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3,477 results for “depreciation”+ Section 271(1)clear

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Key Topics

Section 271(1)(c)114Addition to Income66Section 143(3)64Disallowance52Penalty46Depreciation40Section 14A30Deduction30Section 271(1)19Section 115J

KANHAIYALAL RAMESHWAR DAS,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

ITA 1454/JPR/2024[2014-15]Status: DisposedITAT Jaipur08 Oct 2025AY 2014-15
For Appellant: Shri Rajnikant Bhatra, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C)
Section 132(1)Section 143(3)Section 153Section 154Section 271(1)Section 271(1)(c)

271(1)(c)\nof the IT Act, 1961 and consequent penalty of Rs 404481 imposed by him is\nwrong and bad in law.\n2.\nThat without prejudice to the ground No. (1) above on the facts and in the\ncircumstances of the case the learned CIT(A) is wrong, unjust and has erred in\nlaw in confirming penalty of Rs.4

Showing 1–20 of 3,477 · Page 1 of 174

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19
Section 153A18
Section 14717

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1054/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Jul 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 153A of the Act, the AO did not make any separate additions did not make any separate additions, but issued did not make any separate additions eedings u/s 271(1)(c) of the Act for furnishing the penalty proceedings u/s 271(1)(c) of the Act eedings u/s 271(1)(c) of the Act inaccurate particulars of the income

SWARAN NADHAN SALARIA,MUMBAI vs. DICT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1052/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 153A of the Act, the AO did not make any separate additions did not make any separate additions, but issued did not make any separate additions eedings u/s 271(1)(c) of the Act for furnishing the penalty proceedings u/s 271(1)(c) of the Act eedings u/s 271(1)(c) of the Act inaccurate particulars of the income

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1051/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jul 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 153A of the Act, the AO did not make any separate additions did not make any separate additions, but issued did not make any separate additions eedings u/s 271(1)(c) of the Act for furnishing the penalty proceedings u/s 271(1)(c) of the Act eedings u/s 271(1)(c) of the Act inaccurate particulars of the income

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1053/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Jul 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

section 153A of the Act, the AO did not make any separate additions did not make any separate additions, but issued did not make any separate additions eedings u/s 271(1)(c) of the Act for furnishing the penalty proceedings u/s 271(1)(c) of the Act eedings u/s 271(1)(c) of the Act inaccurate particulars of the income

THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1)BILASPUR, BILASPUR(CG) vs. THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR, BILASPUR(CG)

ITA 97/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

THE DY. CIT- CIR.-1(1),, BILASPUR(CG) vs. SOUTH EASTERN COALFILDS LTD.,, BILASPUR(CG)

ITA 152/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR vs. SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

ITA 170/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. JT. COMMISSIONER OF INCOME TAX (OSD), CIRCLE-1(1), BILASPUR

ITA 66/RPR/2021[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 42/RPR/2023[2016-17]Status: DisposedITAT Raipur09 Jun 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG) vs. SOUTH EASTERN COAL FIELDS LTD.,, BILASPUR(CG)

ITA 143/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 40/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

SOUTH EASTERN COAL FIELDS LTD.,,BILASPUR(CG) vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR(CG)

ITA 144/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

SOUTH EASTERN COALFIELDS LTD,BILASPUR(CG) vs. DY.. C.I.T.-1(1), BILASPUR(CG)

ITA 156/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR

ITA 167/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

THE SOUTH EASTERN COAL FIELDS LTD., BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE , 1(1)BILASPUR, BILASPUR(CG)

ITA 163/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 41/RPR/2023[2015-16]Status: DisposedITAT Raipur09 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 39/RPR/2023[2013-14]Status: DisposedITAT Raipur09 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

section 271(1)(c) of the Act can only be imposed for inadequate/mala-fide explanations offered by the Appellant with respect to 'facts' and not otherwise. 2(c) That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) while upholding the penalty have erred in not considering the fact that the Appellant has filed an appeal

AMIT CAPITAL & SECURITIES P.LTD,MUMBAI vs. ITO 2(1)(1), MUMBAI

The appeal of the assessee is allowed

ITA 3443/MUM/2017[2006-07]Status: DisposedITAT Mumbai09 Oct 2018AY 2006-07

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2006-07 Amit Capital & Securities Income Tax Officer Private Limited, Range-2(1)(1), बनाम/ 47A, 3Rd Floor, Plot No.308, Aayakar Bhavan, Vs. Hanuman Building, Perin M. K. Road, Nariman Street, Fort, Mumbai-400020 Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaaca4219Q "नधा"रती क" ओर से / Assessee By Shri Govind Jhaveri Shri Satishchandra Rajore-Dr राज"व क" ओर से / Revenue By 04/10/2018 सुनवाई क" तार"ख / Date Of Hearing : घोषणा क" तार"ख/Date Of Pronouncement 09/10/2018

Section 271(1)(c)Section 274

Section 271(1)(c) of the Act? 3. The respondent assessee had claimed depreciation in respect of the assets acquired

PR. COMMISSIONER OF INCOME TAX-19 vs. SHRI ANKUR AGGARWAL

ITA/466/2016HC Delhi09 Feb 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132(4)Section 139(1)Section 143(3)Section 153ASection 260Section 263Section 264Section 271Section 271(1)(c)

Section 271(1)(c), would require the A.O. to prove that specifically there was some conduct on part of the assessee which would show that the assessee consciously intended to hide his income. 17. In this case, the A.O. in his order noted that the disclosure of higher income in the return filed by the assessee was a consequence