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6 results for “penalty u/s 271”+ Section 133Aclear

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Delhi84Bangalore83Mumbai80Hyderabad62Jaipur61Pune41Rajkot40Chennai29Ahmedabad23Kolkata22Chandigarh19Amritsar19Indore18Patna17Ranchi15Surat15Nagpur8Lucknow7Raipur6Jodhpur6Guwahati4Cuttack4Allahabad3Visakhapatnam3Panaji3Cochin2Jabalpur1Dehradun1Agra1

Key Topics

Section 14816Section 271(1)(c)15Addition to Income6Survey u/s 133A6Section 133A5Depreciation5Penalty5

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT,CENTERAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 688/JODH/2024[2013-14]Status: DisposedITAT Jodhpur02 Jun 2025AY 2013-14
For Respondent: \nShri Amit Kothari, C.A
Section 148Section 271(1)(c)

u/s\n556199\n432600\n527620\n894515\n1201374\n271(1)(c) levied.\n5.2\nWe note that the additional income was offered in the return filed under section\n148. No incriminating documents indicating suppression or bogus transactions were\nfound during the survey. The expenses in question were supported by internal vouchers\nand recorded in regular books. The Assessing Officer accepted the revised returns

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCITL CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 687/JODH/2024[2012-13]Status: Disposed
ITAT Jodhpur
02 Jun 2025
AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

133A of the Act was conducted on 21.02.2019. During the course of survey, the assessee was required to furnish purchase bills and details of expenses relating to the operation of the restaurant from Financial Year 2011–12 to 2017–18. In compliance, the assessee submitted details on 11.03.2019, wherein it was shown that the ratio of food cost to sales

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 690/JODH/2024[2015-16]Status: DisposedITAT Jodhpur02 Jun 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

133A of the Act was conducted on 21.02.2019. During the course of survey, the assessee was required to furnish purchase bills and details of expenses relating to the operation of the restaurant from Financial Year 2011–12 to 2017–18. In compliance, the assessee submitted details on 11.03.2019, wherein it was shown that the ratio of food cost to sales

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 689/JODH/2024[2014-15]Status: DisposedITAT Jodhpur02 Jun 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

133A of the Act was conducted on 21.02.2019. During the course of survey, the assessee was required to furnish purchase bills and details of expenses relating to the operation of the restaurant from Financial Year 2011–12 to 2017–18. In compliance, the assessee submitted details on 11.03.2019, wherein it was shown that the ratio of food cost to sales

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 691/JODH/2024[2016-17]Status: DisposedITAT Jodhpur02 Jun 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

133A of the Act was conducted on 21.02.2019. During the course of survey, the assessee was required to furnish purchase bills and details of expenses relating to the operation of the restaurant from Financial Year 2011–12 to 2017–18. In compliance, the assessee submitted details on 11.03.2019, wherein it was shown that the ratio of food cost to sales

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14
Section 132Section 133ASection 142(1)Section 147Section 148Section 151Section 250Section 68

133A from business premises\nof Sanjaysha.\nOn going through the CD as well as documents, it is seen that the assessee\nhas done transaction in FY 2012-13 relevant to AY 2013-14and she has bought\n230076 equity shares of Safal Herbs Ltd. at a price of Rs. 42,68,762/- and sold the\nsame quantity