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23 results for “penalty u/s 271”+ Section 133Aclear

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Key Topics

Addition to Income23Disallowance17Section 271(1)(c)16Survey u/s 133A13Section 133A12Section 14712Section 153A12Section 115J10Section 143(3)

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 proceedings u/s. 271(1)(c) had also been initiated in the assessment order. The assessing officer stated that during the survey proceedings u/s. 133A which was conducted on the assessee as well as on SPI on 14.07.2006, the appellant had made disclosure with respect to addition of provision of doubtful debts and advance of Rs.94,71,966/- in working

Showing 1–20 of 23 · Page 1 of 2

9
Penalty9
Section 271(1)7
Reopening of Assessment7

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 proceedings u/s. 271(1)(c) had also been initiated in the assessment order. The assessing officer stated that during the survey proceedings u/s. 133A which was conducted on the assessee as well as on SPI on 14.07.2006, the appellant had made disclosure with respect to addition of provision of doubtful debts and advance of Rs.94,71,966/- in working

EARTH REALITY,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal is dismissed

ITA 460/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad05 May 2025AY 2015-16

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2015-16 Earth Reality Dcit, Cir.1(1)(1) Earth-49, Vs Vadodara. Opp: Misuza Court Vasna Road, Vadodara 390 007 Pan : Aadfe 0069 N (Applicant) (Responent) Assessee By : Shri Hemant Suthar, Ar Revenue By : Ms.Bhavnasingh Gupta, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 30/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 05/05/2025 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Hemant Suthar, ARFor Respondent: Ms.Bhavnasingh Gupta, Sr.DR
Section 133ASection 143(3)Section 250Section 271(1)(c)

u/s. 271(1)(c) of the I.T Act, 1961 of Rs. 4,32,600/-. The Ld. CIT(A) ought to have appreciated the fact that the appellant firm has disclosed an amount of Rs. 14,00,000/- for A.Y 2015- 16 during the survey proceedings and accordingly also paid advance tax of Rs. 4,50,000/- on 25/03/2015 and that

ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1), VADODARA, VADODARA vs. RADHIKA JEWELLERS, VADODARA

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1263/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad07 Jan 2026AY 2013-14

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 133ASection 271(1)(c)

133A of the Act was conducted in the business premises of the assessee on 19-10-2012. During the course of survey, the assessee admitted unaccounted income to the tune of Rs. 2,01,00,050/- on account of difference in stock of gold, silver ornaments, bullion as well as excess cash found. For the Asst. Year 2013-14, assessee

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-3(3),, AHMEDABAD vs. M/S. ATRI DEVELOPERS,, AHMEDABAD

Appeal is dismissed

ITA 2855/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2013-14 The Dcit, Cir.3(3) M/S.Atri Developers Ahmedabad. Vs 19, Ambalal House Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D Assessment Year : 2013-14 M/S.Atri Developers The Dcit, Cir.3(3) 19, Ambalal House Vs Ahmedabad. Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Prateek Sharma, Sr.DR
Section 133ASection 250

penalty u/s 271(l)(c) of the Act.” Revenues’s appeal ITA No.2855/A/2016: “1. The Ld. CIT(A) has erred in law and on facts in allowing the relief of Rs.5,98,26,995/- out of total addition of Rs.6,78,33,882/- made on account of undisclosed income. 1.1 The Ld. CIT(A) has erred

M/S. ATRI DEVELOPERS,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, AHMEDABAD

Appeal is dismissed

ITA 2859/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2013-14 The Dcit, Cir.3(3) M/S.Atri Developers Ahmedabad. Vs 19, Ambalal House Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D Assessment Year : 2013-14 M/S.Atri Developers The Dcit, Cir.3(3) 19, Ambalal House Vs Ahmedabad. Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Prateek Sharma, Sr.DR
Section 133ASection 250

penalty u/s 271(l)(c) of the Act.” Revenues’s appeal ITA No.2855/A/2016: “1. The Ld. CIT(A) has erred in law and on facts in allowing the relief of Rs.5,98,26,995/- out of total addition of Rs.6,78,33,882/- made on account of undisclosed income. 1.1 The Ld. CIT(A) has erred

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 977/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

penalty proceedings u/s. 271(1)(c) of the Act. 16. Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal. 9. We have heard the submissions of the Ld Counsel for the assessee Sri. Mehul K. Patel and perused the materials available on record including

SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 976/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

penalty proceedings u/s. 271(1)(c) of the Act. 16. Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal. 9. We have heard the submissions of the Ld Counsel for the assessee Sri. Mehul K. Patel and perused the materials available on record including

SMT. RITABEN SAKETKUMAR TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 975/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

penalty proceedings u/s. 271(1)(c) of the Act. 16. Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal. 9. We have heard the submissions of the Ld Counsel for the assessee Sri. Mehul K. Patel and perused the materials available on record including

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 978/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

penalty proceedings u/s. 271(1)(c) of the Act. 16. Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal. 9. We have heard the submissions of the Ld Counsel for the assessee Sri. Mehul K. Patel and perused the materials available on record including

THE ITO WARD-5(3)(1) (PREVIOUSLY THE ACIT, CENTRAL CIRCLE-2(2)), AHMEDABAD vs. SHRI SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA, AHMEDABAD

In the result the assessee appeal in ITA

ITA 921/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

penalty proceedings u/s. 271(1)(c) of the Act. 16. Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal. 9. We have heard the submissions of the Ld Counsel for the assessee Sri. Mehul K. Patel and perused the materials available on record including

THE ACIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SMT. RITABEN SAKETKUMAR TANNA, AHMEDABAD

In the result the assessee appeal in ITA

ITA 920/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

penalty proceedings u/s. 271(1)(c) of the Act. 16. Your Appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal. 9. We have heard the submissions of the Ld Counsel for the assessee Sri. Mehul K. Patel and perused the materials available on record including

JET AIR AGENCIES PVT LTD,WEST BENGAL vs. CENTRAL CIRCLE 2(3)AHMEDABAD, AHMEDABAD

In the result, Ground Nos

ITA 685/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad31 May 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

penalty proceeding u/s 271(1)C of the Act in respect of addition & disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment under Section 147 of the Act. 3. While discussing the assessee’s challenge to reopening

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1594/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 May 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

penalty proceeding u/s 271(1)C of the Act in respect of addition & disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment under Section 147 of the Act. 3. While discussing the assessee’s challenge to reopening

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1595/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 May 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

penalty proceeding u/s 271(1)C of the Act in respect of addition & disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment under Section 147 of the Act. 3. While discussing the assessee’s challenge to reopening

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1596/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 May 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

penalty proceeding u/s 271(1)C of the Act in respect of addition & disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment under Section 147 of the Act. 3. While discussing the assessee’s challenge to reopening

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1597/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad31 May 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

penalty proceeding u/s 271(1)C of the Act in respect of addition & disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment under Section 147 of the Act. 3. While discussing the assessee’s challenge to reopening

VINODBHAI LAXMANBHAI PITHIYA,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1) (PREVIOUSLY THE ITO- WARD-1(2)(5)), VADODARA

In the result, this ground of appeal filed by the assessee is allowed for statistical purposes

ITA 919/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Jun 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Kinjal Shah, C.AFor Respondent: Shri Hargovind Singh, Sr. DR
Section 131Section 131(1)Section 133ASection 26A

133A of the Act was carried out in the case of the assessee on 06.03.2018. During the course of survey proceedings, in the statement recorded on oath under Section 131(1) of the Act, the assessee was asked to explain the adjustment of business losses of Rs. 89,39,413/- against Short Term Capital Gain (in short “STCG”) earned

SHAILESH SUBODHCHANDRA JHAVERI,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 14/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Penalty proceedings u/s 271(1)(c) of the Act are separately initiated concealment of income. [Addition: Rs. 1,52,20,891/-]” 7. In appeal, Ld. CIT(Appeals) confirmed the additions made by the Ld. Assessing Officer. Ld. CIT(Appeals) observed that during search and survey proceedings, evidence showed that 212 companies were managed by Shirish Shah from his office, which

SHAILESH S. JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 15/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

Penalty proceedings u/s 271(1)(c) of the Act are separately initiated concealment of income. [Addition: Rs. 1,52,20,891/-]” 7. In appeal, Ld. CIT(Appeals) confirmed the additions made by the Ld. Assessing Officer. Ld. CIT(Appeals) observed that during search and survey proceedings, evidence showed that 212 companies were managed by Shirish Shah from his office, which