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9 results for “penalty u/s 271”+ Section 69Aclear

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Key Topics

Section 14817Section 14716Section 142(1)10Section 1449Cash Deposit9Section 69A8Unexplained Money6Penalty6Addition to Income

INCOMETAX OFFICER, TANUKU vs. VENKATA SURYA DURGA RAJU KOPPISETTI, THIMMARAJUPALEM

ITA 330/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam26 Aug 2025AY 2016-17

Bench: us :

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri MN Murthy Naik
Section 147Section 271(1)(c)

penalty imposed by the A.O. under Section 271(1)(c) of the Act for the reason that the quantum addition of Rs. 8,20,58,150/- (supra) made by the A.O. while framing the assessment u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 17.03.2022, had been vacated by him. 23. As we have set aside the order passed

INCOMETAX OFFICER, TANUKU vs. VENKATA SURYA DURGA RAJU KOPPISETTI, THIMMARAJUPALEM

ITA 329/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam26 Aug 2025AY 2016-17
6
Section 271(1)(c)5
Section 249(4)(b)4
Section 148A3

Bench: us : “1. The order of the Ld. CIT(A), National Faceless Assessment Centre (NFAC) is erroneous both on facts and in law.

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri MN Murthy Naik
Section 147Section 271(1)(c)

penalty imposed by the A.O. under Section 271(1)(c) of the Act for the reason that the quantum addition of Rs. 8,20,58,150/- (supra) made by the A.O. while framing the assessment u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 17.03.2022, had been vacated by him. 23. As we have set aside the order passed

BAPATLA MAHILA MUTUALLY AIDED CO-OP THRIFT SOCIET LIMITED,BAPATLA vs. INCOME-TAX OFFICER, WRD-1, BAPATLA

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 321/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam25 Sept 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No. 321/Viz/2024 (िनधा"रण वष" / Assessment Year: 2013-14) Bapatla Mahila Mutually Aided Vs. Income Tax Officer, Co-Op. Thrift Society Limited, Ward-1, Bapatla. Bapatla. Pan: Aaaab6442N (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri I. Kama Sastry, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 23/09/2024 घोषणा क" तारीख/Date Of : 25/09/2024 Pronouncement O R D E R

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 139(1)Section 142(1)Section 144Section 147Section 148Section 271(1)(b)Section 271FSection 69A

penalty proceedings U/s. 271(1)(b) of the I.T. Act 1961 for non 4 compliance of above mentioned statutory notices issued u/s 142(1) of the Act. Thereafter, the Ld. AO issued a final show-cause notice to the assessee on 18.02.2022 as to why the assessee’s case should not be decided on merit treating it as ex-parte

MAHANKALI JYOTHI,DUBLIN, USA vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD, VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 22/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 271ASection 69A

69A of the Act towards alleged unexplained cash deposits in the bank accounts of the appellant. 4. The Ld. CIT(A) ought to have held that the appellant satisfactorily explained the cash deposits from the following sources: (i) Own savings Rs. 18,75,000 (ii) Gift From Father in law Rs. 15,80,000 (iii) Gift from Mother

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)Section 69A

section 69A of the Act and treated the said amount of Rs. 1,59,00,000/- as unexplained income of the Act and brought to tax the same U/s. 69A r.w.s 115BBE of the Act. The Ld. AO also initiated the penalty proceedings U/s. 271

SIMHADRI NAIDU SAMANTHULA,PALAKONDA vs. INCOME TAX OFFICER - WARD-1, SRIKAKULAM

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 410/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam05 Nov 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.410/Viz/2024 (िनधा"रण वष" / Assessment Year : 2015-16) Simhadri Naidu Samanthula, Vs. Income Tax Officer, Palakonda. Ward-1, Pan: Amsps2903C Srikakulam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri I. Kama Sastry, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 04/11/2024 घोषणा क" तारीख/Date Of : 05/11/2024 Pronouncement O R D E R

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 149(1)Section 149(1)(b)Section 271(1)(c)Section 69A

69A of the Act as unexplained money since the assessee has failed to explain the source of cash deposits. Thus, the Ld. AO determined the total income of the assessee at Rs. 35,62,576/- and passed the assessment order U/s. 147 r.s. 144B of the Act, dated 31/10/2023. The Ld. AO also initiated the penalty proceedings U/s. 271

SAMBASIVA RAO MUPPERA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR., GUNTUR

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

ITA 156/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam25 Nov 2024AY 2016-17

Bench: Shri K Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.156/Viz/2024 (निर्धारण वर्ा / Assessment Year : 2016-17) Sambasiva Rao Muppera, Vs. Income Tax Officer, Guntur. Ward-2(1), Pan: Dcdpm0224C Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Assessee By : Sri M.V. Prasad, Ar प्रत्यधर्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 142(1)Section 147Section 148Section 271(1)(c)Section 69A

section 133(6) of the Act. However, the neither the assessee nor the bank authorities furnishd any information as called for by the Ld.AO. Therefore, the Ld. AO issued a show cause notice dated 23/03/2022 was issued in the form of draft 4 assessment order and in response to the show cause notice, the assessee submitted his reply. On perusal

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