BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1,414 results for “penalty u/s 271”

Sorted by relevance

Delhi6,612Mumbai5,986Ahmedabad1,414Kolkata1,412Pune1,097Jaipur1,063Bangalore1,023Chennai852Indore796Hyderabad648Surat574Chandigarh514Amritsar325Rajkot302Raipur251Cochin208Visakhapatnam201Lucknow187Nagpur169Karnataka164Cuttack154Agra132Patna128Ranchi105Allahabad104Dehradun102Guwahati91Jodhpur76Jabalpur70Panaji54Calcutta39Varanasi23Kerala18SC14Telangana9Rajasthan4Punjab & Haryana2Gauhati1

Key Topics

Section 271(1)(c)114Penalty71Addition to Income67Section 14860Section 14759Section 143(3)45Section 6834Disallowance34Section 14A

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1032/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2004-05
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 5 lakhs

Showing 1–20 of 1,414 · Page 1 of 71

...
28
Section 3727
Section 234A22
Limitation/Time-bar22

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2771/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 5 lakhs

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1031/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2004-05
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 5 lakhs

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2772/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 5 lakhs

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1030/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 5 lakhs

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1029/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

penalty can be levied u/s. 271(1)(c) of the Act. Regarding penalty on account of addition of Rs. 5 lakhs

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal filed by the Assessee in ITA No

ITA 1741/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

penalty u/s. 271(1)(c) on addition of Rs.94,71,966/- in the book profit u/s. 115JB on account of provision

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal filed by the Assessee in ITA No

ITA 1750/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2009-10

Bench: Dr. Brr Kumar & Shri T.R.Senthil Kumar

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 115Section 115JSection 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274

penalty u/s. 271(1)(c) on addition of Rs.94,71,966/- in the book profit u/s. 115JB on account of provision

GUJARAT POWER CORPORATION LIMITED-GPCL,,AHMEDABAD vs. THE ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR

In the result, appeals filed by the Assessee are hereby allowed

ITA 1860/AHD/2019[2003-04]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2003-04
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

penalty for furnishing inaccurate particulars of income u/s. 271(1)(c) of the Act as follows: Penalty u/s. 2003-04 2004-05 2005-06 2006-07 271

GUJARAT POWER CORPORATION LIMITED-GPCL,,AHMEDABAD vs. THE ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR

In the result, appeals filed by the Assessee are hereby allowed

ITA 1862/AHD/2019[2005-06]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2005-06
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

penalty for furnishing inaccurate particulars of income u/s. 271(1)(c) of the Act as follows: Penalty u/s. 2003-04 2004-05 2005-06 2006-07 271

GUJARAT POWER CORPORATION LIMITED-GPCL,,AHMEDABAD vs. THE ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR

In the result, appeals filed by the Assessee are hereby allowed

ITA 1863/AHD/2019[2006-07]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2006-07
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

penalty for furnishing inaccurate particulars of income u/s. 271(1)(c) of the Act as follows: Penalty u/s. 2003-04 2004-05 2005-06 2006-07 271

GUJARAT POWER CORPORATION LIMITED-GPCL,,AHMEDABAD vs. THE ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR

In the result, appeals filed by the Assessee are hereby allowed

ITA 1861/AHD/2019[2004-05]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2004-05
For Appellant: Shri S.N. Soparkar, Sr. Adv. &For Respondent: Shri Vidhyut Trivedi, Sr.D.R
Section 10Section 271(1)(c)Section 32Section 35ESection 37

penalty for furnishing inaccurate particulars of income u/s. 271(1)(c) of the Act as follows: Penalty u/s. 2003-04 2004-05 2005-06 2006-07 271

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

ITA 1392/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad13 Oct 2022AY 2010-11
For Appellant: Shri S.N. Soparkar, Shri Parin ShahFor Respondent: None
Section 250Section 271Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act levying penalty of " 89,90,233/- on the ground of furnishing inaccurate particulars

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

ITA 1390/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad13 Oct 2022AY 2008-09
For Appellant: Shri S.N. Soparkar, Shri Parin ShahFor Respondent: None
Section 250Section 271Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act levying penalty of " 89,90,233/- on the ground of furnishing inaccurate particulars

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

ITA 1389/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad13 Oct 2022AY 2007-08
For Appellant: Shri S.N. Soparkar, Shri Parin ShahFor Respondent: None
Section 250Section 271Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act levying penalty of " 89,90,233/- on the ground of furnishing inaccurate particulars

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

ITA 1391/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad13 Oct 2022AY 2009-10
For Appellant: Shri S.N. Soparkar, Shri Parin ShahFor Respondent: None
Section 250Section 271Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act levying penalty of " 89,90,233/- on the ground of furnishing inaccurate particulars

DEVENDRA NARENDRABHAI THAKKER,,AHMEDABAD vs. ACIT, CIRCLE-5(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 762/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad28 Jun 2018AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No. 762/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2011-12) Devendra Narendrabhai Acit, बनाम/ Thakker, Cir – 5(2), Vs. C/O Maffick Logistics, 228, Ahmedabad. Akshar Arcade, Opp. Memnagar Fire Station, Navrangpura, Ahmedabad-14 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abfpt 6354 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Jyotish M. Shah, A.R. ""यथ" क" ओर से/Respondent By : Shri Prasoon Kabra, Sr.D.R.

For Appellant: Shri Jyotish M. Shah, A.RFor Respondent: Shri Prasoon Kabra, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 263Section 271Section 274Section 54ESection 54G

Penalty levied is invalid & bad as Notice u/s 274 r.w.s 271 for penalty u/s 271(1)(C) does not state

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD vs. M/S. KGN INDUSTRIES LTD, AHMEDABAD

In the result, appeal field by the Revenue is allowed

ITA 9/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad07 Sept 2022AY 2010-11
For Appellant: Shri Shri Shramdeep Sinha, Sr. D.RFor Respondent: None
Section 139(1)Section 144Section 148Section 14ASection 234ASection 271(1)(c)Section 271BSection 271FSection 40

penalty proceedings both u/s. 271(1)(c) for concealment of income and also issued penalty notice u/s. 271F for not filing

RAOOF R DHANANI,MUMBAI vs. THE ACIT CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

ITA 409/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad31 May 2022AY 2010-11

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

penalty proceedings u/s 271(1)(c) of the Act on account of concealment of income. 6. The assessee during the penalty

RAOOF R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

ITA 407/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad31 May 2022AY 2005-06

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

penalty proceedings u/s 271(1)(c) of the Act on account of concealment of income. 6. The assessee during the penalty