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

Sorted by relevance

Mumbai94Delhi72Kolkata51Jaipur49Ranchi35Chennai34Ahmedabad32Surat32Raipur30Bangalore29Hyderabad27Chandigarh24Indore22Pune21Nagpur20Panaji10Lucknow8Cuttack8Patna7Rajkot5Jodhpur5Visakhapatnam4Amritsar4Allahabad2Agra2Cochin1

Key Topics

Section 271A43Section 271(1)(c)41Penalty29Section 92C28Addition to Income26Section 13212Exemption12Section 143(3)10Cash Deposit

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 32 · Page 1 of 2

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Section 699
Section 1479
Section 234A8

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

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

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

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), 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, 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

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

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

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 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

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

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

4) of the Rules envisages that the\ninformation and documents specified under sub-rules (1) and\n(2) should, as far as possible, be contemporaneous and should\nexist latest by the specified date referred to in clause (iv) of\nsection 92F, which is due date for filing return of income u/s\n139(1) of the Act. The Assessment order

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

4) of the Rules envisages that the\ninformation and documents specified under sub-rules (1) and\n(2) should, as far as possible, be contemporaneous and should\nexist latest by the specified date referred to in clause (iv) of\nsection 92F, which is due date for filing return of income u/s\n139(1) of the Act. The Assessment order

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 2613/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

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

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

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 2612/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

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

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

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 2614/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

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

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 2615/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

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

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

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

DHARMENDRA RIKHAVCHAND SHAH, HUF,HIMATNAGAR vs. NFAC, DELHI PRESENT HURIS.THE ITO, WARD-1, HIMATNAGAR

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

ITA 2680/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR
Section 115BSection 139(1)Section 142(1)Section 143(1)Section 144Section 147Section 148Section 148ASection 151Section 151A

249(4)(b) of the Act without considering the fact that the appellant had filed original return of income. 2.1 In law and on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in dismissing the appeal without adjudicating merits which is in violation of principles of natural justice and contrary to the statutory