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12 results for “penalty u/s 271”+ Section 269clear

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Key Topics

Section 269S10Penalty10Addition to Income8Section 271D6Section 271(1)(b)6Section 32(1)(iia)6Section 271(1)(c)6Section 234B6Business Income

DCIT, CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR

In the result, the appeals filed by the Revenue are hereby dismissed

ITA 1932/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17

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

Section 269SSection 271DSection 271ESection 273BSection 3Section 56

271-1], 4[section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 2728 or sub- section (1) or sub-section (1A) of section 272BB or sub-section sub-section (1) of section 2 section 2728BB or clause (b) of sub-section

6
Depreciation6
Carry Forward of Losses6
Section 1444

DCIT CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR

In the result, the appeals filed by the Revenue are hereby dismissed

ITA 1933/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17

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

Section 269SSection 271DSection 271ESection 273BSection 3Section 56

271-1], 4[section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 2728 or sub- section (1) or sub-section (1A) of section 272BB or sub-section sub-section (1) of section 2 section 2728BB or clause (b) of sub-section

BARAIYA GALAJI KALAJI,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

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

ITA 2179/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Mar 2026AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha, Accountant Member | ITA No: 2179 & 2180/Ahd/2025 | | Assessment Year: 2015-16 | | Baraiya Galaji Kalaji 93 Arjun Vas, Nana Chiloda, B.O. Ahmedabad Gandhinagar-382330 Gujarat, India PAN: BEMPB9663R (Appellant) | Vs | The ITO, Ward-1, Gandhinagar Gandhingar (Respondent) | Assessee Represented: Shri Chintan Thakkar, A.R. Revenue Represented: Shri Alpesh Parmar, CIT-DR Date of hearing : 03-03-2026 Date of pronouncement : 09-

Section 144Section 148Section 271(1)(b)

u/s. 271(1)(b) was initiated for not responding to the statutory notices issued on 06-11-2022. Again the assessee was not responding to the above penalty notice, therefore through verification unit notice was duly served on the assessee. However the assessee failed to respond to the show cause notice thereby the assessing officer levied penalty of Rs.10

BARAIYA GALAJI KALAJI,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

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

ITA 2180/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Mar 2026AY 2015-16

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

Section 144Section 148Section 271(1)(b)

u/s. 271(1)(b) was initiated for not responding to the statutory notices issued on 06-11-2022. Again the assessee was not responding to the above penalty notice, therefore through verification unit notice was duly served on the assessee. However the assessee failed to respond to the show cause notice thereby the assessing officer levied penalty of Rs.10

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

ITA 294/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

ITA 292/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

UTTAR GUJARAT VIJ COMPANY LIMITED,MEHSANA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, Ground No

ITA 293/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

ITA 269/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

ITA 270/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

THE ACIT, CIRCLE-2(1)(1), VADODARA vs. UTTAR GUJARAT VIJ COMPANY LIMITED, MEHSANA

In the result, Ground No

ITA 271/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR
Section 234BSection 271(1)(c)Section 32(1)(iia)

penalty proceedings under Section 271(1)(c) of the Act, the same are consequential, hence not adjudicated at this juncture. 48. Therefore, ITA No. 446/Ahd/2018 for A.Y. 2014-15 filed by the assessee is partly allowed for statistical purpose.” 18. In the result, Ground No. 3 of the assessee’s appeal is dismissed. Ground No. 4: claim

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3217/AHD/2015[1992-93]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1992-93

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

penalty u/s 271(1)(c) of income tax act has been cancelled by tribunal, prosecution proceedings automatically ends. It is further pleaded that it has been held in the case of K.C. Builders 265 ITR 562(SC), that findings of tribunal are binding on the criminal court. It is further pleaded that in this case, prosecution cannot be sustained

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3218/AHD/2015[1993-94]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1993-94

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

penalty u/s 271(1)(c) of income tax act has been cancelled by tribunal, prosecution proceedings automatically ends. It is further pleaded that it has been held in the case of K.C. Builders 265 ITR 562(SC), that findings of tribunal are binding on the criminal court. It is further pleaded that in this case, prosecution cannot be sustained