Penalties – Section 271

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113942	Taxpundit	1123Taxpundit33	Pradip S Birewar	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & T.R. Senthil Kumar	ITA 218 / AHD / 2023	24/11/2023	271(1)(c) 292C 139(5) 148	2013-14	Dismissed	1
113940	Taxpundit	1123Taxpundit31	Sandeep Kaur Gill	ITO	Raipur Tribunal	ITAT		Raipur	RAVISH SOOD & ARUN KHODPIA	TA 267 / RPR / 2022	24/11/2023	271(1)(c) 147	2014-15	Dismissed	1
113930	Taxpundit	1123Taxpundit21	GOLDEN STAR DESIGNER P LTD	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & T.R. Senthil Kumar	ITA No. 1149/Ahd/2019	17/11/2023	271(1)(c) 133A 274 139(5)	2015-16	Partly	1
113883	Taxpundit	1023Taxpundit13	Amritlaxmi Commercial Pvt Ltd	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Rajesh Kumar	ITA 698 / KOL / 2023	13/10/2023	131 142(1) 271(1)(b) 274 254	2012-13	Dismissed	1
113863	Taxpundit	923Taxpundit50	Nilon's Enterprises	JCIT	Pune Tribunal	ITAT		Pune	R.S. SYAL & I S.S. VISWANETHRA RAVI	ITA No.640/PUN/2022	26/09/2023	269SS 271D	2016-17	Allowed	1
113847	Taxpundit	923Taxpundit34	Lalit Johari	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Suchitra Kamble	ITA No. 493/Ahd/2023	15/09/2023	153A 143(3) 271AAB 158BFA(2) 132	2014-15	Partly	1
113824	Taxpundit	923Taxpundit11	PR COMMISSIONER OF INCOME TAX -CENTRAL-1	SURYA AGROTECH INFRASTRUCTURE LIMITED	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 927/2019	06/09/2023	260A 132(4) 271(1)(c) 68	2013-14 2014-15	Dismissed	1
113821	Taxpundit	923Taxpundit8	APHV INDIA INVESTCO PRIVATE LIMITED	ASSISTANT COMMISSIONER OF INCOME TAX	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 14224/2022 & CM APPL. 43451/2022	06/09/2023	271(1)(c) 148 142(1)	2015-16 2016-17	Allowed	1
113772	Taxpundit	823Taxpundit95	Srinivasa Reddy	Joint Commissioner of lncome Tax	TELANGANA High Court	High Court	TELANGANA		UJJAL BHUYAN & C.V. BHASKAR REDDY	WRIT PETITION NO: 44285 OF 2022	26/12/2022	271D 151 156 27lD	2016-17	Allowed	1
113761	Taxpundit	823Taxpundit84	Sandeep Chopra son of late Bhim Sain Chopra alias Bhim Sen Chopra	Principal Commissioner of Income Tax	JHARKHAND High Court	High Court	JHARKHAND		Deepak Roshan	W.P.(T) No. 2972 of 2022	09/02/2023	147 143 (2) 142(1) 148 271(1)(c)	2015-16	Allowed	1
113739	Taxpundit	823Taxpundit62	Lok Developers	Deputy Commissioner of Income tax Circle	BOMBAY High Court	High Court	BOMBAY		DHIRAJ SINGH THAKUR & KAMAL KHATA	WRIT PETITION NO. 1983 OF 2022	15/02/2023	144B 271(1)(c) 156 148 282	2015-16 2016-17 2017-18	Allowed	1
113734	Taxpundit	823Taxpundit57	KEB Hana Bank	JCIT	Chennai Tribunal	ITAT		Chennai	V. Durga Rao & Manjunatha G	I.T.A. Nos.440, 441 & 442/Chny/2023	10/08/2023	271FAA 285BA	2018-19 2019-20 2020-21	Allowed	1
113726	Taxpundit	823Taxpundit49	Vatika Hotels Pvt Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	CHALLA NAGENDRA PRASAD	ITA 1763 / DEL / 2023	11/08/2023	271(1)(c) 274	2008-09	Allowed	1
113725	Taxpundit	823Taxpundit48	Karmick Solutions Private Limited	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Girish Agrawal	I.T.A. No. 641/KOL/2023	09/08/2023	249 253 274 271(1)(c)	2011-12	Allowed	1
113720	Taxpundit	823Taxpundit43	PR COMMISSIONER OF INCOME TAX -CENTRAL -1	VALLEY IRON & STEEL CO LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 913/2019	18/07/2023	271(1)(c) 43B 142(1) 143(2)	2014-15	Dismissed	1
113697	Taxpundit	823Taxpundit20	Saraswati Gupta	ITO	Kolkata Tribunal	ITAT		Kolkata	Manish Borad & Sonjoy Sarma	ITA 86 / KOL / 2023 , ITA Nos 88 , 89/KOL/2023	04/08/2023	143(3) 271A 44AB 147 148	2011-12 2012-13	Dismissed	1
113678	Taxpundit	823Taxpundit1	Amazon Web Services, Inc.	ACIT	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & ASTHA CHANDRA	ITA 522 / DEL / 2023	01/08/2023	147 144C 151 201 234A 271(1)(c)	2014-15 2016-17	Allowed	1
113676	Taxpundit	723Taxpundit181	Gujarat Urja Nigam Ltd	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA Nos: 281 & 282/Ahd/2018	31/07/2023	143(3) 14A 115JB 271(1)(c) 234B	2013-14 2014-15	Allowed	1
113644	Taxpundit	723Taxpundit149	Dehradun Chartered Accountants Society	The Union of India	UTTARAKHAND High Court	High Court	UTTARAKHAND		RAGHVENDRA SINGH CHAUHAN & MANOJ KUMAR TIWARI	WRIT PETITION (PIL) NO. 09 OF 2021	15/01/2021	271B	2021-21	Directions issued	1
113631	Taxpundit	723Taxpundit136	ARUNA SINGH	NATIONAL FACELESS ASSESSMENT CENTRE, DELHI & ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 8866/2023	05/07/2023	144B 271(1)(c) 54 148	2013-14	Dismissed	1
113622	Taxpundit	723Taxpundit127	PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2	GOPAL KUMAR GOYAL	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 345/2023	06/07/2023	271(1)(c) 264 80-O	2004-05	Dismissed	1
113615	Taxpundit	723Taxpundit120	Arun Duggal	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR U.S	ITA 439 / DEL / 2020	20/07/2023	271 274	2009-10	Allowed	1
113571	Taxpundit	723Taxpundit76	RAVI SHANKAR SINGH	DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE	Madhya Pradesh	High Court	Madhya Prades		SHEEL NAGU & MANINDER S. BHATTI	WRIT PETITION No.11845 of 2021	14/06/2022	127 270(A) 271(AAB) 234(A) 234(B) 234(C) 234(D)	2013-14 2016-17 2017-18 2018-19 2019-20	Directions issued	1
113567	Taxpundit	723Taxpundit72	GURUMUKH AHUJA	INCOME TAX OFFICER WARD 2(1)	Madhya Pradesh	High Court	Madhya Prades		SHEEL NAGU & MANINDER S. BHATTI	WRIT PETITION NO.9013 OF 2022	26/04/2022	142(1) 271(1)(c) 144B(7)(vii)	2014-15	Dismissed	1
113559	Taxpundit	723Taxpundit64	RAVI KUMAR VAISHYA	Income Tax Officer	Madhya Pradesh	High Court	Madhya Prades		SHEEL NAGU & DWARKA DHISH BANSAL	WP No. 9675 of 2023	27/04/2023	148 271(1)(c) 148-A(b) 149 153A	2014-15	Directions issued	1
113555	Taxpundit	723Taxpundit60	THE COMMISSIONER INCOME TAX - 1, AAYKAR BHAWAN, INDORE (MADHYA PRADESH)	S KUMAR TYRES MANUFACTURING CO LTD	Madhya Pradesh	High Court	Madhya Prades		VIVEK RUSIA & AMAR NATH (KESHARWANI)	INCOME TAX APPEAL No. 142 of 2003	04/11/2022	148 271(1)(c)	1992-93	Dismissed	1
113533	Taxpundit	723Taxpundit38	Bizznet Online Systems Pvt Ltd	ACIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & NARENDER KUMAR CHOUDHRY	ITA Nos. 1117/Mum/2023,ITA Nos. 1118 & 1113/Mum/2023	05/07/2023	143(3) 147 271(1) (c) 24 (a)	2010-11 2011-12	Allowed	1
113508	Taxpundit	723Taxpundit13	DLF COMMERCIAL PROJECTS CORPORATION	NATIONAL FACELEASSASSESSMENT CENTRE DELHI & ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 8011/2023 & CM Nos.30839-40/2023	01/06/2023	144B 156 271A(1)(c) 147	2013-14	Directions issued	1
113505	Taxpundit	723Taxpundit10	R.M Chemicals P Ltd	DCIT	Indore Tribunal	ITAT		Indore	VIJAY PAL RAO & M. BIYANI	ITA No. 353/Ind/2022	03/07/2023	80 -IC(7) 271(1)(c) 274	2013-14	Allowed	1
113495	Taxpundit	623Taxpundit181	Aditya Exim Limited	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & MADHUMITA ROY	ITA 77 / AHD / 2017	28/06/2023	144(3) 143(1) 271(1)(c)	2011-12	Dismissed	1
113460	Taxpundit	623Taxpundit146	Pr. Commissioner of Income Tax, Jaipur-3, Statue Circle, Cscheme Jaipur	GVK Jaipur Expressway Ltd	RAJASTHAN High Court	High Court	RAJASTHAN		K.S. JHAVERI & VIJAY KUMAR VYAS	D.B. Income Tax Appeal No. 232 / 2016	10/10/2017	43B(f) 14A 271(1)(c) 143(3) 115JB	2005-06	Dismissed	1
113450	Taxpundit	623Taxpundit136	KIRAT HOTELS PVT LTD	ITO	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR U S	ITA 1628 / DEL / 2018	22/06/2023	68 145 271(1)(c)	2014-15	Dismissed	1
113449	Taxpundit	623Taxpundit135	Paras Mal Jain	DCIT	Jaipur Tribunal	ITAT		Jaipur	SANDEEP GOSAIN & RATHOD KAMLESH JAYANTBHAI	ITA 353 / JPR / 2022	22/06/2023	271AAB 274 275 143(3) 132	2013-14	Allowed	1
113443	Taxpundit	623Taxpundit129	Commissioner of Income Tax-I, New Central Revenue Building Statue Circle Jaipur(Raj)	Mantri Share Brokers (P) Ltd	RAJASTHAN High Court	High Court	RAJASTHAN		K.S. JHAVERI & INDERJEET SINGH	D.B. Income Tax Appeal No. 502 / 2011	05/09/2017	133A 271(1)(c) 87 (6)	2003-04 2005-06 2006-07	Dismissed	1
113433	Taxpundit	623Taxpundit119	Principal Commissioner of Income Tax -1	Zuberi Engineering -Co	RAJASTHAN High Court	High Court	RAJASTHAN		K.S. JHAVERI & INDERJEET SINGH	D.B.Income Tax Appeal No	18/05/2017	133A 271(1)(C) 145(3)		Dismissed	1
113424	Taxpundit	623Taxpundit110	Honda Access India Pvt Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	N.K.BILLAIYA & ANUBHAV SHARMA	ITA No. 3368/Del/2018	14/06/2023	57(iii) 251(2) 271(1)(c)	2013-14	Allowed	1
113405	Taxpundit	623Taxpundit91	Rakesh Garg	Principal Comissioner Of Income Tax	RAJASTHAN High Court	High Court	RAJASTHAN		AKIL KURESHI & SUDESH BANSAL	D.B. Civil Writ Petition No. 4178/2021	17/02/2022	44AB 271B 144C 2(1)(c)	2014-15	Allowed	1
113389	Taxpundit	623Taxpundit75	Girdharbhai Haribhai Gajera	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH & A.L.SAINI	ITA 143 / SRT / 2019	22/02/2023	2(14) 2(14)(iii)(b) 2(47) 28(1) 28(i) 44AB 45, 45(2) 50C 142(1) 143(2) 143(3) 271(1)(b)	2015-16	Partly	1
113386	Taxpundit	623Taxpundit72	DCIT	Deepak Kumar	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & PRADIP KUMAR KEDIA	ITA No.1306/Del/2020	13/06/2023	269SS 271D	2016-17	Dismissed	1
113356	Taxpundit	623Taxpundit42	SHRI SAI BALAJI GAS CYLINDERS P LTD	ACIT	Chennai Tribunal	ITAT		Chennai	MANJUNATHA G & MANOMOHAN DAS	ITA 3222 / CHNY / 2019	09/06/2023	269SS 271D 143(3)	2012-13	Dismissed	1
113283	Taxpundit	523Taxpundit144	Mohammad Daud	ITO	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 1691 / DEL / 2022	22/05/2023	44AB 271B 139(1) 142(1) 144	2017-18	Allowed	1
113279	Taxpundit	523Taxpundit140	ACIT	Godaddy com LLC USA	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & ASTHA CHANDRA	ITA 9405 / DEL / 2019	26/05/2023	271(1)(c) 144C(13) 9(1)(vi) 274	2013-14 2014-15	Dismissed	1
113264	Taxpundit	523Taxpundit125	DHARAMRAJ	INCOME TAX OFFICER	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 9227/2021	17/01/2022	148 142(1) 271(1) (b) 221(1)		Set Aside	1
113251	Taxpundit	523Taxpundit112	Shavva Sudheer Reddy	ACIT	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA 402 / Hyd / 2022	22/05/2023	271(1)(c) 143(3) 69B 131 132	2015-16	Dismissed	1
113209	Taxpundit	523Taxpundit70	S.Manoharan	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & V.BHAVANI SUBBAROYAN	T.C.A.Nos.403 to 408 of 2015	22/12/2022	260A 271(1)(c) 143(3) 153(A)	2002-03	Directions issued	1
113200	Taxpundit	523Taxpundit61	Taj Exim International Limited	DCIT	Mumbai Tribunal	ITAT		Mumbai	G.S. PANNU & SANDEEP SINGH KARHAIL	ITA no.6356/Mum./2012	11/05/2023	271(1)(c) 250 254(1)	2006-07	Allowed	1
113171	Taxpundit	523Taxpundit32	PR. COMMISSIONER OF INCOME TAX -6.....	NATIONAL TEXTILES CORPORATION LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 962/2018	22/03/2023	143(3) 32(1)(ii) 271(1)(C)	2009-10	Dismissed	1
113165	Taxpundit	523Taxpundit26	ACIT	Varun Beverages Ltd	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & B.R.R. KUMAR	ITA No. 403 /Del/2016	08/05/2023	271AAA 132(4) 153A 14A	2012-13	Dismissed	1
113159	Taxpundit	523Taxpundit20	DIVA EXPORTS PVT LTD	DCIT	Mumbai Tribunal	ITAT		Mumbai	AMIT SHUKLA & PADMAVATHY S	ITA 3218 / MUM / 2022	08/05/2023	271(1) (c) 143(1) 36(1)(iii) 37(1)	2014-15	Allowed	1
113149	Taxpundit	523Taxpundit10	Varadarajan Narayan Aiya	ITO	Bangalore Tribunal	ITAT		Bangalore	George George & Laxmi Prasad Sahu	ITA 91 / BANG / 2023	02/05/2023	269SS 271D 148 153C	2017-18	Partly	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring

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