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7 results for “penalty u/s 271”+ Section 271D(2)clear

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Key Topics

Section 271F21Section 269S14Section 271D14Penalty7Section 271E6Section 1323Section 153C3Search & Seizure3Section 273B

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

2
Section 32
Cash Deposit2
Limitation/Time-bar2

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

AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

ITA 705/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

2. The appellant craves leave to add, alter or amend any of the aforesaid ground or grounds if necessary.” 3. The brief facts of the case are that a search and seizure operation under section 132 of the Income-tax Act, 1961 was conducted on 23.01.2020 in the case of Avani Group of Vadodara, during which certain incriminating documents

AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

ITA 706/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

2. The appellant craves leave to add, alter or amend any of the aforesaid ground or grounds if necessary.” 3. The brief facts of the case are that a search and seizure operation under section 132 of the Income-tax Act, 1961 was conducted on 23.01.2020 in the case of Avani Group of Vadodara, during which certain incriminating documents

AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

ITA 707/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jigar Adhyaru, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 132Section 153CSection 271F

2. The appellant craves leave to add, alter or amend any of the aforesaid ground or grounds if necessary.” 3. The brief facts of the case are that a search and seizure operation under section 132 of the Income-tax Act, 1961 was conducted on 23.01.2020 in the case of Avani Group of Vadodara, during which certain incriminating documents

ATUL N. SHAH,AHMEDABAD vs. THE JT.CIT, RANGE-4(2), AHMEDABAD

In the result, both the appeals of the assessee are allowed

ITA 952/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2013-14

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita Nos. 952 & 953/Ahd/2023 िनधा"रण वष"/Assessment Year: 2013-14 बनाम बनाम बनाम बनाम Atul N. Shah, 45, Mahalaya Bungalows, Jcit, Vs. Nr. High Court, Sola, Range 4(2), Ahmedabad-380060 Ahmedabad Pan : Ajqps 4627 Q अपीलाथ"/ (Appellant) "त्यथ"/ (Respondent) िनधा" रती की ओर से / Assessee By : Shri Dhrunal Bhatt, Ar "#थ% की ओर से / Revenue By: Shri Atul Pandey, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 29/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 23/08/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Dhrunal Bhatt, ARFor Respondent: Shri Atul Pandey, Sr DR
Section 131Section 132ASection 250Section 269SSection 269TSection 271DSection 271E

271) held that conclusion as a result of suspicion could not take the place of proof. This principle would apply even in case of penalty proceedings though the decision was rendered in connection with grant of registration to the firm. With Regards to levy of penalty u/s 271E for violation of section 269T on similar facts It has not been

ATUL N. SHAH,AHMEDABAD vs. THE JT.CIT, RANGE-4(2), AHMEDABAD

In the result, both the appeals of the assessee are allowed

ITA 953/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2013-14

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita Nos. 952 & 953/Ahd/2023 िनधा"रण वष"/Assessment Year: 2013-14 बनाम बनाम बनाम बनाम Atul N. Shah, 45, Mahalaya Bungalows, Jcit, Vs. Nr. High Court, Sola, Range 4(2), Ahmedabad-380060 Ahmedabad Pan : Ajqps 4627 Q अपीलाथ"/ (Appellant) "त्यथ"/ (Respondent) िनधा" रती की ओर से / Assessee By : Shri Dhrunal Bhatt, Ar "#थ% की ओर से / Revenue By: Shri Atul Pandey, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 29/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 23/08/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Dhrunal Bhatt, ARFor Respondent: Shri Atul Pandey, Sr DR
Section 131Section 132ASection 250Section 269SSection 269TSection 271DSection 271E

271) held that conclusion as a result of suspicion could not take the place of proof. This principle would apply even in case of penalty proceedings though the decision was rendered in connection with grant of registration to the firm. With Regards to levy of penalty u/s 271E for violation of section 269T on similar facts It has not been