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1,887 results for “penalty u/s 271”+ Section 139(1)clear

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Key Topics

Section 153A71Addition to Income66Section 143(3)60Section 271(1)(c)48Section 14845Section 14745Penalty45Section 26334Section 143(2)32Section 132

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1256/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18
Section 11Section 132Section 143(3)Section 153ASection 254Section 269Section 269SSection 271D

139 of the Income Tax Act, 1961. The assessment has been completed under Section 143(3) r.w.s. 153A of the Act, on 30.12.2019, by assessing the total income of the assessee at Rs. 92,35,26,774/-. Further, during the course of assessment proceedings, proposal for penalty proceedings under Section 271D of the Income Tax Act, 1961 was sent

Showing 1–20 of 1,887 · Page 1 of 95

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28
Disallowance24
Search & Seizure17

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE 2(4), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1255/HYD/2025[2016-17]Status: DisposedITAT Hyderabad27 Mar 2026AY 2016-17
Section 11Section 132Section 143(3)Section 153ASection 254Section 269Section 269SSection 271D

139 of the Income Tax Act, 1961. The assessment has been completed under Section 143(3) r.w.s. 153A of the Act, on 30.12.2019, by assessing the total income of the assessee at Rs. 92,35,26,774/-. Further, during the course of assessment proceedings, proposal for penalty proceedings under Section 271D of the Income Tax Act, 1961 was sent

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE 2(4), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1257/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 11Section 132Section 143(3)Section 153ASection 254Section 269Section 269SSection 271D

139 of the Income Tax Act, 1961. The assessment has been completed under Section 143(3) r.w.s. 153A of the Act, on 30.12.2019, by assessing the total income of the assessee at Rs. 92,35,26,774/-. Further, during the course of assessment proceedings, proposal for penalty proceedings under Section 271D of the Income Tax Act, 1961 was sent

DWARKA CEMENT WORKS LIMITED(CONVERTED INTO DWARKA CEMENT WORKS LLP W.E.F 15-09-2022),MUMBAI vs. THE INCOME TAX OFFICER,WARD-6(2)(1),MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 6706/MUM/2025[2015-2016]Status: DisposedITAT Mumbai23 Feb 2026AY 2015-2016
Section 139(1)Section 143(3)Section 148Section 250Section 271(1)Section 271(1)(c)Section 274

139(1)\non 29.09.2015 declaring loss of Rs. 1,15,25,958/-. The case was\nselected for scrutiny under CASS and assessment was completed\nunder section 143(3) on 28.12.2017 accepting the returned loss.\n3. Subsequently, the case was reopened by issuance of notice\nunder section 148 dated 29.07.2022. In response thereto, the\nassessee filed return of income

INCOMETAX OFFICER, WARD-1, BALLARI vs. BELLARY URBAN DEVELOPMENT AUTHORITY, BALLARI

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

ITA 1523/BANG/2025[2015]Status: DisposedITAT Bangalore09 Feb 2026
Section 10(46)Section 139(1)Section 142(1)Section 143(2)Section 148Section 271(1)(c)

139(1) of the Act and therefore the penalty\nshould be levied u/s. 271(1)(c) of the Act. The notification issued by the\nCBDT may also be taken as an explanatory one and therefore it could be\napplied even though the same was issued later. We do not find any merit in\nthe said contention since the assessee

BMW INDUSTRIES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

In the result, all the three appeals of the assessee are allowed

ITA 2587/KOL/2025[2016-2017]Status: DisposedITAT Kolkata20 Jan 2026AY 2016-2017
Section 143(3)Section 147Section 148Section 271(1)(c)Section 68

139 of the Act, declaring total income at ₹8,66,68,360/-. After that a search u/s 132(1) of the Act was conducted on 24.08.2022. The assessment was completed u/s 147 of the Act by making three additions; i. Disallowance of ₹28,30,401/- u/s 36(1)(va) of the Act in respect of delayed payment

RADHESHYAM AGARWAL,BHOPAL vs. THE PCIT, CENTRAL, BHOPAL , BHOPAL

ITA 417/IND/2025[2018-19]Status: DisposedITAT Indore16 Jan 2026AY 2018-19
Section 133ASection 143(2)Section 147Section 148Section 148ASection 253Section 263

u/s India pharmaceuticals\nreported in [1980]123ITR 874[MP] & laid emphasis on\nfollowing:-\n\"It was contended by learned counsel appearing for the revenue that\nproceedings for assessment under s. 143 of the Act are proceedings\nwhere the ITO had to apply his mind to the circumstances which would\nattract the provisions contained in s. 271(1

BHADRAVATHI RAMALINGASETTY MANJUNATH SETTY,BHADRAVATHI vs. ITO WARD-1 TPS , SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1459/BANG/2025[2018-19]Status: DisposedITAT Bangalore16 Dec 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Sri Sachin S Rao, A.RFor Respondent: Sri Balusamy N., D.R
Section 139Section 139(4)Section 139(9)Section 143(2)Section 143(3)Section 250Section 271BSection 44A

139. 271B. [ Failure to get accounts audited. [Inserted by Act 21 of 1984, Section 30 (w.e.f. 1.4.1985).] - If any person fails ][* * *] [ Omitted by Act 46 of 1986, Section 21 (w.e.f. 10.9.1986).] to get his accounts audited in respect of any previous year or years relevant to an assessment year or [furnish a report of such audit as required under section

RUPESH TAMBI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

In the result, the appeal of the assessee is Partly allowed

ITA 1470/JPR/2024[2015-16]Status: DisposedITAT Jaipur29 Oct 2025AY 2015-16
For Appellant: Shri S. R. Sharma, CA &For Respondent: Shri Gautam Singh Choudhary, Addl. CIT
Section 1Section 132Section 133ASection 271Section 271A

u/s 132(4) of the IT Act, 1961\n12-21\n7. The Id. AR of the assessee in addition to the above written\nsubmission so filed vehemently argued that there is no undisclosed income\nwithin the meaning of section 271AAB which is either admitted by assessee\nor determined by A.O. in assessment and hence penalty of Rs.22,21,149/-\nimposed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1651/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Oct 2025AY 2017-18
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

139\nabates and becomes non est. Therefore, no penalty can be levied under\nSection 271(1)(c) of the Income Tax Act. Whereas in the case on hand,\nthere was concealment by the petitioner while filing his first return of\nincome for the assessment year 2012-2013. In fact, the levying of penalty\nwas already dropped in view

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

ITA 1652/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Oct 2025AY 2018-19
For Appellant: Shri Shiva Srinivas, CITFor Respondent: Shri R. Venkata Raman, CA
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

139\nabates and becomes non est. Therefore, no penalty can be levied under\nSection 271(1)(c) of the Income Tax Act. Whereas in the case on hand,\nthere was concealment by the petitioner while filing his first return of\nincome for the assessment year 2012-2013. In fact, the levying of penalty\nwas already dropped in view

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1650/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Oct 2025AY 2015-16
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

139\nabates and becomes non est. Therefore, no penalty can be levied under\nSection 271(1)(c) of the Income Tax Act. Whereas in the case on hand,\nthere was concealment by the petitioner while filing his first return of\nincome for the assessment year 2012-2013. In fact, the levying of penalty\nwas already dropped in view

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

ITA 1653/CHNY/2025[2019-20]Status: DisposedITAT Chennai21 Oct 2025AY 2019-20
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

139\nabates and becomes non est. Therefore, no penalty can be levied under\nSection 271(1)(c) of the Income Tax Act. Whereas in the case on hand,\nthere was concealment by the petitioner while filing his first return of\nincome for the assessment year 2012-2013. In fact, the levying of penalty\nwas already dropped in view

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

ITA 1655/CHNY/2025[2021-22]Status: DisposedITAT Chennai21 Oct 2025AY 2021-22
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

139\nabates and becomes non est. Therefore, no penalty can be levied under\nSection 271(1)(c) of the Income Tax Act. Whereas in the case on hand,\nthere was concealment by the petitioner while filing his first return of\nincome for the assessment year 2012-2013. In fact, the levying of penalty\nwas already dropped in view

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1654/CHNY/2025[2020-21]Status: DisposedITAT Chennai21 Oct 2025AY 2020-21
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

139\nabates and becomes non est. Therefore, no penalty can be levied under\nSection 271(1)(c) of the Income Tax Act. Whereas in the case on hand,\nthere was concealment by the petitioner while filing his first return of\nincome for the assessment year 2012-2013. In fact, the levying of penalty\nwas already dropped in view

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)

139 (1) then explanation to section\n271 (1) (c) are not applicable. Therefore when returned income u/s 153A is\naccepted there is no default u/s 271 (1) (c) and deleted the penalty

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)

139 (1) then explanation to section\n271 (1) (c) are not applicable. Therefore when returned income u/s 153A is\naccepted there is no default u/s 271 (1) (c) and deleted the penalty

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. ROYAL JEWELLERS, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

ITA 196/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
For Appellant: Shri Hemang Gargieya, Adv. &
Section 133ASection 271(1)(c)

penalty under Section 271(1)(c), what has to be seen is whether there is\nany concealment in the return filed by the assessee under Section 153A, and not\nvis-a vis the original return under Section 139.......\nApplying the above principle, we note that in the present case, the AO\nhas accepted the assessee's return filed u/s

ASSISTANT COMMISSIONER OF INCOME TA , JAIPUR vs. SHRI NATH CORPORATION, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

ITA 267/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16
For Appellant: Shri Hemang Gargieya, Adv. &
Section 133ASection 271(1)(c)

penalty under Section 271(1)(c), what has to be seen is whether there is\nany concealment in the return filed by the assessee under Section 153A, and not\nvis-a vis the original return under Section 139....\"\"\nApplying the above principle, we note that in the present case, the AO\nhas accepted the assessee's return filed u/s

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JITENDRA KUMAR AGARWAL, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

ITA 197/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hemang Gargieya, Adv. &For Respondent: Shri Ajey Malik, CIT (through V.C.) a
Section 133ASection 271(1)(c)

penalty under Section 271(1)(c), what has to be seen is whether there is any concealment in the return filed by the assessee under Section 153A, and not vis-a vis the original return under Section 139…….” Applying the above principle, we note that in the present case, the AO has accepted the assessee’s return filed u/s