BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

101 results for “penalty u/s 271”+ Section 249(2)clear

Sorted by relevance

Mumbai296Delhi243Karnataka107Ahmedabad101Surat71Jaipur70Kolkata66Indore65Bangalore57Pune49Chennai47Ranchi35Chandigarh33Hyderabad31Raipur30Cochin22Nagpur20Panaji10Lucknow9Cuttack8Visakhapatnam7Jodhpur7Patna7Amritsar6Rajkot6Agra4Allahabad2Telangana2Rajasthan2Dehradun1

Key Topics

Section 271(1)(c)117Penalty72Addition to Income71Section 143(3)46Section 271A43Disallowance41Section 92C30Section 14822Section 80I

RAOOF R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

ITA 407/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad31 May 2022AY 2005-06

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

2. Ld.CIT(A) erred on facts and in law in upholding levy of penalty u/s.271(1)(c) in respect of gift of Rs.15,28,128/- received from her father in contemplation of death. 35. The only issue raised by the assessee is that the ''Ld. CIT (A)'' erred in confirming the penalty u/s 271

Showing 1–20 of 101 · Page 1 of 6

21
Section 27120
Section 14A18
Depreciation18

ANISHA R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

ITA 406/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad31 May 2022AY 2005-06

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

2. Ld.CIT(A) erred on facts and in law in upholding levy of penalty u/s.271(1)(c) in respect of gift of Rs.15,28,128/- received from her father in contemplation of death. 35. The only issue raised by the assessee is that the ''Ld. CIT (A)'' erred in confirming the penalty u/s 271

RAOOF R DHANANI,MUMBAI vs. THE ACIT, CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

ITA 408/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad31 May 2022AY 2006-07

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

2. Ld.CIT(A) erred on facts and in law in upholding levy of penalty u/s.271(1)(c) in respect of gift of Rs.15,28,128/- received from her father in contemplation of death. 35. The only issue raised by the assessee is that the ''Ld. CIT (A)'' erred in confirming the penalty u/s 271

RAOOF R DHANANI,MUMBAI vs. THE ACIT CIRCLE-1(1)(2), VADODARA

In the result the appeal filed by the assessee is allowed

ITA 409/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad31 May 2022AY 2010-11

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 406/Ahd/2020 िनधा"रण वष"/Asstt. Year:2005-2006 Anisha R. Dhanani, A.C.I.T., 281, 28Th Floor, Vs. Circle-1(1)(2) Kalpatru Heights, Vadodara. Dr. A.R. Nair Road, Agripada, Mumbai-400011. Pan: Actpd3111C

For Appellant: Shri Sakar Sharma, A.RFor Respondent: Shri V.K. Singh, Sr. D.R
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 68

2. Ld.CIT(A) erred on facts and in law in upholding levy of penalty u/s.271(1)(c) in respect of gift of Rs.15,28,128/- received from her father in contemplation of death. 35. The only issue raised by the assessee is that the ''Ld. CIT (A)'' erred in confirming the penalty u/s 271

DCIT CENTRAL CIRCLE 1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 322/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

2 of TPO's order, Pg.55 of P/B). Thus there is no whisper in TPO's order that there is any failure on the part of the assessee as to maintaining documents specified u/s 92D r.w.r. 10D of the I.T. Rules. After considering entire material available on record, the Ld TPO did not recommend initiation of penalty proceedings u/s. 271AA

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 321/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

2 of TPO's order, Pg.55 of P/B). Thus there is no whisper in TPO's order that there is any failure on the part of the assessee as to maintaining documents specified u/s 92D r.w.r. 10D of the I.T. Rules. After considering entire material available on record, the Ld TPO did not recommend initiation of penalty proceedings u/s. 271AA

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 324/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

2 of TPO's order, Pg.55 of P/B). Thus there is no whisper in TPO's order that there is any failure on the part of the assessee as to maintaining documents specified u/s 92D r.w.r. 10D of the I.T. Rules. After considering entire material available on record, the Ld TPO did not recommend initiation of penalty proceedings u/s. 271AA

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 319/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2014-15

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

2 of TPO's order, Pg.55 of P/B). Thus there is no whisper in TPO's order that there is any failure on the part of the assessee as to maintaining documents specified u/s 92D r.w.r. 10D of the I.T. Rules. After considering entire material available on record, the Ld TPO did not recommend initiation of penalty proceedings u/s. 271AA

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE 1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD, GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 323/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2018-19

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

2 of TPO's order, Pg.55 of P/B). Thus there is no whisper in TPO's order that there is any failure on the part of the assessee as to maintaining documents specified u/s 92D r.w.r. 10D of the I.T. Rules. After considering entire material available on record, the Ld TPO did not recommend initiation of penalty proceedings u/s. 271AA

SHRI BALDEVBHAI ATMARAM PATEL,,GANDHINAGAR vs. THE DY.CIT, GANDHINAGAR CIRCLE,, GANDHINAGAR

In the result, assessee’s appeal is allowed

ITA 1911/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12

Bench: Shri Pramod Kumar & Ms. Madhumita Roy

For Appellant: Shri D. K. Parikh, A. RFor Respondent: Shri S. K. Dev, Sr. D. R
Section 271(1)(c)Section 54BSection 54F

penalty order dated 14.08.2014 issued by the DCIT, Gandhinagar Circle, Gandhinagar passed under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred as to “The Act”) for the Assessment Year 2011-12 to the tune of Rs.36,00,000/- has been confirmed. 2. The brief facts leading to the case is this that the assessee initially purchased

VIJAYBHAI DASHRATHBHAI PATEL,,AHMEDABAD vs. THE ACIT, CIRCLE-7(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2622/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad25 Feb 2022AY 2008-09

Bench: Us: -

For Appellant: Shri A.C. Shah, A.RFor Respondent: Shri Vijay Kumar Singh, Sr. D.R
Section 139Section 143(3)Section 147Section 148Section 263Section 271Section 271(1)Section 271(1)(c)

Section 271(l)(c). 2. The penalty order is bad in law in as much as the penalty is levied on the basis of the finding in the assessment order and that the AO has not brought any additional material on record. Anantharam Veersinghaiah & Co. V/s. CIT 123 ITR 457 (SC) CIT V/s. Khoday Eswarsa & Sons

ACIT(E), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal filed by the Revenue in ITA No

ITA 386/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad28 Feb 2024AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 22Section 271(1)(c)

u/s. 11 of the Act on Net surplus of Rs.18,92,47,389/- without appreciating that the proviso to Section 2(15) r.w.s. 13(8) of the Act is applicable to the assessee?” 13.2. It is further submitted by the assessee that the above quantum appeals are pending disposal before Hon’ble High Court I.T.A Nos. 388, 379,/Ahd/2023

ACIT(E), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal filed by the Revenue in ITA No

ITA 389/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad28 Feb 2024AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 22Section 271(1)(c)

u/s. 11 of the Act on Net surplus of Rs.18,92,47,389/- without appreciating that the proviso to Section 2(15) r.w.s. 13(8) of the Act is applicable to the assessee?” 13.2. It is further submitted by the assessee that the above quantum appeals are pending disposal before Hon’ble High Court I.T.A Nos. 388, 379,/Ahd/2023

THE ACIT(E),CIRCLE-2 , AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal filed by the Revenue in ITA No

ITA 379/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad28 Feb 2024AY 2011-12

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 22Section 271(1)(c)

u/s. 11 of the Act on Net surplus of Rs.18,92,47,389/- without appreciating that the proviso to Section 2(15) r.w.s. 13(8) of the Act is applicable to the assessee?” 13.2. It is further submitted by the assessee that the above quantum appeals are pending disposal before Hon’ble High Court I.T.A Nos. 388, 379,/Ahd/2023

ACIT(E), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal filed by the Revenue in ITA No

ITA 388/AHD/2023[2009-10]Status: DisposedITAT Ahmedabad28 Feb 2024AY 2009-10

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 22Section 271(1)(c)

u/s. 11 of the Act on Net surplus of Rs.18,92,47,389/- without appreciating that the proviso to Section 2(15) r.w.s. 13(8) of the Act is applicable to the assessee?” 13.2. It is further submitted by the assessee that the above quantum appeals are pending disposal before Hon’ble High Court I.T.A Nos. 388, 379,/Ahd/2023

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD, GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 318/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2013-14

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

271 AA of\nthe Act We, therefore do not find any infirmity in the order of Ld.\nCIT(A) and the same is upheld\"\n\n5. 8. 2. The decision of the Hon'ble ITAT Chennai in the case\nIncome-Tax Officer (OSD), Company Circle V (2), Chennai V.\nGenerating Co. (P.) Ltd. 2011 (10) TMI 482-ITAT Chennai

DCIT CENTRAL CIRCLE 1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

ITA 320/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2015-16

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd Shri Narendra Prasad Sinha (Accountant Member)

Section 132Section 143Section 143(3)Section 271ASection 92CSection 92D

271 AA of\nthe Act We, therefore do not find any infirmity in the order of Ld.\nCIT(A) and the same is upheld\"\n5. 8. 2. The decision of the Hon'ble ITAT Chennai in the case\nIncome-Tax Officer (OSD), Company Circle V (2), Chennai V.\nGenerating Co. (P.) Ltd. 2011 (10) TMI 482-ITAT Chennai IT Appeal

THE ACIT, PANCHMAHAL CIRCLE,, GODHRA vs. MS. GRISHMABEN M. SOLANKI,, PANCHMAHAL

In the result, the appeal of the Revenue is treated as partly allowed for statistical purposes

ITA 2940/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad16 Feb 2022AY 2012-13

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2012-13 Assistant Commissioner Of Ms. Grishmaben M. Solanki, Income-Tax, Vs Rajmahal Road, Devgarh Baria, Panchmahal Circle, Panchmahal, Gujarat-389380 Godhra Pan : Cyops 3860 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri C.S. Sharma, Sr. Dr Assessee By : None सुनवाई क" तार"ख/Date Of Hearing : 15/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/02/2022 आदेश / O R D E R Per P.M. Jagtap, Vice-: This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-4, Vadodara (“Cit(A)” In Short) Dated 20.09.2017 Whereby He Cancelled The Penalty Of Rs.56,56,420/- Imposed By The Assessing Officer Under Section 271(1)(C) Of The Income-Tax Act, 1961 (“The Act” In Short).

For Appellant: NoneFor Respondent: Shri C.S. Sharma, Sr. DR
Section 143(3)Section 271(1)(c)Section 50C

u/s 271(1)(c) of the IT Act. ACIT Vs. Grishmaben M. Solanki AY : 2012-13 5 5. At the time of hearing fixed in this case none has appeared on behalf of the respondent-assessee. Even the notice sent to the assessee at the address available on record has come back undelivered from the Postal Authority with the remark

AKAR LAMINATORS LIMITED,AHMEDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), AHMEDABAD, AHMEDABAD

In the result the appeal filed by the assessee is allowed

ITA 600/AHD/2023[2001-02]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2001-02

Bench: This Tribunal & The Case Was Set-Aside Vide Order Dated 01.08.2014 In Ita No. 858 & 927/Ahd/2005 & Accordingly Assessment Was Finalized U/S. 143(3) R.W.S. 254 Of The Act & The Total Loss Was Determined At (-) Rs.22,47,26,293/- After Making Following Additions/Disallowances:

Section 143(3)Section 144Section 271Section 271(1)(c)Section 274

2,25,73,549/- The assessee has not filed an appeal on this issue Penalty proceedings u/s 271(1)(c) were initiated separately on this addition.” C. Disallowance of various expenses under the head of office expenses of Rs. 39,50,678/-. “…..since the assessee has not furnished any details or evidence related to balances written-off and the assessee

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2616/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

2. The learned CIT(A) has grossly erred in law and on facts in upholding the learned Assessing Officer's decision in levying penalty of Rs.166,50,03,312/- under section 271(1)(c) of the Act despite the fact that the appellant is eligible for exemption under sections 10(23C)(iiiab) of the Act and 10(23C)(iiiac