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10,272 results for “penalty u/s 271”

Sorted by relevance

Delhi2,515 Mumbai1,993 Ahmedabad575 Jaipur559 Chennai471 Pune413 Kolkata405 Indore401 Hyderabad356 Bangalore352 Surat346 Chandigarh232 Rajkot211 Raipur199 Amritsar169 Nagpur114 Cochin113 Patna112 Visakhapatnam103 Lucknow85 Agra83 Allahabad83 Dehradun69 Guwahati67 Jodhpur54 Cuttack53 Ranchi49 Jabalpur45 Panaji30 Varanasi15

Key Topics

Section 271(1)(c)139 Penalty78 Addition to Income73 Section 143(3)58 Section 14857 Section 14727 Section 25026 Survey u/s 133A22 Section 6818 Disallowance

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

ITA 310/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

u/s 274 read with sec. 271(1)(c), penalty proceedings u/s 271(1)(c) is initiated for concealment of income

Showing 1–20 of 10,272 · Page 1 of 514

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Permanent Establishment14

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 56/PAT/2021[2013-14]Status: DisposedITAT Patna30 Sept 2024AY 2013-14

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271(1)(c) cannot

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 55/PAT/2021[2012-13]Status: DisposedITAT Patna30 Sept 2024AY 2012-13

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271(1)(c) cannot

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 53/PAT/2021[2010-11]Status: DisposedITAT Patna30 Sept 2024AY 2010-11

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271(1)(c) cannot

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 57/PAT/2021[2014-15]Status: DisposedITAT Patna30 Sept 2024AY 2014-15

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271(1)(c) cannot

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 54/PAT/2021[2011-12]Status: DisposedITAT Patna30 Sept 2024AY 2011-12

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271(1)(c) cannot

PATLIPUTRA BUILDERS LTD,PATNA vs. ACIT CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

ITA 52/PAT/2021[2009-10]Status: DisposedITAT Patna30 Sept 2024AY 2009-10

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Shrawan Kr. Jha, ARFor Respondent: Shri Rinku Singh, DR

Section 132Section 271(1)(c)Section 271A

271(1) (C) cannot be levied imposing penalty u/s 271(1)(c) of the Act. Penalty u/s 271(1)(c) cannot

DWARKA GEMS LIMITED ,JAIPUR vs. ASST. COMMISSIONER OF INCOME TAX , JAIPUR

In the result, the appeal of the assessee is allowed

ITA 847/JPR/2024[2010-2011]Status: DisposedITAT Jaipur11 Sept 2024AY 2010-2011

For Appellant: Shri Harshit Agarwal, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR

Section 271(1)Section 271(1)(c)Section 274Section 40Section 80I

271(1)(c) of the Act and the officer initiating penalty has to clearly specify\nas to under which limb the penalty is being proposed to be imposed. The Hon'ble\nKarnataka High Court in the case of Commissioner of Income Tax vs.\nManjunatha Cotton And Ginning Factory (2013) 359 ITR 565, after elaborately\nconsidering the penalty provisions u/s

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 78/RJT/2022[2010-11]Status: DisposedITAT Rajkot30 Apr 2025AY 2010-11

Section 132Section 139(1)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 271ASection 274Section 36(1)(iii)Section 40

penalty of Rs. 1,01,970/-, u/s. 271(1)(c) of the Act, 1961.\n20.\nTherefore, total Penalty u/s 271

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated\nhereinabove

ITA 309/JPR/2025[2013-14]Status: DisposedITAT Jaipur06 Aug 2025AY 2013-14

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 14ASection 271(1)(c)Section 274Section 80

u/s\n274 read with sec. 271(1)(c), penalty proceedings u/s 271(1)(c) is initiated for concealment\nof income

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)

penalty u/s 271(1)(c ) of I.T.\nAct, 1961\nTax on concealed income\nMinimum penalty @ 100%\nMaximum penalty @ 300%\nAmount

DCIT, CIRCLE 22(2), NEW DELHI, NEW DELHI vs. SAHIL VACHANI, DELHI

Appeal of the Revenue stands dismissed

ITA 2604/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Jun 2025AY 2016-17

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy& Shriavdhesh Kumar Mishraआअसं.2604/िद"ी/2023(िन.व. 2016-17)

For Appellant: S/Shri Anuj Garg & Narpat Singh, Sr.DRFor Respondent: S/Shri Rohan Khare & Priyam

Section 271(1)(c)Section 54F

penalty u/s. 271(1)(c) of the Act? (iii) Whether in facts of the case, penalty levied u/s. 271(1)(c) of the Act is liable

SUPERFINE HOTELS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6,, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 1502/JPR/2024[2015-16]Status: DisposedITAT Jaipur22 Apr 2025AY 2015-16

For Appellant: Shri S.L. Poddar, Adv. &For Respondent: Shri P.P. Meena, CIT

Section 250Section 271(1)(c)Section 35A

u/s 271(1)(c)—Justification of imposition of penalty-\nDeletion of Held, tribunal deleted penalty imposed u/s 271(1)(c) on\nfindings

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

ITA 1453/JPR/2024[2012-13]Status: DisposedITAT Jaipur08 Oct 2025AY 2012-13

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)

penalty u/s 271(1)(c ) of I.T.\nAct, 1961\nTax on concealed income\nMinimum penalty @ 100%\nMaximum penalty @ 300%\nAmount

ILA JITENDRA MEHTA,MUMBAI vs. DCIT CENTRAL CIRCLE 8(4), MUMBAI

In the result, the appeal of the Assessee is allowed

ITA 5219/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 Jun 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Smt Renu Jauhriassessment Year: 2014-15

For Appellant: Shri Ravi Ganatra, Ld. A.RFor Respondent: Shri Yogesh Kumar, Ld. Sr. DR

Section 133Section 139(1)Section 250Section 271(1)(c)Section 54F

u/s. 271 (J)(c) of the Act asking to show cause as to why penalty u/s. 271 (J)(c) of the Act should

DCIT, CIRCLE-3(2), NEW DELHI vs. ASIAN CONSOLIDATED INDS.LTD), REWARI

Appeal is dismissed

ITA 3013/DEL/2018[1997-98]Status: DisposedITAT Delhi28 May 2024AY 1997-98

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singhassessment Year: 1997-98

Section 143(3)Section 144Section 264Section 271(1)(c)Section 274Section 292

penalty proceedings u/s 271(1)(c) of the Act by issuing notice dated 08.03.2016 u/s 274 read with section 271

ACIT, AMRAVATI CIRCLE, AMRAVATI vs. CHANDRAPUR DIST CENTRAL CO-OP BANK LTD, CHANDRAPUR

In the result, appeal filed by the Revenue is dismissed

ITA 398/NAG/2023[2014-15]Status: DisposedITAT Nagpur18 Sept 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandeep Salonkhe

Section 271(1)(c)Section 36Section 36(1)Section 36(1)(viia)

Penalty u/s 271(1)(c) - Deletion of penalty Tribunal deleted penalty imposed u/s 271(1)(c) on assessee Held, when

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 81/RJT/2022[2014-15]Status: DisposedITAT Rajkot30 Apr 2025AY 2014-15

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

penalty of Rs. 1,01,970/-, u/s. 271(1)(c) of the Act, 1961.\n20. Therefore, total Penalty u/s 271

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 76/RJT/2022[2008-09]Status: DisposedITAT Rajkot30 Apr 2025AY 2008-09

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

penalty of Rs. 1,01,970/-, u/s. 271(1)(c) of the Act, 1961.\n\n20. Therefore, total Penalty u/s

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 79/RJT/2022[2011-12]Status: DisposedITAT Rajkot30 Apr 2025AY 2011-12

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

penalty of Rs. 1,01,970/-, u/s. 271(1)(c) of the Act, 1961.\n20. Therefore, total Penalty u/s 271