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101 results for “penalty u/s 271”+ Section 249(4)clear

Sorted by relevance

Mumbai292Delhi245Karnataka107Ahmedabad101Surat70Jaipur69Kolkata68Indore65Bangalore57Chennai47Pune47Ranchi35Chandigarh33Hyderabad30Raipur30Cochin22Nagpur20Panaji10Lucknow9Cuttack8Visakhapatnam7Jodhpur7Patna7Amritsar6Rajkot6Agra4Allahabad2Telangana2Rajasthan2Dehradun1

Key Topics

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

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

u/s. 249(4)(b). 2. The Ld. CIT(A)-12, Ahmedabad may please be directed to hold that the non- payment of advance tax is a curable defect for the admission and adjudication of appeal and on the defect being cured, the appeal ought to be restored and be adjudicated in accordance with the law. 3. Your appellant craves liberty

Showing 1–20 of 101 · Page 1 of 6

21
Section 27120
Section 14A18
Depreciation18

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

u/s. 249(4)(b). 2. The Ld. CIT(A)-12, Ahmedabad may please be directed to hold that the non- payment of advance tax is a curable defect for the admission and adjudication of appeal and on the defect being cured, the appeal ought to be restored and be adjudicated in accordance with the law. 3. Your appellant craves liberty

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

u/s 271(1)(c) of the Act on account of concealment of income. 16. The assessee during the penalty proceeding submitted that he has not concealed or furnished any inaccurate particular of income. Similarly, the addition made by the AO on account of low house hold expenses was based on estimated basis. As far as the addition

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

u/s 271(1)(c) of the Act on account of concealment of income. 16. The assessee during the penalty proceeding submitted that he has not concealed or furnished any inaccurate particular of income. Similarly, the addition made by the AO on account of low house hold expenses was based on estimated basis. As far as the addition

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

u/s 271(1)(c) of the Act on account of concealment of income. 16. The assessee during the penalty proceeding submitted that he has not concealed or furnished any inaccurate particular of income. Similarly, the addition made by the AO on account of low house hold expenses was based on estimated basis. As far as the addition

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

u/s 271(1)(c) of the Act on account of concealment of income. 16. The assessee during the penalty proceeding submitted that he has not concealed or furnished any inaccurate particular of income. Similarly, the addition made by the AO on account of low house hold expenses was based on estimated basis. As far as the addition

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

Section 139(4). Assessee filed late return, in the return of income, the assessee neither claimed any exemption u/s 54F, 54B rather he has shown only net capital gain. Such benefits were also denied to him. Further that, while calculating the capital gain, the assessee shown to have incurred expenditure of Rs.3,66,249/- towards cost of improvement

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

4. Aggrieved against penalty orders the assessee filed appeals before Ld CIT[A] who deleted the penalties by passing detailed order after considering decisions of various Benches of the Tribunal as follows: “… 5.2. It is observed that the AO has levied penalty under Section 271AA of the Act for Rs.5,36,25,808/- being 2% of international transactions made

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

4. Aggrieved against penalty orders the assessee filed appeals before Ld CIT[A] who deleted the penalties by passing detailed order after considering decisions of various Benches of the Tribunal as follows: “… 5.2. It is observed that the AO has levied penalty under Section 271AA of the Act for Rs.5,36,25,808/- being 2% of international transactions made

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

4. Aggrieved against penalty orders the assessee filed appeals before Ld CIT[A] who deleted the penalties by passing detailed order after considering decisions of various Benches of the Tribunal as follows: “… 5.2. It is observed that the AO has levied penalty under Section 271AA of the Act for Rs.5,36,25,808/- being 2% of international transactions made

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

4. Aggrieved against penalty orders the assessee filed appeals before Ld CIT[A] who deleted the penalties by passing detailed order after considering decisions of various Benches of the Tribunal as follows: “… 5.2. It is observed that the AO has levied penalty under Section 271AA of the Act for Rs.5,36,25,808/- being 2% of international transactions made

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

4. Aggrieved against penalty orders the assessee filed appeals before Ld CIT[A] who deleted the penalties by passing detailed order after considering decisions of various Benches of the Tribunal as follows: “… 5.2. It is observed that the AO has levied penalty under Section 271AA of the Act for Rs.5,36,25,808/- being 2% of international transactions made

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(1)(c) of the Act, In view of the discussion above, I see no reason to disagree with the view taken by the AO and I am of the opinion that the penalty was correctly levied, by the AO. The penalty of Rs.10,72,242/- levied u/s.271(l)(c) of the Act is confirmed. 4. In the result

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

4 Akar Laminators Ltd. vs. DCIT to one Blue Bell Finance Limited of Rs. 5,24,421/-, Such hire charges were being paid regularly as stated and also mentioned by the AO. They were incurred and allowed in subsequent years, and also in earlier years, wherein no such disallowances are there. Penalty levied on such disallowance is prayed

M/S. BRIJLAXMI LEASING & FINANCE LTD.,,BARODA vs. THE ACIT, CIRCLE-1(1),, BARODA

In the result, appeal of the assessee in ITA No

ITA 858/AHD/2015[2003-04]Status: DisposedITAT Ahmedabad08 Oct 2018AY 2003-04

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Appellant: Shri Mehul K. Patel, A.R
Section 249(4)(a)

Section 249(4)(a) of the Act is therefore the effective appeal maintainable before the CIT(A) for adjudication on merits. This position taken by the assessee has been accepted by the CIT(A) albeit in penalty appeal. The relevant operative para of the order of the CIT(A) in penalty appeal is reproduced hereunder for ready reference

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

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)

4 ACIT(E) Vs. Vadodara Urban Development Authority the benefit of public at large. The assessee Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return

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)

4 ACIT(E) Vs. Vadodara Urban Development Authority the benefit of public at large. The assessee Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return

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)

4 ACIT(E) Vs. Vadodara Urban Development Authority the benefit of public at large. The assessee Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return

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)

4 ACIT(E) Vs. Vadodara Urban Development Authority the benefit of public at large. The assessee Trust is registered u/s. 12AA of the Act. For the Assessment Year 2014-15, the assessee filed its Return of Income on 28.09.2014 declaring total income at NIL after claiming deduction of Rs.18,92,93,630/- under section 11 of the Act. The return