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

Sorted by relevance

Delhi23Indore13Ahmedabad12Jaipur10Agra7Surat6Mumbai5Pune4Patna2Hyderabad2Allahabad1Bangalore1Jabalpur1Chandigarh1

Key Topics

Section 54B15Section 271(1)(c)15Section 143(3)8Section 2344Section 50C4Addition to Income4Penalty4Section 143(2)3Section 2(14)3Exemption

SHAKIL HAMID SHEIKH,NAVI MUMBAI vs. ACIT 22(3), MUMBAI

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

ITA 6775/MUM/2013[2008-09]Status: DisposedITAT Mumbai17 Nov 2016AY 2008-09

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 6775/Mum/2013 ("नधा"रण वष" / Assessment Year : 2008-09) Shri Shakil Hamid Sheikh, Asstt. Commissioner Of बनाम/ Survey No. 183, Income Tax – 22(3), V. Kukshet, Mumbai. Opp. Hpcl, Midc, Navi Mumbai – 400 703. "थायी लेखा सं./Pan : Abqps2677G .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Ms. Pooja Swaroop, D.R
Section 143(2)Section 143(3)Section 271(1)(c)Section 50CSection 50C(2)Section 54B

penalty u/s. 271(1)(c) of Rs. 4,50,368/- may be deleted. “ 3. The Brief facts of the case are that the assessee filed return of income on 29th September, 2008 declaring total income of Rs. 67,17,110/-. The assessee is engaged in the business of stone crushing and transport. The A.O. noted during the assessment proceedings u/s

3
Disallowance3
Deduction3

SAIFULLAH A KHAN,MUMBAI vs. INCOME TAX OFFICER WD-3(3), MUMBAI

In the result, the appeal of assessee is partly allowed

ITA 3981/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Apr 2019AY 2014-15

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri Prakash Jhunjhunwala, ARFor Respondent: Shri Chaudhary Arun Kumar
Section 143(3)Section 251(2)Section 271(1)(c)Section 54B

section 54B of the Act to the assessee. Penalty u/s 271(1)(c) is being initiated for furnishing inaccurate particulars

SAIFULLAH A KHAN,MUMBAI vs. INCOME TAX OFFICER WD-3(3), THANE

ITA 6367/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri Manoj Kumar Aggarwal & Shri Ravish Soodsaifullah Abdullah Khan Commissioner Of Income Tax (A)-2, Prop: Reliance Engineering Co. Room No. 29, B Wing, 6Th Floor, G/58, Kharghar Village, Sector-12, Ashar I.T. Park, Wagle Industrial Estate, Vs. Behind Nimisha Hospital, Kharghar, Thane - 400 604 Navi Mumbai – 410210

For Appellant: Shri Nitin Jain, C.AFor Respondent: Shri N. Padmanaban, Sr. A.R
Section 10(1)Section 143(1)Section 143(2)Section 2(14)Section 271(1)(c)Section 54B

u/s 10(1) since had been used for cultivation and are situated beyond 8 kms of the Municipal limits supported with distance certificates. d) The agricultural lands used for cultivation are supported with purchase and sale agreements, 7/12 certificates, Talati receipts and other documents. The appellant craves leave to add, amend, alter, and/or withdraw any of the grounds of appeal

GAD LOGISTIC I P.LTD,MUMBAI vs. DCIT CEN CIR 1, THANE

In the result, these appeals are dismissed as withdrawn

ITA 3128/MUM/2017[2007-08]Status: DisposedITAT Mumbai31 May 2021AY 2007-08

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: NoneFor Respondent: Shri T.Kipgen (CIT-DR)
Section 143(3)Section 2(14)Section 234Section 271Section 271(1)(c)Section 54BSection 80I

section 143(3) r.w.s.153(B)(b) and 143(3) r.w.s. 153(A)(a) r.w.s. 254 of the Income Tax Act, 1961 (for short “the Act”) for the assessment year 2007-08 and the assessment order passed u/s 143(3) of the Act for the assessment year 2012-13. 2. Vide appeal No. 3128/M/2017 appeal, the assessee has challenged the impugned

DY CIT, CC-7(1), MUMBAI vs. MRS. NITTA VINODKUMAR JATIYA , MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 95/MUM/2021[2015-16]Status: DisposedITAT Mumbai09 Feb 2022AY 2015-16

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadaledcit, Cc-7(1) Vs. Mrs. Nitta Vinodkumar Room No. 676B, 6Th Jatiya, Floor, Aayakar Bhavan, 1, Pearl Mansion (N), Mk Road, Mumbai – 91, Marine Lines, 400020. Mk Road, Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Accpj8343D Appellant .. Respondent Appellant By : Mr.Sanjiv Jain. Dr Respondent By : Mr.Snehal Shah. C A. Dr Date Of Hearing 15.11.2021 Date Of Pronouncement 11.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Mr.Sanjiv Jain. DRFor Respondent: Mr.Snehal Shah. C A. DR
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 54B

Penalty proceedings u/s 271(1)(c) as separately initiated for concealment of income. 4. Further, the A.O has denied the deduction U/sec54B of the Act based on the discussions on land and no Mrs. Nitta Vinodkumar Jatiya, Mumbai. agriculture activity was carried out by the assessee referred at Para 4 of the order and assessed the total income