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1,034 results for “penalty u/s 271”+ Section 10(3)clear

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Key Topics

Section 271(1)(c)109Section 14878Addition to Income71Section 14767Penalty66Section 143(3)43Disallowance29Section 6828Section 37

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

section 68 in respect of such loan amount was justified. In the result, we are of the view that ld. CIT(A) has not erred in law and on facts of the case in sustaining addition made by the ld. CIT(A) to the extent of Rs. 5 lakhs u/s. 68 of the Act. 10. In the result, the ground

Showing 1–20 of 1,034 · Page 1 of 52

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28
Section 25026
Section 143(2)26
Natural Justice24

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

section 68 in respect of such loan amount was justified. In the result, we are of the view that ld. CIT(A) has not erred in law and on facts of the case in sustaining addition made by the ld. CIT(A) to the extent of Rs. 5 lakhs u/s. 68 of the Act. 10. In the result, the ground

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

section 68 in respect of such loan amount was justified. In the result, we are of the view that ld. CIT(A) has not erred in law and on facts of the case in sustaining addition made by the ld. CIT(A) to the extent of Rs. 5 lakhs u/s. 68 of the Act. 10. In the result, the ground

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

section 68 in respect of such loan amount was justified. In the result, we are of the view that ld. CIT(A) has not erred in law and on facts of the case in sustaining addition made by the ld. CIT(A) to the extent of Rs. 5 lakhs u/s. 68 of the Act. 10. In the result, the ground

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

section 68 in respect of such loan amount was justified. In the result, we are of the view that ld. CIT(A) has not erred in law and on facts of the case in sustaining addition made by the ld. CIT(A) to the extent of Rs. 5 lakhs u/s. 68 of the Act. 10. In the result, the ground

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

section 68 in respect of such loan amount was justified. In the result, we are of the view that ld. CIT(A) has not erred in law and on facts of the case in sustaining addition made by the ld. CIT(A) to the extent of Rs. 5 lakhs u/s. 68 of the Act. 10. In the result, the ground

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 of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons

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 of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons

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 of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons

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 of income. 8. In the appeal against the penalty order passed by the AO, the Ld. CIT(Appeals) dismissed the assessee’s appeal with the following observations: Decision: The contention of the Appellant is not accepted for tin following reasons

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 251/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act would be set aside. 9.5.7 In the case of CIT v. SAS Pharmaceuticals 11 taxmann.com 207 (Delhi), the Delhi High Court held that for imposing penalty under section 271(1)(c), concealment of particulars of income or furnishing of inaccurate particular of income by assessee has to be in income-tax return filed

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 252/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act would be set aside. 9.5.7 In the case of CIT v. SAS Pharmaceuticals 11 taxmann.com 207 (Delhi), the Delhi High Court held that for imposing penalty under section 271(1)(c), concealment of particulars of income or furnishing of inaccurate particular of income by assessee has to be in income-tax return filed

DHARMENBHAI MAHENDRABHAI SUTARIA,HUF,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result appeal of the assessee is hereby allowed

ITA 253/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

u/s 271(1)(c) of the Act would be set aside. 9.5.7 In the case of CIT v. SAS Pharmaceuticals 11 taxmann.com 207 (Delhi), the Delhi High Court held that for imposing penalty under section 271(1)(c), concealment of particulars of income or furnishing of inaccurate particular of income by assessee has to be in income-tax return filed

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

3. The learned CIT(Appeals)) has erred in law and on facts in deleting the penalty on the issue of addition of Rs.94,71,966/- in total income as per provisions of Section 115JB on account of provision of doubtful debts & advances. 4. The appellant craves leave to add, modify, amend or alter any grounds of appeal at the time

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

3. The learned CIT(Appeals)) has erred in law and on facts in deleting the penalty on the issue of addition of Rs.94,71,966/- in total income as per provisions of Section 115JB on account of provision of doubtful debts & advances. 4. The appellant craves leave to add, modify, amend or alter any grounds of appeal at the time

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 213/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2007-08

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT (A) has erred on facts and in law in upholding the penalty levied on additions made by the Assessing Officer on account of alleged capital gain of Rs.86,60,942 on account of undisclosed short term capital gain

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 218/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT (A) has erred on facts and in law in upholding the penalty levied on additions made by the Assessing Officer on account of alleged capital gain of Rs.86,60,942 on account of undisclosed short term capital gain

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 217/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT (A) has erred on facts and in law in upholding the penalty levied on additions made by the Assessing Officer on account of alleged capital gain of Rs.86,60,942 on account of undisclosed short term capital gain

SHRI ROHITJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 210/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT (A) has erred on facts and in law in upholding the penalty levied on additions made by the Assessing Officer on account of alleged capital gain of Rs.86,60,942 on account of undisclosed short term capital gain

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ITA 211/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2005-06

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(c) of the Income Tax Act, 1961 passed by the Assessing Officer on 28.03.2016. 2. The Ld. CIT (A) has erred on facts and in law in upholding the penalty levied on additions made by the Assessing Officer on account of alleged capital gain of Rs.86,60,942 on account of undisclosed short term capital gain