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7 results for “penalty u/s 271”+ Section 197clear

Sorted by relevance

Raipur95Delhi89Bangalore54Mumbai42Chennai28Chandigarh25Indore15Jaipur14Rajkot11Lucknow10Hyderabad10Kolkata7Ahmedabad7Cuttack6Pune6Nagpur6Surat5Allahabad5Patna4Amritsar4Visakhapatnam1Jodhpur1

Key Topics

Section 69A10Section 271(1)(c)10Section 14A9Section 143(3)8Section 2508Addition to Income7Section 139(1)6Section 143(2)6Section 148

ROTOMAG MOTORS & CONTROLS (P) LTD.,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

Appeal is allowed

ITA 796/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad09 Sept 2025AY 2014-15
Section 143(3)Section 14ASection 195Section 271(1)(c)Section 36(1)(va)Section 37(1)Section 40

u/s. 234A/B/C and 244A of the\nAct.\n17. The learned CIT(A) has erred in law and on facts of the case in confirming\naction of the Id. AO in initiating penalty proceedings under Section\n274.r.w.s 271(1)(c) of the Act.\n18.The appellant craves leave to add, amend, alter, edit, delete, modify or\nchange

RAMILABEN DINESHBHAI MORADIYA,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(1),, VADODARA

5
Disallowance4
Penalty4
Depreciation3

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

ITA 1095/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Preyashi Tated, C.AFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 69A

U/S. 69A of the Act as unexplained money. 4. The CIT(A) has erred in law and facts in not adjusting for addition made by the Ld. A.O. of Rs. 6664/- as interest income. Ramilaben Dineshbhai Mordiya vs. ITO Asst.Year –2012-13 - 2– 5. The appellant Craves liberty to add, amend, alter or modify all or any grounds of appeal

JASBIR RANJITSINGH WALIA,GUJARAT vs. INCOME TAX OFFICER WARD 1(2)(2), AAYAKAR BHAWAN (VEJALPUR)

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

ITA 2029/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 133(6)Section 142(1)Section 148Section 151Section 250Section 271(1)(c)Section 69A

u/s. 250 of the Act, upholding addition to the extent of INR 62,693/- on account of interest income, without appreciating the actual interest carried and which is well below the basic exemption limit. 5. The Leamed CIT(A) has erred in passing order u/s.250 of the Act without appreciating the facts and circumstances of the case. The Appellant craves

JASBIR RANJITSINGH WALIA,GUJARAT vs. INCOME TAX OFFICER WARD 1(2)(2), AAYAKAR BHAWAN (VEJALPUR)

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

ITA 2028/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 133(6)Section 142(1)Section 148Section 151Section 250Section 271(1)(c)Section 69A

u/s. 250 of the Act, upholding addition to the extent of INR 62,693/- on account of interest income, without appreciating the actual interest carried and which is well below the basic exemption limit. 5. The Leamed CIT(A) has erred in passing order u/s.250 of the Act without appreciating the facts and circumstances of the case. The Appellant craves

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

ITA 478/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2014-15
For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G

271/- as against addition of Rs.1,56,75,889/- made by the AO u/s 68\nof the I.T. Act as credited in the books on account of cancellation of bookings on\nthe basis of additional evidences submitted by the assessee, dehorse provisions of\nRule 46A of I.T.Rules and without calling remand report.\n12. On the facts and in the circumstances

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

ITA 529/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2013-14
For Appellant: \nMs. Amrin Pathan, ARFor Respondent: \nShri Ashok Kumar Suthar, Sr. DR
Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G

271/- as against addition of Rs.1,56,75,889/- made by the AO u/s 68\nof the I.T. Act as credited in the books on account of cancellation of bookings on\nthe basis of additional evidences submitted by the assessee, dehorse provisions of\nRule 46A of I.T.Rules and without calling remand report.\n12.\nOn the facts and in the circumstances

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

ITA 477/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Aug 2025AY 2013-14
For Appellant: \nMs. Amrin Pathan, ARFor Respondent: \nShri Ashok Kumar Suthar, Sr. DR
Section 115JSection 139(1)Section 143(2)Section 143(3)Section 14ASection 36Section 68Section 80G

271/- as against addition of Rs.1,56,75,889/- made by the AO u/s 68\nof the I.T. Act as credited in the books on account of cancellation of bookings on\nthe basis of additional evidences submitted by the assessee, dehorse provisions of\nRule 46A of I.T.Rules and without calling remand report.\n12.\nOn the facts and in the circumstances