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175 results for “penalty u/s 271”+ Section 132(1)clear

Sorted by relevance

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Key Topics

Section 271(1)(c)221Section 13276Addition to Income73Section 143(3)64Penalty55Section 153C45Section 153A44Section 14744Search & Seizure

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

In the result, the assessee's appeal is allowed

ITA 2872/PUN/2025[2012-13]Status: DisposedITAT Pune10 Apr 2026AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order be treated as null and void. The Appellant be granted just and proper relief in this respect. 3. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

Showing 1–20 of 175 · Page 1 of 9

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44
Section 271A39
Section 14833
Survey u/s 133A22

In the result, the assessee's appeal is allowed

ITA 2874/PUN/2025[2009-10]Status: DisposedITAT Pune10 Apr 2026AY 2009-10

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order be treated as null and void. The Appellant be granted just and proper relief in this respect. 3. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1), PUNE

In the result, the assessee's appeal is allowed

ITA 2871/PUN/2025[2010-11]Status: DisposedITAT Pune10 Apr 2026AY 2010-11

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order be treated as null and void. The Appellant be granted just and proper relief in this respect. 3. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time

VEENA INDUSTRIES PVT LTD,PUNE vs. DCIT CENTRAL CIRCLE2(1, PUNE

In the result, the assessee's appeal is allowed

ITA 2873/PUN/2025[2013-14]Status: DisposedITAT Pune10 Apr 2026AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde
Section 132Section 133(6)Section 143(3)Section 271(1)(c)

section 271(1)(c) of the Act, whereas the penalty has ultimately been imposed for the other limb. The penalty order be treated as null and void. The Appellant be granted just and proper relief in this respect. 3. The Appellant prays to be allowed to add, amend, modify, rectify, delete, and raise any grounds of appeal at the time

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)

132/- u/s 271(1)(c) of the IT Act. 6. Being aggrieved with the order dated 09.10.2019 passed by Ld. CIT(A) in quantum appeal case, the assessee preferred appeal before the Tribunal and the Tribunal vide its consolidated order dated 27.07.2022 in ITA Nos.1778 to 1782/PUN/2019 modified the directions issued by Ld. CIT(A) and directed the Assessing Officer

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)

132/- u/s 271(1)(c) of the IT Act. 6. Being aggrieved with the order dated 09.10.2019 passed by Ld. CIT(A) in quantum appeal case, the assessee preferred appeal before the Tribunal and the Tribunal vide its consolidated order dated 27.07.2022 in ITA Nos.1778 to 1782/PUN/2019 modified the directions issued by Ld. CIT(A) and directed the Assessing Officer

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)

132/- u/s 271(1)(c) of the IT Act. 6. Being aggrieved with the order dated 09.10.2019 passed by Ld. CIT(A) in quantum appeal case, the assessee preferred appeal before the Tribunal and the Tribunal vide its consolidated order dated 27.07.2022 in ITA Nos.1778 to 1782/PUN/2019 modified the directions issued by Ld. CIT(A) and directed the Assessing Officer

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)

132/- u/s 271(1)(c) of the IT Act. 6. Being aggrieved with the order dated 09.10.2019 passed by Ld. CIT(A) in quantum appeal case, the assessee preferred appeal before the Tribunal and the Tribunal vide its consolidated order dated 27.07.2022 in ITA Nos.1778 to 1782/PUN/2019 modified the directions issued by Ld. CIT(A) and directed the Assessing Officer

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)

132/- u/s 271(1)(c) of the IT Act. 6. Being aggrieved with the order dated 09.10.2019 passed by Ld. CIT(A) in quantum appeal case, the assessee preferred appeal before the Tribunal and the Tribunal vide its consolidated order dated 27.07.2022 in ITA Nos.1778 to 1782/PUN/2019 modified the directions issued by Ld. CIT(A) and directed the Assessing Officer

DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

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

ITA 1307/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2025AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

132 of the Act was conducted in the Sava Group of cases on 31.10.2010 during which the assessee was also covered. In response to the notice u/s 153A served on the assessee for assessment years 2007-08 to 2012- 13, the assessee submitted that the original returns of income filed u/s 139(1) for assessment years

VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

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

ITA 2144/PUN/2024[AY 2010-11]Status: DisposedITAT Pune21 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

132 of the Act was conducted in the Sava Group of cases on 31.10.2010 during which the assessee was also covered. In response to the notice u/s 153A served on the assessee for assessment years 2007-08 to 2012- 13, the assessee submitted that the original returns of income filed u/s 139(1) for assessment years

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)

132 of the Act on 6.11.2012 the assessment orders were passed u/s 143(3) r.ws. 153A(1)(b) of the Act assessing the same income as returned by the assessee without any variation. It was further contended that during the search, no documents pertaining to the additional income was found/seized. Penalty proceedings have been initiated u/s 271(1

SANTOSH HASTIMAL GUGALE,,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 1336/PUN/2016[2012-13]Status: DisposedITAT Pune31 Aug 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1336/Pun/2016 यििाारण वषा / Assessment Year : 2012-13 Shri Santosh Hastimal Gugale At. 4253, Chitale Road, अऩीऱाथी/Appellant Dist. Ahmednagar …. Pan: Aeapg2716G Vs. The Asst. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Ahmednagar Circle, Ahmednagar

For Appellant: Shri Hari KrishanFor Respondent: Shri M.K. Verma
Section 133ASection 139(4)Section 143(3)Section 271(1)(c)Section 274Section 9

132 of the Act was carried out at the residence of assessee on 16.01.2009. Simultaneously, Survey was carried out at the hospital of assessee on 16.01.2009. During the course of Survey, evidence of certain unaccounted receipts, rough pages, note 7 Santosh H Gugale books, diaries, receipt books, etc. were found. The assessee admitted the fact of suppression of receipts from

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 738/PUN/2016[2008-09]Status: DisposedITAT Pune15 May 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section 132

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 740/PUN/2016[2011-12]Status: DisposedITAT Pune15 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section 132

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 739/PUN/2016[2010-11]Status: DisposedITAT Pune15 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section 132

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 737/PUN/2016[2006-07]Status: DisposedITAT Pune15 May 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section 132

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 747/PUN/2016[2011-12]Status: DisposedITAT Pune11 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section 132

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 742/PUN/2016[2006-07]Status: DisposedITAT Pune11 May 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section 132

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 743/PUN/2016[2007-08]Status: DisposedITAT Pune11 May 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

u/s 271(1)(c) on alleged on unproved loan of Rs.4,50,000/- by disregarding appellants contention. 4. The issue raised in the present appeal is against levy of penalty under section 271(1)(c) of the Act. ITA Nos.742 to 747/PUN/2016 5. Briefly, in the facts of the case, search and seizure action under section 132