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6 results for “penalty u/s 271”+ Section 246Aclear

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Indore51Jaipur39Chennai29Delhi19Pune18Mumbai16Hyderabad15Panaji13Chandigarh10Raipur9Patna7Bangalore6Ahmedabad6Visakhapatnam5Lucknow4Nagpur3Amritsar3Kolkata3Guwahati2Jodhpur2Cochin2Rajkot2Agra1

Key Topics

Section 271(1)(c)14Section 2635Addition to Income5Section 153A4Section 158B4Section 1324Section 2644Penalty4Section 275

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

246A or appeal before Appellate Tribunal passed u/s. 253 or appeal before High Court passed u/s. 260A or appeal before Supreme Court passed u/s. 261 or Revision order passed 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

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

3
Section 143(3)2
Unexplained Investment2
Search & Seizure2

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

SHRI NAGIN A VAGHELA,VADODARA vs. THE ACIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

ITA 1562/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri A.P. Singh, CIT-DR & Shri Rignesh Das, Sr. DR
Section 132Section 132(1)Section 153Section 153ASection 158B

271(1)(b) was sent on May 8, 2015, to which the assessee did not reply. The Assessing Officer made several queries regarding cash deposits in various bank accounts, but the assessee failed to provide any explanation. On August 20, 2015, the Assessing Officer issued a show cause notice under section 276C(1), indicating potential prosecution for willful tax evasion

SHRI NAGIN A VAGHELA,VADODARA vs. THE DCIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

ITA 270/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri A.P. Singh, CIT-DR & Shri Rignesh Das, Sr. DR
Section 132Section 132(1)Section 153Section 153ASection 158B

271(1)(b) was sent on May 8, 2015, to which the assessee did not reply. The Assessing Officer made several queries regarding cash deposits in various bank accounts, but the assessee failed to provide any explanation. On August 20, 2015, the Assessing Officer issued a show cause notice under section 276C(1), indicating potential prosecution for willful tax evasion

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