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4 results for “penalty u/s 271”+ Section 54Bclear

Sorted by relevance

Delhi11Indore5Ahmedabad4Jaipur4Surat3Pune3Patna2Agra2Jabalpur1Chandigarh1Hyderabad1

Key Topics

Section 54B9Section 143(3)8Section 54F5Section 1484Section 2634Capital Gains4Addition to Income4Section 1473Section 139(1)2

RAVINDRABHAI SHANKARBHAI PATEL,VADODARA vs. THE ITO, WARD-1(2)(5) NOW ITO, WARD-1(2)(2), VADODARA

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

ITA 1061/AHD/2025[2015-16]Status: PendingITAT Ahmedabad29 Jan 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalthe Ito Ravindrabhai Shankarbhai Vs. Ward-1(2)(5). Patel Now Ito, Ward-1(2)(2) 86,Kanha Residency Vadodara – 390 007 Kalali Road, Kalali Ahmedabad – 390 012 [Pan : Aigpp 8415 M] (Appellant) (Respondent) .. Assessee Represented By : Ms. Urvashi Shodhan, Ar Revenue Represented By : Shri Abhijit, Sr.Dr Date Of Hearing 27/11/2025 Date Of Pronouncement 29/01/2026

Section 139(1)Section 139(4)Section 143(3)Section 144ASection 54BSection 54F

271(1)(c) of the Act were also initiated. Ravindrabhai Shankarbhai Patel vs. ITO A.Y: 2015-16 5. Aggrieved by the assessment order, the assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals). Before the CIT(Appeals), the assessee contended that all the conditions of sections 54B and 54F were duly complied with. It was submitted

Section 148A2
Reopening of Assessment2
Survey u/s 133A2

INCOME TAX OFFICER WARD 4(2)(3) AHMEDABAD, AHMEDABAD vs. NITINBHAI KANUBHAI PATEL, AHMEDABAD

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

ITA 183/AHD/2025[2016-17]Status: FixedITAT Ahmedabad14 Oct 2025AY 2016-17

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokarasstt.Year : 2016-2017 Ito, Ward-4(2)(3) Shri Nitinbhai Kanubhai Patel Ahmedabad. Vs. Room No.303, 3Rd Floor Aaykar Bhavan Vejalpur, Ahmedabad. Pan : Aaspp 5802 F (Applicant) (Responent) : None Assessee By : Shri Veerabadram Vislavath, Sr.Dr. Revenue By सुनवाई क" तारीख/Date Of Hearing : 13/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 14/10/2025

For Appellant: Shri Veerabadram Vislavath, sr.DR
Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 54BSection 54B(1)(i)

Penalty proceedings under section 271(1)(c) were initiated separately for furnishing inaccurate particulars of income. 2.8 Aggrieved, the assessee preferred appeal before the learned CIT(A). Before the learned CIT(A), the assessee filed detailed statement of facts challenging the findings of the Assessing Officer. The assessee contended that the land was agricultural and had been used for agricultural

SAURABHBHAI ROHITBHAI MODI,AHMEDABAD vs. THE ACIT, CIR. 5(2) NOW DCIT, CIRCLE-2(1)(1), AHMEDABAD

The appeal of the assessee is hereby dismissed

ITA 1960/AHD/2025[2009-10]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2009-10

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Satish Solanki, ARFor Respondent: Shri Yogesh Mishra, Sr. DR
Section 143(3)Section 147Section 148Section 263

Penalty proceedings under section 271(1)(c) were also initiated separately. 9. Aggrieved by the reassessment order, the assessee carried the matter in appeal before the Commissioner of Income-tax (Appeals). Before the first appellate authority, the assessee challenged both the validity of the reopening under sections 147 and 148 of the Act as well as the addition on merits

ROHITKUMAR CHINUBHAI MODI,AHMEDABAD vs. THE ACIT, CIR. 5(2) NOW DCIT, CIRCLE-2(1)(1), AHMEDABAD

The appeal of the assessee is hereby dismissed

ITA 1961/AHD/2025[2009-10]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2009-10

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Satish Solanki, ARFor Respondent: Shri Yogesh Mishra, Sr. DR
Section 143(3)Section 147Section 148Section 263

Penalty proceedings under section 271(1)(c) were also initiated separately. 9. Aggrieved by the reassessment order, the assessee carried the matter in appeal before the Commissioner of Income-tax (Appeals). Before the first appellate authority, the assessee challenged both the validity of the reopening under sections 147 and 148 of the Act as well as the addition on merits