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7 results for “penalty u/s 271”+ Section 246clear

Sorted by relevance

Delhi70Mumbai59Jaipur58Raipur28Hyderabad22Bangalore16Indore13Lucknow12Kolkata10Ahmedabad7Visakhapatnam6Nagpur6Pune6Cochin5Allahabad5Jodhpur3Dehradun2Chennai2Chandigarh2Rajkot2Surat2Cuttack2Varanasi1

Key Topics

Section 271(1)(c)16Section 14710Penalty7Section 1486Addition to Income6Section 2635Section 2644Section 2753Section 143(2)

DCIT CENTRAL CIRCLE 1(1) AHMEDABAD, AHMEDABAD vs. PINAC STOCK BROKERS PRIVATE LIMITED, AHMEDABAD

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

ITA 858/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad04 Feb 2025AY 2011-12

Bench: Dr.Brr Kumar & Shri T.R Senthil Kumar

For Appellant: Shri Deepak R Shah, ARFor Respondent: Shri R N Dsouza, CIT.DR
Section 271(1)(c)Section 275Section 68

u/s. 263 of the Act by giving effect to the quantum order. For ready reference section 275 [1A] is reproduced as under: I.T.A No. 858/Ahd/2024 A.Y. 2011-12 Page No 7 DCIT Vs. Pinac Stock Brokers Pvt. Ltd. “… [(1-A) In a case where the relevant assessment or other order is the subject matter of an appeal to the Commissioner

VADODARA ENVIRO CHANNEL LTD. (FORMERLY KNOWN AS EFFLUENT CHANNEL PROJECT LTD.),,BARODA vs. THE ACIT.,CIRCLE-1(2),, BARODA

2
Section 250(6)2
Reopening of Assessment2

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 2387/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad25 Oct 2024AY 2011-12

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

Section 143(3)Section 271(1)(c)

u/s 271(1)(c) was levied by him vide order dated 19-06- I.T.A Nos. 2387/Ahd/15 & 2094/Ahd/17 A.Y. 2011-12 Page No 3 Vadodara Enviro Channel Ltd. vs. ACIT 2015 (which is subject matter of ITA No. 2387/Ahd/2015). Subsequently, the AO provided another opportunity of being heard to the assessee and then levied a penalty of Rs.1

VADODARA ENVIRO CHANNEL LTD.,(FORMERLY KNOWN AS EFFLUENT CHANNEL PROJECT LTD.),VADODARA vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2),, VADODARA

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 2094/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad25 Oct 2024AY 2011-12

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

Section 143(3)Section 271(1)(c)

u/s 271(1)(c) was levied by him vide order dated 19-06- I.T.A Nos. 2387/Ahd/15 & 2094/Ahd/17 A.Y. 2011-12 Page No 3 Vadodara Enviro Channel Ltd. vs. ACIT 2015 (which is subject matter of ITA No. 2387/Ahd/2015). Subsequently, the AO provided another opportunity of being heard to the assessee and then levied a penalty of Rs.1

THE ITO, WARD-13(2),, AHMEDABAD vs. SHRI SHIVAJIRAO R.CHAVAN,, AHMEDABAD

The appeals of the assessee are allowed

ITA 332/AHD/2005[1996-1997]Status: DisposedITAT Ahmedabad05 Feb 2024AY 1996-1997

Bench: Smt.Annapurna Gupta & Smt. Madhumita Roy

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr.DR
Section 147Section 148Section 148(2)Section 250(6)Section 271(1)(c)

penalty under section 271(1)(c) of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short]. Remaining appeals are in relation to orders passed by the ld.CIT(A) in quantum proceedings for the impugned years. 2. We shall first be dealing with the appeals filed in quantum proceedings

SHRI SHIVAJIRAO R.CHAVAN,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-13(2),, AHMEDABAD

The appeals of the assessee are allowed

ITA 435/AHD/2005[1996-1997]Status: DisposedITAT Ahmedabad05 Feb 2024AY 1996-1997

Bench: Smt.Annapurna Gupta & Smt. Madhumita Roy

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr.DR
Section 147Section 148Section 148(2)Section 250(6)Section 271(1)(c)

penalty under section 271(1)(c) of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short]. Remaining appeals are in relation to orders passed by the ld.CIT(A) in quantum proceedings for the impugned years. 2. We shall first be dealing with the appeals filed in quantum proceedings

THE CO. OP. CRE SOC. OF VIS LIMITED,MEHSANA vs. THE DY. CIT, CIRCLE GANDHINAGAR, GANDHINAGAR

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

ITA 786/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 246Section 246ASection 253Section 260ASection 261Section 263Section 264Section 271(1)(c)Section 275

271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2016-17. I.T.A No. 786/Ahd/2025 A.Y. 2016-17 Page No 2 The Co.op Credit Society of VIS Ltd. vs. DCIT 2. At the outset, Ld. Counsel submitted that the Co-ordinate Bench of this Tribunal in assessee’s own case

RAJESH AMARSINH PRAJAPATI,AHMEDABAD vs. ITO, WARD-3(2)(4), AHMEDABAD

In the result, appeal of the assessee is dismissed

ITA 94/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Ankit Jain, Sr. DR
Section 1Section 120(3)(a)Section 142Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 274

section 148 rws 153(2) of the Act? Whether the AO was legally correct in law in issuing the notice u/s 143(2) where already a judicial proceeding was under pendency and in contravention to the Doctrine of Double Jeopardy? Whether the AO was legally correct in law in issuing various notices u/s 142(1) and issuing a Show Cause