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49 results for “penalty u/s 271”+ Section 220(2)clear

Sorted by relevance

Delhi375Mumbai211Karnataka99Jaipur97Indore63Bangalore61Chennai60Ahmedabad49Raipur35Pune29Kolkata23Hyderabad23Allahabad19Rajkot17Chandigarh14Lucknow13Cochin10Visakhapatnam7Cuttack7Dehradun7Ranchi3Nagpur3Agra2Guwahati2SC2Surat2Jodhpur1Telangana1Rajasthan1Varanasi1

Key Topics

Section 271(1)(c)45Addition to Income37Penalty33Section 69C28Section 143(3)26Section 14A19Disallowance17Section 25014Section 68

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 3448/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2010-11

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

271 (l)(c) of the Act of Rs. 83, 97, 220/- on enhancement of income by estimation of GP and addition of alleged purchases outside the books of account u/s 69C of the Act by appellate authority. Ld. CIT (A) ought not to have levied any penalty in absence of appellant furnishing inaccurate particulars of income. It be so held

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCEL-7(2),, AHMEDABAD

Showing 1–20 of 49 · Page 1 of 3

14
Section 27113
Section 6912
Deduction12

In the result, appeal of the assessee is allowed

ITA 127/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

271 (l)(c) of the Act of Rs. 83, 97, 220/- on enhancement of income by estimation of GP and addition of alleged purchases outside the books of account u/s 69C of the Act by appellate authority. Ld. CIT (A) ought not to have levied any penalty in absence of appellant furnishing inaccurate particulars of income. It be so held

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCLE-12,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 3048/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

271 (l)(c) of the Act of Rs. 83, 97, 220/- on enhancement of income by estimation of GP and addition of alleged purchases outside the books of account u/s 69C of the Act by appellate authority. Ld. CIT (A) ought not to have levied any penalty in absence of appellant furnishing inaccurate particulars of income. It be so held

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 126/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

271 (l)(c) of the Act of Rs. 83, 97, 220/- on enhancement of income by estimation of GP and addition of alleged purchases outside the books of account u/s 69C of the Act by appellate authority. Ld. CIT (A) ought not to have levied any penalty in absence of appellant furnishing inaccurate particulars of income. It be so held

M/S. ASIAN AGENCY,,AHMEDABAD vs. COMMISSIONER OF INCOME TAX,VII,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 844/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

271 (l)(c) of the Act of Rs. 83, 97, 220/- on enhancement of income by estimation of GP and addition of alleged purchases outside the books of account u/s 69C of the Act by appellate authority. Ld. CIT (A) ought not to have levied any penalty in absence of appellant furnishing inaccurate particulars of income. It be so held

THE ITO, WARD-7(2)(1),, AHMEDABAD vs. M/S. ASIAN AGENCY,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 3336/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

271 (l)(c) of the Act of Rs. 83, 97, 220/- on enhancement of income by estimation of GP and addition of alleged purchases outside the books of account u/s 69C of the Act by appellate authority. Ld. CIT (A) ought not to have levied any penalty in absence of appellant furnishing inaccurate particulars of income. It be so held

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE DCIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 128/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2010-11

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

271 (l)(c) of the Act of Rs. 83, 97, 220/- on enhancement of income by estimation of GP and addition of alleged purchases outside the books of account u/s 69C of the Act by appellate authority. Ld. CIT (A) ought not to have levied any penalty in absence of appellant furnishing inaccurate particulars of income. It be so held

SHRI NIRAL KRUPESH PATEL,BARODA vs. THE DY.CIT, CIRCLE-1(3), BARODA

In the result the appeal filed by the assessee is partly allowed

ITA 563/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad19 Aug 2020AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 143(3)Section 271(1)(c)Section 273A

u/s. 271(1)(c) of the Income Tax Act, 1961 (“the Act)” 2. The learned AO erred in fact in law in levying penalty without specifying the charge (i.e whether for inaccurate particulars of income or for concealment of particular of income) of penalty. 3. Your appellant craves the right to add to alter, amend , substitute, delete or modify

CREELOTEX ENGINEERS PVT. LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-2(4),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 651/AHD/2018[2007-08]Status: DisposedITAT Ahmedabad29 Jul 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Prakash D. ShahFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 132Section 132(1)Section 132(4)Section 139Section 153ASection 271Section 271(1)(c)

u/s. 271(1)(c) is leviable, how much more penalty becomes true and potent in a case where the concealment has been detected on account of proactive search action initiated by the department. In the case of the assessee, the assessee has not recorded details of his income and the same was worked out only during search and that

SUNDEK INDIA LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1706/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad22 Apr 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri Kavan Limbasiya, Sr DR
Section 2(24)Section 250Section 271Section 271(1)Section 271(1)(c)Section 274

2. The learned CIT(A) has erred in law and on facts of the case in upholding levy of penalty of Rs.1,63,19,220/- u/s 271(1)(c) of the Act. 3. The Ld. CIT(A) has erred in law and on facts of the case in upholding the order u/s 271(1)(c) of the Act which

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

ITA 159/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 250Section 271(1)(c)

penalty u/s 271(1)(c) of the Act. Since, both the appeals are emanating from a common issue for consideration, both the appeals filed by the assessee are being taken up together. 4. The brief facts of the case are that the assessee, Shri Yogesh Jashubhai Patel, filed his return of income for the Assessment Year 2011–12, declaring

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

ITA 158/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 250Section 271(1)(c)

penalty u/s 271(1)(c) of the Act. Since, both the appeals are emanating from a common issue for consideration, both the appeals filed by the assessee are being taken up together. 4. The brief facts of the case are that the assessee, Shri Yogesh Jashubhai Patel, filed his return of income for the Assessment Year 2011–12, declaring

THE DCIT, CIRCLE-1(3), AHMEDABAD vs. EDELWEISS BROKING LTD., AHMEDABAD

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

ITA 446/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad01 Dec 2020AY 2012-13

Bench: Shri Justice P.P. Bhatt, Hon’Ble & Shri Waseem Ahmed

For Respondent: Shri Dileep Kumar, Sr. DR
Section 143(3)Section 14ASection 32Section 36Section 36(2)Section 37Section 48Section 73

220/- and disallowed the same by adding to the total income of the assessee. 33 ITA Nos. 413,445,268&318/Ahd/2016 and 446/Ahd/2016 ( AY 2012-13) AYs: 2010-11, 2011-12, 2012-13 83. Aggrieved assessee preferred an appeal to the Learned CIT (A), and submitted that the provisions of Explanation-1 (ha) of Section 2(42A) requires that

M/S. EDELWEISS BROKING LTD. ( AMALGAMATING COMPANY EDELWEISS FINANCIAL ADVISORS LTD.),AHMEDABAD vs. THE JT. CIT, RANGE-3,, AHMEDABAD

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

ITA 318/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad01 Dec 2020AY 2011-12

Bench: Shri Justice P.P. Bhatt, Hon’Ble & Shri Waseem Ahmed

For Respondent: Shri Dileep Kumar, Sr. DR
Section 143(3)Section 14ASection 32Section 36Section 36(2)Section 37Section 48Section 73

220/- and disallowed the same by adding to the total income of the assessee. 33 ITA Nos. 413,445,268&318/Ahd/2016 and 446/Ahd/2016 ( AY 2012-13) AYs: 2010-11, 2011-12, 2012-13 83. Aggrieved assessee preferred an appeal to the Learned CIT (A), and submitted that the provisions of Explanation-1 (ha) of Section 2(42A) requires that

THE DCIT, CIRCLE-1(3), AHMEDABAD vs. EDELWEISS FINANCIAL ADVISORS LTD., ( FORMERLY KNOWN ANAGRAM STOCK BROKING LTD.,), AHMEDABAD

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

ITA 445/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad01 Dec 2020AY 2011-12

Bench: Shri Justice P.P. Bhatt, Hon’Ble & Shri Waseem Ahmed

For Respondent: Shri Dileep Kumar, Sr. DR
Section 143(3)Section 14ASection 32Section 36Section 36(2)Section 37Section 48Section 73

220/- and disallowed the same by adding to the total income of the assessee. 33 ITA Nos. 413,445,268&318/Ahd/2016 and 446/Ahd/2016 ( AY 2012-13) AYs: 2010-11, 2011-12, 2012-13 83. Aggrieved assessee preferred an appeal to the Learned CIT (A), and submitted that the provisions of Explanation-1 (ha) of Section 2(42A) requires that

DECO MICA LIMITED,AHMEDABAD vs. THE JCIT(OSD), CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1243/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad03 Aug 2022AY 2015-16

Bench: Shri P.M. Jagtap, Vice- & Ms. Suchitra R. Kambleassessment Year : 2015-16 M/S. Deco Mica Limited, Joint Commissioner Of 306, 3Rd Floor, Iscon Mall, Star Bazar Vs Income-Tax (Osd), Building, Jodhpur Cross Road, Circle 1(1)(2), Satellite, Ahmedabad-380015 Ahmedabad Pan : Aaacd 8652 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Ramesh Kumar, Sr. Dr

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri Ramesh Kumar, Sr. DR
Section 143(3)Section 271(1)(c)Section 44A

2 Rs.1,21,41,220/- after making inter alia an addition of Rs.3,25,499/- on account of loss on sale of assets debited by the assessee-company in the profit and loss account. Penalty proceedings under Section 271(1)(c) of the Act were also initiated by the Assessing Officer. In response to the notice issued by the Assessing

M/S. ROSY ROYAL MINERALS LTD.,AHMEDABAD vs. THE ITO, WARD-3(1)(3), AHMEDABAD

In the result, appeal filed by the assessee is partly allowed for statistical purpose

ITA 535/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad16 Dec 2022AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2011-12

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Mukesh Thakwani, Sr. DR
Section 143Section 271(1)(c)

u/s 220(2] of the Act payable on account of penalty demand of Rs.37,07,727/- (copy enclosed). It is also may be noted that this letter dated 28.08.2017 is available with the assessee in its own records and in response to this letter the assessee had started to make payment towards the penalty demand from 17.03.2016 with a initial

PRAKASH AMARLAL DOULATANI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(4), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 970/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 970/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2011-12) Prakash Amarlal The Income Tax Officer बनाम/ Ward -3(3)(4), Ahmedabad Doulatani Vs. 16/318, Satyagrah Chhavni, Near Bhavnirjar, Satellite Road, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaspd3727B (Appellant) .. (Respondent) Shri Vihar Soni, A.R. Assessee By : Shri Urjit Shah, Sr. Dr Revenue By : सुनवाई क" तार"ख / Date Of 30/01/2024 Hearing घोषणा क" तार"ख /Date Of 31/01/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Dated 05.10.2023 Passed By National Faceless Appeal Centre (Nfac), Delhi Arising Out Of The Order Dated 22.11.2018 Passed By The Ito, Ward-3(3)(4), Ahmedabad Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Year 2011-12, Whereby & Wherunder The Addition Made By The Ld. Ao On Account Of ‘On Money’ Has Been Confirmed.

For Appellant: Shri Urjit Shah, Sr. DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

220 (Delhi), where it was categorically held that failure of Assessing Officer issuing notice under Section 143(2) of the Act is fatal to order of re- assessment which makes such order invalid. 5. While rebutting, the Ld. DR submitted that the assessee has not filed its return pursuant to the notice under Section 148 of the Act dated

JAMNABEN PARSHOTTAMDAS PATEL,BANASKANTHA vs. THE ITO, WARD(1), PALANPUR

In the result, the appeal of the assessee is allowed

ITA 1801/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad06 Jan 2026AY 2011-12

Bench: Ms. Suchitra Kambleassessment Year 2011-12

For Appellant: Shri Sanjay R. Shah, C.AFor Respondent: Shri Suresh Chand Meena, Sr. D.R
Section 143(3)Section 271(1)(c)Section 274Section 68

section 271(1)(c), despite full disclosure of income in the return and during assessment proceedings. There was no concealment or furnishing of inaccurate particulars; hence, the penalty of "64,071/- is untenable and deserves to be deleted. 2. Without prejudice to the above, in any case, penalty u/s. 271(1)(c) cannot be levied when the full particulars

MEGHMANI ORGANICS LTD.,,AHMEDABAD vs. THE DCIT.,CENT.CIRCLE-1(1),, AHMEDABAD

In the result, assessee’s appeal is allowed for statistical purpose

ITA 2204/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad28 Jul 2020AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar Sr. Advocate with Shri Parin Shah ARFor Respondent: Shri Vinod Tanwani, Sr. D.R
Section 10BSection 143(3)Section 234ASection 271(1)(c)Section 92C

penalty u/s 271(1)(c) of the Act is not justified.” 7. 2. The Ground Nos. 1, 2 & 3 relate to the upward adjustment of Rs. 27,11,550/- in respect of transaction of sale of pesticides and pigments were not pressed by the Ld. Senior Counsel appearing for the assessee at the time of hearing of the matter