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180 results for “penalty u/s 271”+ Business Incomeclear

Sorted by relevance

Mumbai1,157 Delhi1,137 Jaipur333 Ahmedabad324 Bangalore248 Chennai228 Hyderabad213 Indore206 Pune180 Kolkata148 Surat126 Rajkot124 Chandigarh117 Raipur88 Nagpur75 Amritsar71 Cochin57 Patna51 Visakhapatnam50 Lucknow49 Guwahati39 Allahabad37 Agra25 Cuttack24 Jodhpur23 Ranchi21 Jabalpur21 Dehradun16 Varanasi11 Panaji3

Key Topics

Section 271(1)(c)110 Addition to Income80 Penalty56 Section 143(3)51 Section 143(2)50 Section 14840 Deduction39 Section 14733 Section 153A31

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

business, to the total income of Rs.41,67,100/- declared by the assessee. The Ld. AO also initiated penalty proceedings u/s 271

Showing 1–20 of 180 · Page 1 of 9

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RAMCHANDRAUDAYSINGHJADHAVRAO,PUNE vs. ACIT, CIRCLE-3, PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1399/PUN/2024[2016-17]Status: DisposedITAT Pune24 Feb 2025AY 2016-17

Section 133ASection 139(1)Section 139(4)Section 143(1)Section 271(1)(c)Section 45(2)

271(1)(c) for alleged concealment of income. The CIT(A) upheld the penalty on LTCG but deleted it on business income.", "held": "The Tribunal held that penalty u/s

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), PUNE, PUNE vs. GIRIRAJ ENTERPRISES, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 553/PUN/2025[2021-22]Status: DisposedITAT Pune24 Jul 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271ASection 80I

business premises of the assessee was also covered. During the course of search and seizure action the assessee firm admitted that it has made unaccounted sale of Gai Chap tobacco and other products. In response to the notice u/s 153A of the Act the assessee filed the return of income on 08.03.2022 declaring total income of Rs.81

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CC.1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 427/PUN/2025[2021-22]Status: DisposedITAT Pune24 Jul 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 271ASection 80I

business premises of the assessee was also covered. During the course of search and seizure action the assessee firm admitted that it has made unaccounted sale of Gai Chap tobacco and other products. In response to the notice u/s 153A of the Act the assessee filed the return of income on 08.03.2022 declaring total income of Rs.81

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1867/PUN/2025[2011-12]Status: DisposedITAT Pune21 Jan 2026AY 2011-12

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)

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

penalty for concealment of income was not imposable in respect of such estimated disallowance. 4. The Ld CIT(A) erred in not appreciating that the assessee had not concealed the particulars of income and provisions of section 271(1)(c) were not attracted to the facts of the case. 5. The above grounds of appeal are without prejudice

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD. ,PUNE vs. DY CIT , CIRCLE- 5 , PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1868/PUN/2025[2008-09]Status: DisposedITAT Pune21 Jan 2026AY 2008-09

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)

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

penalty for concealment of income was not imposable in respect of such estimated disallowance. 4. The Ld CIT(A) erred in not appreciating that the assessee had not concealed the particulars of income and provisions of section 271(1)(c) were not attracted to the facts of the case. 5. The above grounds of appeal are without prejudice

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1865/PUN/2025[2009-10]Status: DisposedITAT Pune21 Jan 2026AY 2009-10

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)

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

penalty for concealment of income was not imposable in respect of such estimated disallowance. 4. The Ld CIT(A) erred in not appreciating that the assessee had not concealed the particulars of income and provisions of section 271(1)(c) were not attracted to the facts of the case. 5. The above grounds of appeal are without prejudice

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1866/PUN/2025[2010-11]Status: DisposedITAT Pune21 Jan 2026AY 2010-11

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)

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

penalty for concealment of income was not imposable in respect of such estimated disallowance. 4. The Ld CIT(A) erred in not appreciating that the assessee had not concealed the particulars of income and provisions of section 271(1)(c) were not attracted to the facts of the case. 5. The above grounds of appeal are without prejudice

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1864/PUN/2025[2007-08]Status: DisposedITAT Pune21 Jan 2026AY 2007-08

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)

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

penalty for concealment of income was not imposable in respect of such estimated disallowance. 4. The Ld CIT(A) erred in not appreciating that the assessee had not concealed the particulars of income and provisions of section 271(1)(c) were not attracted to the facts of the case. 5. The above grounds of appeal are without prejudice

TEJAS SHIVAJI ADSUL,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

In the result, appeal of the assessee is allowed

ITA 59/PUN/2025[2018-19]Status: DisposedITAT Pune30 Oct 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri A.R. Naik (Virtual)For Respondent: Shri Akhilesh Srivastva

Section 115JSection 143Section 147Section 148Section 270ASection 270A(6)

business of agriculture. For A.Y. 2018- 19, the assessee did not file his return of income. The case of the assessee was reopened u/s 147 of the Income Tax Act, 1961 (the “Act”) by issue of notice u/s 148 on account of the sale of immovable property worth Rs. 80,00,000/- In response to the notice u/s

INTERVALVE POONAWALLA PVT. LTD.,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee stands allowed

ITA 636/PUN/2025[2013-14]Status: DisposedITAT Pune27 May 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14 Intervalve Poonawalla Pvt. Ltd. Dcit, Central Circle 1(1), Fin Div. 16/B-1, Sarosh Bhavan, Pune Vs. 2Nd Floor, Dr. Ambedkar Road, Opp. Niv, Pune – 411001 Pan: Aaaci3917P (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak & Vishnu Bhutada Department By : Shri Ramnath P Murkunde Date Of Hearing : 14-05-2025 Date Of Pronouncement : 27-05-2025 O R D E R

For Appellant: Shri Nikhil S Pathak &For Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 143(3)Section 14ASection 263Section 271(1)(c)

business of manufacturing of valves. It filed its return of income on 30.11.2013 declaring total income of Rs.4,05,62,500/-. The case was selected for scrutiny and statutory notices u/s 143(2) and 142(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) were issued and served on the assessee in response to which

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 418/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 133ASection 69ASection 69BSection 80I

Penalty proceedings are initiated separately u/s 271(1)( c) of the IT Act, 1961 for concealment of income. 5.7 In respect of income of assessed u/s 68/69/69A/69B/69C/69D of the I.T Act 1961 it has now been established by law that tax on such income should be charged at rate of 30% over and above regular income of assessee

DCIT, PUNE vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 1088/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 133ASection 69ASection 69BSection 80I

Penalty proceedings are initiated separately u/s 271(1)( c) of the IT Act, 1961 for concealment of income. 5.7 In respect of income of assessed u/s 68/69/69A/69B/69C/69D of the I.T Act 1961 it has now been established by law that tax on such income should be charged at rate of 30% over and above regular income of assessee

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 417/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 133ASection 69ASection 69BSection 80I

Penalty proceedings are initiated separately u/s 271(1)( c) of the IT Act, 1961 for concealment of income. 5.7 In respect of income of assessed u/s 68/69/69A/69B/69C/69D of the I.T Act 1961 it has now been established by law that tax on such income should be charged at rate of 30% over and above regular income of assessee

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE vs. LB KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 240/PUN/2024[2017-18]Status: DisposedITAT Pune05 Jul 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 133ASection 69ASection 69BSection 80I

Penalty proceedings are initiated separately u/s 271(1)( c) of the IT Act, 1961 for concealment of income. 5.7 In respect of income of assessed u/s 68/69/69A/69B/69C/69D of the I.T Act 1961 it has now been established by law that tax on such income should be charged at rate of 30% over and above regular income of assessee

DCIT CIRCLE 7, BODHI TOWER SALISBURY PARK vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 1046/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 115BSection 133ASection 69ASection 69BSection 80I

Penalty proceedings are initiated separately u/s 271(1)( c) of the IT Act, 1961 for concealment of income. 5.7 In respect of income of assessed u/s 68/69/69A/69B/69C/69D of the I.T Act 1961 it has now been established by law that tax on such income should be charged at rate of 30% over and above regular income of assessee

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1635/PUN/2024[2014-15]Status: DisposedITAT Pune03 Sept 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

business of real estate development. He filed his return of income on 30.09.2013 declaring total income of Rs.28,71,109/- after claiming deduction u/s 80IB(10) of the Act amounting to Rs.45,89,97,747/-. The deduction u/s 80IB(10) of the Act was claimed in respect of housing project namely ‘Teerth Towers’ which consisted of 7 buildings and commercial

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1637/PUN/2024[2020-21]Status: DisposedITAT Pune03 Sept 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

business of real estate development. He filed his return of income on 30.09.2013 declaring total income of Rs.28,71,109/- after claiming deduction u/s 80IB(10) of the Act amounting to Rs.45,89,97,747/-. The deduction u/s 80IB(10) of the Act was claimed in respect of housing project namely ‘Teerth Towers’ which consisted of 7 buildings and commercial

VIJAY TUKARAM RAUNDAL,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), PUNE

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 1636/PUN/2024[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT

Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

business of real estate development. He filed his return of income on 30.09.2013 declaring total income of Rs.28,71,109/- after claiming deduction u/s 80IB(10) of the Act amounting to Rs.45,89,97,747/-. The deduction u/s 80IB(10) of the Act was claimed in respect of housing project namely ‘Teerth Towers’ which consisted of 7 buildings and commercial

MS RAJMAL LAKHICHAND,JALGAON vs. DCIT, JALGAON

In the result, the appeal filed by the assessee stands allowed

ITA 1206/PUN/2023[2010-2011]Status: DisposedITAT Pune10 Sept 2024AY 2010-2011

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1206/Pun/2023 िनधा"रण वष" / Assessment Year: 2010-11 Ms. Rajmal Lakhichand, Vs. Dcit, Jalgaon. 169, Balaji Peth, Jalgaon- 425001. Pan : Aacfr8609L Appellant Respondent Assessee By : Shri Nikhil Pathak Revenue By Shri Sourabh Nayak : Date Of Hearing : 27.06.2024 Date Of Pronouncement : 10.09.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.09.2023 Passed By Ld Cit(A)/Nfac For The Assessment Year 2010-11. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “The Grounds Of Appeal Stated Below Are Without Prejudice To Each Other. 1) That The Learned Cit(A) Erred In Confirming The Penalty Of Rs.62,95,800 U/S. 271(1)(C) Of The Act. On The Facts & In The Circumstances Of The Case, The Said Penalty Be Cancelled. 2) Gross Profit Addition

For Appellant: Shri Nikhil Pathak

Section 142Section 271(1)(c)Section 274Section 36(1)(iii)Section 40A(2)(a)

271(1)(c). 4.2 THAT the learned CIT(A) erred in placing reliance upon cases facts of which are distinguishable while ignoring the decisions relied upon by the appellant. 4.3 THAT the levy of penalty without specifying the charge as to whether it is for concealing income or for furnishing inaccurate particulars of income and without striking out the inappropriate