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2 results for “penalty u/s 271”+ Section 151Aclear

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Mumbai20Chandigarh8Delhi8Kolkata7Pune5Jaipur4Raipur4Lucknow3Chennai3Visakhapatnam2Ahmedabad2Rajkot1Hyderabad1

Key Topics

Section 80G4Section 1473Section 69A3Section 2502Section 151A2Reassessment2Addition to Income2Natural Justice2

DHARMENDRA RIKHAVCHAND SHAH, HUF,HIMATNAGAR vs. NFAC, DELHI PRESENT HURIS.THE ITO, WARD-1, HIMATNAGAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2680/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR
Section 115BSection 139(1)Section 142(1)Section 143(1)Section 144Section 147Section 148Section 148ASection 151Section 151A

151A and CBDT Notification No. 18/2022 which provides for Faceless Reassessment proceedings. 4. In law and on the facts and in the circumstances of the case, the approval granted u/s 151 is mechanical in nature as well as the same lacks the signature of the specified authority which vitiates the entire reassessment proceedings. 5. In law and on the facts

RAJEN JAYANTILAL MERCHANT,AHMEDABAD vs. ASSESSMENT UNIT, JURIS. AO- THE ITO, WARD-3(3)(2), AHMEDABAD

In the result, the appeal filed by the Assessee is dismissed

ITA 1683/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad13 Nov 2025AY 2019-20

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

Section 147Section 151ASection 80Section 80G

151A of the Act as also the CBDT notification no. 18/2022 dt. 29-3-2022. 2. That the A.O. erred in not allowing deduction of Rs. 150,000/- claimed by the appellant in respect of a donation to a registered political party by NEFT/RTGS in spite of fulfilling all the pre-conditions laid down under the said section and producing