Section 271(1)(d) — 44 judgments | BharatTax

MANOJ RAJARAM SHARMA,THANE vs. COMMISSIONER OF INCOME-TAX, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 8313/MUM/2025[2020-2021]Status: DisposedITAT Mumbai20 Mar 2026AY 2020-2021

Bench: Shri Pawan Singh & Shri Makarand Vasant Mahadeokarmanoj Rajaram Ito - 42(3)(4), Sharma, Mumbai Office No. 615, 6Th Vs. Kautilya Bhawan, C- Floor, Centura Square 41-43, Avenue 3, Near It Park, Sg Barve Videsh Bhavan, G Road, Thane, Block, Bkc, Mumbai Maharashtra-400 604. – 400 051. Pan/Gir No. Bytps1944K (Applicant) (Respondent) Assessee By Shri Suryadev Yadav, Shri Karan Hariya & Shri Prashant Gupta, Ld. Ars Revenue By Shri Bhagirath Ramawat, Ld. Dr Date Of Hearing 17.03.2026 Date Of Pronouncement 20.03.2026

Section 133(6)Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250Section 272A(1)(d)Section 4Section 44A

Appellant received the first physical notice by speed post, a prompt response was submitted. The Ld. Commissioner further erred in sustaining penalty under Section 271(1)(d), as there was no wilful non-compliance. The Appellant seeks an opportunity to submit proof of income sources and prays for waiver

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

ITA 580/IND/2025[2016-17]Status: DisposedITAT Indore19 Jan 2026AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Date of Hearing

Section 142(1)Section 144Section 147Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for\nstatistical purposes

ITA 564/IND/2025[2016-17]Status: DisposedITAT Indore19 Jan 2026AY 2016-17

For Respondent: \nShri Anup Singh, CIT-DR

Section 142(1)Section 144Section 147Section 69

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER &\nSHRI BHAGIRATH MAL

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for\nstatistical purposes

ITA 563/IND/2025[2015-16]Status: DisposedITAT Indore19 Jan 2026AY 2015-16

For Respondent: \nShri Anup Singh, CIT-DR

Section 142(1)Section 144Section 147Section 69

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER &\nSHRI BHAGIRATH MAL

ZYKA MERCHANDISE PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE -2, BHOPAL

ITA 562/IND/2025[2014-15]Status: DisposedITAT Indore19 Jan 2026AY 2014-15

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Shri Anup Singh, CIT-DR

Section 142(1)Section 144Section 147Section 69

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER &\nSHRI BHAGIRATH MAL

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. DCIT CENTRAL CIRCLE-2, BHOPAL

In the result, all the appeals of the assessee before us are allowed for statistical purposes

ITA 555/IND/2025[2017-18]Status: DisposedITAT Indore19 Jan 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Harsh Vijaywargiya, C.AFor Respondent: Date of Hearing

Section 142(1)Section 144Section 147Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT

BIRAJA REALCON PRIVATE LIMITED,BHUBANESWAR vs. JCIT, RANGE-1, BBSR, BHUBANESWAR

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 576/CTK/2025[2015-16]Status: DisposedITAT Cuttack05 Dec 2025AY 2015-16

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.576/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2015-16) Biraja Realcon Private Limited, Plot Vs Jcit, Range-1, No.29, Basundhara Colony, Bhubaneswar. Naharkanta, Hansapal, Bhubaneswar. Pan No. : Aafcb 5362 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : None (Adjournment Petition) : Shri Vijaya Singh, Ld Sr Dr राज"व क" ओर से /Revenue By सुनवाई क" तार"ख / Date Of Hearing : 5 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 5 /12/2025 आदेश / O R D E R Per Bench :

For Appellant: None (Adjournment petition)

Section 271(1)(d)

आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING

SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

ITA 387/SRT/2025[2021-22]Status: DisposedITAT Surat28 Nov 2025AY 2021-22

Section 144Section 250Section 254(1)Section 271A(1)(d)

{ "clean_text": "आयकर अपीलीय अधिकरण, सूरत न्यायपीठ, सूरत\nIN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT\nBEFORE SHRI DINESH

SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

ITA 386/SRT/2025[2021-22]Status: DisposedITAT Surat28 Nov 2025AY 2021-22

Section 144Section 250Section 254(1)Section 271A(1)(d)

{ "clean_text": "आयकर अपीलीय अधिकरण, सूरत न्यायपीठ, सूरत\nIN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT\nBEFORE SHRI DINESH

SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

In the result, the ground of appeal raised in this appeal is allowed for statistical purposes

ITA 385/SRT/2025[2021-22]Status: DisposedITAT Surat28 Nov 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 385 To 387/Srt/2025 (Ay 2021-22) (Physical Hearing) Shardaben Dhanjibihai Savani Assessment Unit Income-Tax 74-75, 3Rd Floor Om Industries-8, Department Jurisdictional Ao/ Umbhel Road, Parabgam, Kamrej, Income Tax Officer, बनाम/ Surat-394 101 Ward-2(3)(4) Surat, Aaykar Vs [Pan : Kiyps 3244 C] Bhawan, Majura Gate, Surat- 395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 144Section 250Section 254(1)Section 271A(1)(d)

आयकर अपीलीय अिधकरण, सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA

JAYGANGA EXIM INDIA PRIVATE LIMITED ,INDORE vs. ACIT CENTRAL-2, BHOPAL

The appeal of the assessee is allowed

ITA 211/IND/2025[2018-19]Status: DisposedITAT Indore30 Oct 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Paresh M Joshiassessment Year: 2018-19

Section 129Section 142(1)Section 144Section 246ASection 250Section 253Section 271(1)(d)Section 69C

आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND

MANI SHANTHI,NAMAKKAL vs. ITO, CIRLCE-1,, ERODE

In the result, the appeal filed by the assessee is partly allowed

ITA 98/CHNY/2025[2020-21]Status: DisposedITAT Chennai09 Apr 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.98/Chny/2025 िनधा9रण वष9 /Assessment Year: 2020-21

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Smt. Gouthami Manivasagam, JCIT

Section 142(1)Section 144Section 271(1)(d)Section 272A(1)(d)

आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनु कुमार िग"र

JAYASHREE AND COMPANY,TIRUPUR vs. ITO, WARD-1(2), TIRUPUR

In the result, both the appeals filed by the assessee are partly allowed

ITA 3350/CHNY/2024[2018-19]Status: DisposedITAT Chennai28 Feb 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3349 & 3350/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 Jayashree & Company, Vs. The Income Tax Officer, 1-B, Kumar Nagar West, Ward 1(2), Valayangadu, Tirupur 641 603. Tiruppur. [Pan:Aaefj4555F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2025 घोषणा की तारीख /Date Of Pronouncement : 28.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 18.11.2024 & 14.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Years 2016-17 & 2018-19 Under Sections 271(1)(B) & 271(1)(D) Of The Income Tax Act, 1961 [“Act” In Short] Respectively.

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Shri A. Sasikumar, CiT

Section 142(1)Section 148ASection 271(1)(b)

against ₹.20,000/-, our findings would be equally applicable to the assessment year under consideration by restricting the penalty under section 271(1)(d) of the Act at ₹.10,000/- as against ₹.20,000/-. Thus, the grounds raised by the assessee for AY 2018-19 are partly allowed

JAYASHREE AND COMPANY,TIRUPUR vs. ITO, WARD-1(2), TIRUPPUR

In the result, both the appeals filed by the assessee are partly allowed

ITA 3349/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3349 & 3350/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 Jayashree & Company, Vs. The Income Tax Officer, 1-B, Kumar Nagar West, Ward 1(2), Valayangadu, Tirupur 641 603. Tiruppur. [Pan:Aaefj4555F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2025 घोषणा की तारीख /Date Of Pronouncement : 28.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 18.11.2024 & 14.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Years 2016-17 & 2018-19 Under Sections 271(1)(B) & 271(1)(D) Of The Income Tax Act, 1961 [“Act” In Short] Respectively.

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Shri A. Sasikumar, CiT

Section 142(1)Section 148ASection 271(1)(b)

against ₹.20,000/-, our findings would be equally applicable to the assessment year under consideration by restricting the penalty under section 271(1)(d) of the Act at ₹.10,000/- as against ₹.20,000/-. Thus, the grounds raised by the assessee for AY 2018-19 are partly allowed