchakarla, Vs. Assistant Commissioner Of Vizag. Income Tax, Pan: Ahvpm 9813 F Ward-1(4), Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 28/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 131Section 133ASection 143(2)Section 143(3)Section 148Section 271(1)(c)

penalty order of the Ld. AO passed U/s. 271(1)(c) of the Act. However, the Ld. CIT (A)-NFAC by applying the provisions of section 249(4

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

In the result, the appeals filed by the assessee are allowed

ITA 2/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2013-14

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

For Appellant: Shri C. Subrahmanyam, ARFor Respondent: Shri V. Appala Raju, DR
Section 200(3)Section 200ASection 234E

271(1 )(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of sec 271H. Hence, it can be said that the fee provided under section 234E would take out from the rigors of penalty u section 271H but of course subject to the outer limit of one year as prescribed under sub-section

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

In the result, the appeals filed by the assessee are allowed

ITA 3/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2014-15

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

For Appellant: Shri C. Subrahmanyam, ARFor Respondent: Shri V. Appala Raju, DR
Section 200(3)Section 200ASection 234E

271(1 )(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of sec 271H. Hence, it can be said that the fee provided under section 234E would take out from the rigors of penalty u section 271H but of course subject to the outer limit of one year as prescribed under sub-section

VASU KUMAR VADDI,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

In the result, appeal of the assessee (ITA No

ITA 21/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam26 Jun 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.20 & 21/Viz/2024 (धनधाारणिर्ा/ Assessment Year: 2013-14) Vasu Kumar Vaddi, Vs. Income Tax Officer, 16/372-16-1, Ward-1, Valandapalem, Industrial Estate Machilipatnam. Road, Machilipatnam – 521002, Andhra Pradesh. Pan: Aifpv 6289 F (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) अपीलाथीकीओरसे/ Assessee By : Sri K. Siva Ram Kumar, Ar प्रत्याथीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाईकीतारीख/ Date Of Hearing : 04/06/2024 घोर्णाकीतारीख/Date Of : 25/06/2024 Pronouncement O R D E R Pers. Balakrishnan:

For Appellant: Sri K. Siva Ram Kumar, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 144Section 144B(1)(xi)Section 147Section 148Section 156Section 249(4)(b)Section 271Section 69A

271 of the Act for the AY 2013-14. Since both the appeals are filed by the same assessee and the issues raised therein are inter-connected by way of quantum appeal and the penalty appeal, these two appeals are clubbed, heard together and disposed off in this consolidated order. 2. Briefly stated the facts of the case

VASU KUMAR VADDI,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

In the result, appeal of the assessee (ITA No

ITA 20/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam26 Jun 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.20 & 21/Viz/2024 (धनधाारणिर्ा/ Assessment Year: 2013-14) Vasu Kumar Vaddi, Vs. Income Tax Officer, 16/372-16-1, Ward-1, Valandapalem, Industrial Estate Machilipatnam. Road, Machilipatnam – 521002, Andhra Pradesh. Pan: Aifpv 6289 F (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) अपीलाथीकीओरसे/ Assessee By : Sri K. Siva Ram Kumar, Ar प्रत्याथीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाईकीतारीख/ Date Of Hearing : 04/06/2024 घोर्णाकीतारीख/Date Of : 25/06/2024 Pronouncement O R D E R Pers. Balakrishnan:

For Appellant: Sri K. Siva Ram Kumar, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 144Section 144B(1)(xi)Section 147Section 148Section 156Section 249(4)(b)Section 271Section 69A

271 of the Act for the AY 2013-14. Since both the appeals are filed by the same assessee and the issues raised therein are inter-connected by way of quantum appeal and the penalty appeal, these two appeals are clubbed, heard together and disposed off in this consolidated order. 2. Briefly stated the facts of the case

BOLLINA SIVARAMA KRISHNA,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 28/VIZ/2022[2014-15]Status: DisposedITAT Visakhapatnam16 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.28/Viz/2022 & 30/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2014-15) Bollina Sivarama Krishna Vs. Income Tax Officer D.No.78-15-5 Ward-2(1) G-1, Rk Towers Rajahmundry Sastry Hospital Road Rajahmundry [Pan : Aiupb4182C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasad Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 09.11.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: Condonation Of Delay : These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Rajamahendravaram In Ita No.10005/2018-19/Cit(A)/Rjy & 10151/2017-18/Cit(A)/Rjy Dated 12.12.2019 For The Assessment Year (A.Y.) 2014-15 With The Delay Of 735 Days. The Order Of The Ld.Cit(A) Was Passed On 12.12.2019, As 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasad Rao, DR

penalty of Rs.10,79,350/- levied by the assessing officer u/s 271(1)(c) of the Act. 4. Any other grounds may be urged at the time of hearing. 5. Ground No.1 and 4 are general in nature, which do not require specific adjudication. 6. Ground No.2 is related to condonation of delay in filing the appeal before the Ld.CIT