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77 results for “penalty u/s 271”+ Section 275clear

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Key Topics

Section 271(1)(c)157 Section 14A64 Addition to Income62 Penalty55 Section 153A49 Disallowance33 Section 143(3)32 Section 13228 Section 271A

SCHAEFFLER INDIA LTD. (FORMERLY KNOWN AS INA BEARING INDIA PVT. LTD.),VADODARA vs. THE ACIT, CICLE-1(1)(2) NOW DCIT, CIRCLE-1(1)(1), VADODARA

In the result, appeal of the assessee is allowed

ITA 1872/AHD/2024[2009-10]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2009-10

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri Rignesh Das, CIT DR

Section 143(3)Section 144C(3)Section 271Section 271(1)(c)Section 275Section 92C

penalty u/s 271(1)(c) without appreciating the specific provi-\nsions of section 275(1A) of the Act.\n6. The learned

Showing 1–20 of 77 · Page 1 of 4

22

Section 139(1)21

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1125/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

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

u/s 271(1)(c) of the Income-tax Act. 1961 ('the Act') in respect of furnishing jegerate particulars of income on account of lease operating expenses without appreciating the fact that the addition made in the order is merely on account of difference of opinion in respect of accounting of lease operating expense. It is supported by the plethora

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1123/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

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

u/s 271(1)(c) of the Income-tax Act. 1961 ('the Act') in respect of furnishing jegerate particulars of income on account of lease operating expenses without appreciating the fact that the addition made in the order is merely on account of difference of opinion in respect of accounting of lease operating expense. It is supported by the plethora

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1122/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2012-13

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

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

u/s 271(1)(c) of the Income-tax Act. 1961 ('the Act') in respect of furnishing jegerate particulars of income on account of lease operating expenses without appreciating the fact that the addition made in the order is merely on account of difference of opinion in respect of accounting of lease operating expense. It is supported by the plethora

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1124/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

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

u/s 271(1)(c) of the Income-tax Act. 1961 ('the Act') in respect of furnishing jegerate particulars of income on account of lease operating expenses without appreciating the fact that the addition made in the order is merely on account of difference of opinion in respect of accounting of lease operating expense. It is supported by the plethora

AXIS BANK LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1121/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2011-12

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinha

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

u/s 271(1)(c) of the Income-tax Act. 1961 ('the Act') in respect of furnishing jegerate particulars of income on account of lease operating expenses without appreciating the fact that the addition made in the order is merely on account of difference of opinion in respect of accounting of lease operating expense. It is supported by the plethora

MARDIA COPPER EXTRUTIONS PVT.LTD.,AHMEDABAD vs. DCIT, CIRCLE-2(1)(2),, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 229/AHD/2018[1990-91]Status: DisposedITAT Ahmedabad31 Jul 2019AY 1990-91

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 229/Ahd/2018 "नधा"रण वष"/Asstt. Year: 1990-1991 M/S Mardia Copper Extrusions Pvt. Ltd., D.C.I.T, C/O Mehta Lodha & Co., Vs. Circle-2(1)(2), 105, Sakar-I, Near Gandhigram Railway Ahmedabad. Station, Off Ashram Road, Ahmedabad-380009. Pan: Aabcm3848G

Section 132Section 143(3)Section 271Section 271(1)(c)Section 274Section 275

u/s 274 r.w.s 271(1)(c) of the Act. 2.4 The assessee in its reply submitted that the impugned penalty notice was not issued within the time limit in accordance with the provisions of section 275

SHRI VIJAY D. PATEL,,AHMEDABAD vs. THE CIT-7,, AHMEDABAD

ITA 2022/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad27 Jan 2022AY 2008-09

For Appellant: Shri A. C. Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT D.R

Section 143Section 147Section 148Section 263Section 271(1)(c)

275 ITR 133, for the proposition that non initiation of penalty proceedings by the Assessing Officer renders the assessment order erroneous for the purposes of exercising revisionary I.T.A No. 2022/Ahd/2015 A.Y. 2008-09 Page No 6 Vijay D. Patel vs. CIT powers by CIT u/s 263 of the Act. He further contended that subsequent order passed making no additions

SHRI JIGNESH JAYANTILAL SHAH,,BHAVNAGAR vs. THE DY. CIT, CIRCLE-1,, BHAVNAGAR

In the result, appeal of the Assessee is allowed

ITA 2538/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad17 Jan 2020AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri B.R. Popat, ARFor Respondent: Shri Rajdeep Singh, Sr.DR

Section 271(1)(c)Section 274Section 275Section 57

275 of the Act. 3. Confirming the action of the AO in levying penalty of Rs.3,50,025/- under section 271(1)(c) by misinterpreting true sense of judgement delivered by the Hon’ble Apex Court in the case of Reliance Petroproducts. The assessee craves leave to add, amend, delete or alter one or more grounds of appeal

RAMCHAND BHULCHAND RAJAI,BHAVNAGAR vs. THE DY.CIT.,CIRCLE-1, , BHAVNAGAR

ITA 167/AHD/2024[2009-10]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2009-10

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarआयकर अपील सं / Ita No. 167/Ahd/2024 िनधा"रण वष"/Assessment Year : 2009-10 बनाम बनाम बनाम बनाम Ramchand Bhulchand Rajai, The Deputy Commissioner C/O. Jayesh Tyres, Vs. Of Income-Tax, Opp. Railway Station, Circle-1, Bhavnagar Bhavnagar-364001 Pan : Abmpr 4841 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) िनधा"रती की ओर से / Assessee By : Shri B.R. Popat, Ar ""थ" की ओर से / Revenue By: Shri Prateek Sharma, Sr Dr सुनवाई की तारीख /Date Of Hearing : 22/04/2024 घोषणा की तारीख /Date Of Pronouncement: 15/07/2024 आदेश/O R D E R Per Annapurna Gupta

For Appellant: Shri B.R. Popat, ARFor Respondent: Shri Prateek Sharma, Sr DR

Section 250Section 271(1)(c)Section 40A(3)

275-Mumbai ITAT; - Shri Suresh Shivlal Bhasin vs. ACIT ITA Nos. 1705 & 1707/Mum/2017 - Mumbai ITAT.” 12. A perusal of the above reveals that the primary contention of the ld. Counsel for the assessee with regard to the disallowance made u/s 40A(3) of the Act not inviting any levy of penalty was that:- • The assessee had disclosed all particulars relating

M/S. ATUL LIMITED,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD

The appeal of the assessee is allowed in above terms

ITA 769/AHD/2019[1999-2000]Status: DisposedITAT Ahmedabad16 Dec 2022AY 1999-2000

For Appellant: Shri Bandish Soparkar, AR &For Respondent: Shri Atul Pandey, Sr DR

Section 112(2)Section 143(3)Section 271(1)(c)Section 80GSection 80H

Section 80-IB of the Act and the penalty was levied on account of the same on the assessee which was deleted by the ITAT noting that it was a debatable issue since at the time of filing the return for the impugned assessment year, there were pronouncements by the Hon'ble Court in favour of the assessee. Our attention

SHILPABEN R. LUHANA,PANCHMAHAL vs. THE DCIT, CENTRAL CIRCLE-1, VADODARA

In the result, the appeal of the assessee is allowed

ITA 1337/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad30 May 2022AY 2012-13

For Appellant: Shri Viranch Modi &For Respondent: Shri R.R. Makwana, Sr. D.R

Section 132Section 132(4)Section 143(2)Section 153ASection 271A

275 (Nagpur - Trib.), it was held that where assessee had neither made any surrender of any undisclosed income during search nor penalty had been initiated on basis of undisclosed income found during such search, impugned order of Assessing Officer imposing penalty on assessee under section 271AAB did not pass mandate of provisions of section 271AAB, therefore, same being

CHHAYA VIKAS SHAH LEGAL HEIR & WIFE OF LATE VIKAS SHAH,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result, all three appeals of the Assessee are dismissed

ITA 584/AHD/2023[1999-2000]Status: DisposedITAT Ahmedabad31 Jul 2024AY 1999-2000

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarsl. आयकर अपील सं/ "नधा"रण वष"/ Appeal(S) By : No(S)

For Appellant: Shri Suresh Gandhi, ARFor Respondent: Shri Ashok Kumar Suthar, Sr.DR

Section 132(2)Section 153ASection 271(1)(b)Section 271(1)(c)

275 of the Act." (vii) The proceedings for initiation of penalty proceeding cannot be set aside only on the grounds that the assessment order states penalty proceedings are initiated separately' If otherwise, it conforms lo the parameters ser out hereinabove are met. 7.1.1 As per the said sub-section, where any amount is added or disallowed in computing the total

MARUTI INFRASTRUCTURE LTD.,AHMEDABAD vs. DCIT, CIRCLE-2(1)(1), , AHMEDABAD

In the result, ground of appeal raised by the assessee is allowed

ITA 1633/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad03 Mar 2025AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 145Section 271(1)(c)Section 275

u/s 271(1)(c) of the Act. 4 Ld. NFAC ought to have considered the fact that all authorities has estimated income and accordingly, this is not a fit case for levy of penalty. 5 The order passed by AO confirmed by NFAC is required to be quashed as same has been without proper satisfaction. 6 The order passed

SHRI TEJAS VINUBHAI SHAH,AHMEDABAD vs. THE DCIT, CENTRAL CIR-1(3),, AHMEDABAD

In the result, all the appeals of the assessees are allowed

ITA 2670/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

For Appellant: Shri A.L. Thakkar, ARFor Respondent: Shri O.P. Pathak,Sr.DR

Section 132Section 139(1)Section 153ASection 271(1)(c)Section 271A

275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "undisclosed income" means— (i) any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in the books

SHRI PRAVINBHAI GORDHANBHAI PATEL,KALOL vs. THE DCIT, CENTRAL CIR-1(3), , AHMEDABAD

In the result, all the appeals of the assessees are allowed

ITA 2666/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

For Appellant: Shri A.L. Thakkar, ARFor Respondent: Shri O.P. Pathak,Sr.DR

Section 132Section 139(1)Section 153ASection 271(1)(c)Section 271A

275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "undisclosed income" means— (i) any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in the books

SHRI PRAVINBHAI GORDHANBHAI PATEL,KALOL vs. THE DCIT, CENTRAL CIR-1(3), , AHMEDABAD

In the result, all the appeals of the assessees are allowed

ITA 2664/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

For Appellant: Shri A.L. Thakkar, ARFor Respondent: Shri O.P. Pathak,Sr.DR

Section 132Section 139(1)Section 153ASection 271(1)(c)Section 271A

275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "undisclosed income" means— (i) any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in the books

LATE PRAGNESH NAVINBHAI PATEL (THROUGH LEGAL HEIR SMT. SHRADDHA PRAGNESH PATEL.,AHMEDABAD vs. THE DCIT, CENTRAL CIR-1(3), , AHMEDABAD

In the result, all the appeals of the assessees are allowed

ITA 2662/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

For Appellant: Shri A.L. Thakkar, ARFor Respondent: Shri O.P. Pathak,Sr.DR

Section 132Section 139(1)Section 153ASection 271(1)(c)Section 271A

275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "undisclosed income" means— (i) any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in the books

SHRI PRAVINBHAI GORDHANBHAI PATEL,KALOL vs. THE DCIT, CENTRAL CIR-1(3), , AHMEDABAD

In the result, all the appeals of the assessees are allowed

ITA 2663/AHD/2017[2007-08]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

For Appellant: Shri A.L. Thakkar, ARFor Respondent: Shri O.P. Pathak,Sr.DR

Section 132Section 139(1)Section 153ASection 271(1)(c)Section 271A

275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "undisclosed income" means— (i) any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in the books

SHRI PRAVINBHAI GORDHANBHAI PATEL,KALOL vs. THE DCIT, CENTRAL CIR-1(3), , AHMEDABAD

In the result, all the appeals of the assessees are allowed

ITA 2665/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 2662 /Ahd/2017 Asstt.Year : 2009-10 Late Pragnesh Navinbhai Patel Through Dcit, Cent.Cir.1(3) Legal Heir Smt.Shraddha Pragnesh Patel Vs Ahmedabad. 39, Kamalnayan Bungalows Aarohi Club Road, Ahmedabad. Pan : Abbpp 5517 H आयकर अपील सं./ Ita No. 2669, 2670 & 2671/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10, 2010-11 & 2012-13 Shri Tejas Vinubhai Shah Dcit, Cent.Cir.1(3) 48, Alok Bungalow Vs Ahmedabad. Sun-N-Step Club Road Pan : Ahbps 5069 H आयकर अपील सं./ Ita No. 2663 To 2668/Ahd/2017 "नधा"रण वष"/Assessment Year: 2007-08 To 2012-13 Shri Pravinbhai Gordhanbhai Patel Dcit, Cent.Cir.1(3) 8, Sardar Society Vs Ahmedabad. Nr. Ambica Nagar Highway Road Kalol (N.G.) Pan : Afupp 7843 M

For Appellant: Shri A.L. Thakkar, ARFor Respondent: Shri O.P. Pathak,Sr.DR

Section 132Section 139(1)Section 153ASection 271(1)(c)Section 271A

275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation.—For the purposes of this section,— (a) "undisclosed income" means— (i) any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in the books