BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

43 results for “penalty u/s 271”+ Section 234Dclear

Sorted by relevance

Mumbai123Delhi85Ahmedabad43Hyderabad26Raipur19Surat10Bangalore10Jaipur8Rajkot8Kolkata4Indore4Dehradun3Chandigarh2Nagpur2Jodhpur2Jabalpur1Patna1Agra1

Key Topics

Section 14742Addition to Income41Penalty36Section 271(1)(c)29Section 14826Section 143(3)24Disallowance19Section 234B17Section 250

AMBROSIA REALTY,VADODARA vs. THE ITO, WARD-1(3)(1), VADODARA

In the result, appeal filed by the assessee is allowed in above\nterms

ITA 2043/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad27 Aug 2025AY 2016-17
For Appellant: \nShri Saurabh Soparkar, ARFor Respondent: \nShri Hargovind Singh, Sr.DR
Section 234ASection 250Section 271(1)(c)

234D of the Act is\nunjustified.”\nInitiation of penalty proceedings u/s 271(1)(c) of the Act is\nunjustified.”\nITA No. 2043/Ahd/2024 [Ambrosia\nRealty vs. ITO] Α.Υ. 2016-17\n-3-\n3.\nBriefly stated, the assessee before us is a partnership firm\nengaged in the real estate business as builders and developers.\nDuring the impugned year, the assessee

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

Showing 1–20 of 43 · Page 1 of 3

14
Reopening of Assessment13
Depreciation13
Section 6812
ITA 270/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

234D of the Income Tax Act, 1961. 7.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before or at the time of hearing of this appeal.” ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

ITA 269/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

234D of the Income Tax Act, 1961. 7.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before or at the time of hearing of this appeal.” ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

ITA 294/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

234D of the Income Tax Act, 1961. 7.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before or at the time of hearing of this appeal.” ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

ITA 271/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

234D of the Income Tax Act, 1961. 7.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before or at the time of hearing of this appeal.” ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

ITA 292/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

234D of the Income Tax Act, 1961. 7.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before or at the time of hearing of this appeal.” ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

ITA 293/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

234D of the Income Tax Act, 1961. 7.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before or at the time of hearing of this appeal.” ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company Ltd. vs. DCIT & ACIT vs. Uttar Gujarat Vij Company Ltd. Asst.Years

MIKAL BHUPENDRABHAI PATEL,PETLAD vs. I.T.O WARD 1(3)(1), PETLAD, PETLAD

Accordingly, the appeal filed by the assessee is dismissed

ITA 473/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Jainish Parikh, CAFor Respondent: Shri Abhijit, Sr. DR
Section 139Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

u/s 250 is bad in law and deserved to be uncalled for. 2. The assessing officer has erred in law and on facts in making the addition on account unexplained cash deposit amounting to Rs. 89,57,860/-. The same deserves to be deleted. Without prejudice to above the benefit of peak credit should given if addition if confirmed

MIKAL BHUPENDRABHAI PATEL,PETLAD vs. I.T.O WARD 1(3)(1), PETLAD, PETLAD

Accordingly, the appeal filed by the assessee is dismissed

ITA 474/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Jainish Parikh, CAFor Respondent: Shri Abhijit, Sr. DR
Section 139Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

u/s 250 is bad in law and deserved to be uncalled for. 2. The assessing officer has erred in law and on facts in making the addition on account unexplained cash deposit amounting to Rs. 89,57,860/-. The same deserves to be deleted. Without prejudice to above the benefit of peak credit should given if addition if confirmed

LKS BULLION (IMPORT AND EXPORT) PVT.LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2(1)(3), AHMEDABAD

In the result, the appeal by Assessee is partly allowed

ITA 382/AHD/2022[2010-11]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.382/Ahd/2022 "नधा"रण वष" /Assessment Year : 2010-11 L.K.S. Bullion (Import & The Income Tax Officer बनाम/ Export) Pvt.Ltd. Ward-2(1)(3) 368, Lks House, Ahmedabad – 380 014 V/S. Khetarpal-Ni-Pole Manek Chowk Ahmedabad -380 001 (Gujarat) "थायी लेखा सं./Pan: Aaacl 7369 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar Revenue By : Shri Alpesh Parmar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 05/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 08/08/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Dated 27/08/2022 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld.Cit(A)” In Short] Arising Out Of The Assessment Order Dated 18/12/2017 By The Assessing Officer (Ao) Under Section 143(3) R.W.S. 147 Of The Income L.K.S. Bullion (Import & Export) Pvt.Ltd. Vs. Ito Asst. Year : 2010-11

For Appellant: Shri S.N. Soparkar, Sr.Advocate &For Respondent: Shri Alpesh Parmar, Sr.DR
Section 131Section 133(6)Section 143(1)Section 143(3)Section 148

234D of the Act is unjustified. L.K.S. Bullion (Import and Export) Pvt.Ltd. vs. ITO Asst. Year : 2010-11 5 7. Initiation of penalty proceedings u/s 271 (1)(c) of the Act is unjustified.” On Ground No. 1 5. During the course of hearing before us, the Ld. Sr.Counsel for the assessee, took us through the detailed submission and order

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. MADHYA GUJARAT VIJ COMPANY LTD., VADODARA

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

ITA 368/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2015-16

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

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

271(1)(c) of the IT Act. 5.0 The learned Commissioner of Income Tax (Appeals) has erred in law and on facts in confirming the charging of interest under section 2348, 234C and 234D of the Income Tax Act, 1961. 6.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. MADHYA GUJARAT VIJ COMPANY LTD., VADODARA

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

ITA 367/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2014-15

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

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

271(1)(c) of the IT Act. 5.0 The learned Commissioner of Income Tax (Appeals) has erred in law and on facts in confirming the charging of interest under section 2348, 234C and 234D of the Income Tax Act, 1961. 6.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

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

ITA 374/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2018-19

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

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

271(1)(c) of the IT Act. 5.0 The learned Commissioner of Income Tax (Appeals) has erred in law and on facts in confirming the charging of interest under section 2348, 234C and 234D of the Income Tax Act, 1961. 6.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), VADODARA

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

ITA 373/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2015-16

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

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

271(1)(c) of the IT Act. 5.0 The learned Commissioner of Income Tax (Appeals) has erred in law and on facts in confirming the charging of interest under section 2348, 234C and 234D of the Income Tax Act, 1961. 6.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before

MADHYA GUJARAT VIJ COMPANY LIMITED,VADODARA vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

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

ITA 372/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2014-15

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

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

271(1)(c) of the IT Act. 5.0 The learned Commissioner of Income Tax (Appeals) has erred in law and on facts in confirming the charging of interest under section 2348, 234C and 234D of the Income Tax Act, 1961. 6.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before

DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. MADHYA GUJARAT VIJ COMPANY LTD., VADODARA

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

ITA 369/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2018-19

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

Section 115JSection 143(3)Section 234Section 271(1)(c)Section 32(1)(iia)

271(1)(c) of the IT Act. 5.0 The learned Commissioner of Income Tax (Appeals) has erred in law and on facts in confirming the charging of interest under section 2348, 234C and 234D of the Income Tax Act, 1961. 6.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before

NASIMBANU MIRZA,AHMEDABAD vs. THE ITO, WARD-3(2)(8)- CURRENTLY THE ITO, WARD-3(2)(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 376/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad27 Mar 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 376/Ahd/2024 ("नधा"रण वष" / Assessment Year: 2011-12) बनाम/ Nasimbanu Mirza Ito B/67, Mayurpark Society, Ward-3(2)(1), Ahmedabad Vs. Opp. Bibi Talab, Vatva, Daskroi, Ahmedabad, Gujarat - 382440 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bfkpm6262E (Appellant / Cross Objector) .. (Respondent) Assessee By : Ms. Foziya Saiyed, A.R. Shri Kavan Limbasiya, Sr. Dr Revenue By : 25/03/2025 Date Of Hearing Date Of Pronouncement 27/03/2025

For Appellant: Ms. Foziya Saiyed, A.RFor Respondent: 25/03/2025
Section 142(1)Section 144Section 147Section 148Section 234ASection 271(1)(c)Section 274

penalties / late fees / fine under section 274 read with section 271(1)(c) or any other section and interest under section 234A,234B, 234C, 234D or any other section should be deleted. 4). The appellant craves leave to add, amend, alter or delete the said ground of appeal. 4.1 The assessee has also raised an additional ground as under

SHRI RUSHABHDEV SWETAMBAR MURTIPUJAK JAIN SANGH,AHMEDABAD vs. THE ITO, WARD-2 (EXEMPTION), AHMEDABAD

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

ITA 136/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad11 Nov 2025AY 2012-13

Bench: Shri T.R. Senthil Kumar&Shri Makarand V. Mahadeokar

For Appellant: Shri Jaimin Shah, A.RFor Respondent: Shri R P Rastogi, CITDR
Section 12ASection 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

271(1)(c) of the Income Tax Act, 1961, However the penalty proceedings initiated by ITO and sustained by the CIT(A) is requires to be dropped. 8. That the appellant has neither committed default of Sec. 210 nor made any default in payment of advance tax and therefore unwanted interest charged u/s 234A 234B, 234C and 234D requires

THE ITO, WARD-8(4),, AHMEDABAD vs. VISHAL PLASTOMERS PVT. LTD.,, AHMEDABAD

The appeal of the Revenue is dismissed

ITA 1776/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 May 2025AY 2009-10

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Prathvi Raj Meena, CIT.DR &
Section 143(3)Section 14ASection 234ASection 250(6)Section 36(1)(va)Section 37(1)Section 40Section 41(1)

234D is not justified. 7. Initiation of penalty u/s 271(1)(c) of the Act is not justified.” 6. GROUND NO. 1 & 2 raised by the assessee contest the order of the Ld.CIT(A) confirming disallowance of the bad debts written-off amounting to Rs. 3,90,76,843/- by the A.O. 7. The order of the Assessing Officer reveals

VISHAL PLASTOMERS PVT. LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE-8,, AHMEDABAD

The appeal of the Revenue is dismissed

ITA 1782/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 May 2025AY 2009-10

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Prathvi Raj Meena, CIT.DR &
Section 143(3)Section 14ASection 234ASection 250(6)Section 36(1)(va)Section 37(1)Section 40Section 41(1)

234D is not justified. 7. Initiation of penalty u/s 271(1)(c) of the Act is not justified.” 6. GROUND NO. 1 & 2 raised by the assessee contest the order of the Ld.CIT(A) confirming disallowance of the bad debts written-off amounting to Rs. 3,90,76,843/- by the A.O. 7. The order of the Assessing Officer reveals