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8 results for “penalty u/s 271”+ Section 115clear

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Key Topics

Section 271(1)(c)8Penalty6Addition to Income5Section 2504Section 271F4Section 2712

M/S SHREE RAJMOTI INDS.,,RAJKOT-GUJARAT vs. THE A. C.I.T., CIRCLE-2(1),, RAJKOT-GUJARAT

In the result, the appeal filed by the Assessee is hereby allowed

ITA 172/RJT/2019[2013-14]Status: DisposedITAT Rajkot27 Sept 2023AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10(34)Section 271Section 271(1)(c)

u/s. 271(1)(c). 4. The Ld. CIT(A) after considering the above submissions of the assessee dismissed the appeal filed by the assessee and confirmed the penalty levied by the Assessing Officer observing as follows: “…..Having considered facts and circumstances of the case I find it uncontroverted that Rajkot Nagrik Sahkari Bank is not domestic company and it I.T.A

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

ITA 44/RJT/2023[2006-07]Status: Disposed
ITAT Rajkot
19 Jun 2025
AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

u/s 263 of the Act, and directed the assessing officer to verify the source of cash deposited in the bank accounts, which have been left out, during the course of original assessment proceedings. Accordingly, assessing officer made addition of peak credit in individual bank accounts. However, on further appeal by assessee, before

THE ACIT, CIRCLE- 1,, RAJKOT-GUJARAT vs. SMT. MANISHABEN N. MASHRU,, RAJKOT-GUJARAT

In the result, appeal of the Revenue in ITA No

ITA 355/RJT/2011[2004-05]Status: DisposedITAT Rajkot04 Jan 2018AY 2004-05

Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.

For Appellant: Shri M.J. Ranpura, CAFor Respondent: Shri Hargovind Singh, CIT-DR
Section 131Section 133ASection 142(1)Section 148Section 271(1)(c)

penalty imposed by the Assessing Officer under section 271(1)(c) of the Income Tax Act, 1961 for the Assessment Years 2004-05 and 2005-06. Since in all these appeals/cross- objections, issues and facts are intertwined to each other, we proceed to dispose of all by this common order for the sake of brevity and convenience. 3. Before adverting

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,RAJKOT vs. THE ITO WARD 3 (1) (4), AMRELI

In the result, all these four appeals are allowed for statistical purposes

ITA 580/RJT/2025[2012-13]Status: DisposedITAT Rajkot19 Jan 2026AY 2012-13

Bench: Dr. Arjun Lal Saini.

For Appellant: Written SubmissionFor Respondent: Shri Gopi Nath Chaubey, Sr. (DR)
Section 250Section 271(1)(c)Section 271F

271(1)(c) of the Act for assessment year (AY) 2010-11. In ITA No.634/RJT/2025 the assessee has challenged the validity of penalty imposed u/s 271F of the Act for AY 2011-12. 2. Since, these four appeals pertain to the same assessee, therefore, I have clubbed these appeals and heard together and a consolidated order is being passed

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,VILLAGE RAJULA DISTRICT AMRELI vs. THE ITO WARD 3 (1) (4) AMRELI, AMRELI

In the result, all these four appeals are allowed for statistical purposes

ITA 632/RJT/2025[2010-11]Status: DisposedITAT Rajkot19 Jan 2026AY 2010-11

Bench: Dr. Arjun Lal Saini.

For Appellant: Written SubmissionFor Respondent: Shri Gopi Nath Chaubey, Sr. (DR)
Section 250Section 271(1)(c)Section 271F

271(1)(c) of the Act for assessment year (AY) 2010-11. In ITA No.634/RJT/2025 the assessee has challenged the validity of penalty imposed u/s 271F of the Act for AY 2011-12. 2. Since, these four appeals pertain to the same assessee, therefore, I have clubbed these appeals and heard together and a consolidated order is being passed

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,VILLAGE RAJULA DISTRICT AMRELI vs. THE ITO WARD 3 (1) (4) AMRELI, AMRELI

In the result, all these four appeals are allowed for statistical purposes

ITA 634/RJT/2025[2011-12]Status: DisposedITAT Rajkot19 Jan 2026AY 2011-12

Bench: Dr. Arjun Lal Saini.

For Appellant: Written SubmissionFor Respondent: Shri Gopi Nath Chaubey, Sr. (DR)
Section 250Section 271(1)(c)Section 271F

271(1)(c) of the Act for assessment year (AY) 2010-11. In ITA No.634/RJT/2025 the assessee has challenged the validity of penalty imposed u/s 271F of the Act for AY 2011-12. 2. Since, these four appeals pertain to the same assessee, therefore, I have clubbed these appeals and heard together and a consolidated order is being passed

SHRI ASHOKBHAI BHIMAJIBHAI PARMAR,VILLAGE RAJULA DISTRICT AMRELI vs. THE ITO WARD 3 (1) (4) AMRELI, AMRELI

In the result, all these four appeals are allowed for statistical purposes

ITA 633/RJT/2025[2010-11]Status: DisposedITAT Rajkot19 Jan 2026AY 2010-11

Bench: Dr. Arjun Lal Saini.

For Appellant: Written SubmissionFor Respondent: Shri Gopi Nath Chaubey, Sr. (DR)
Section 250Section 271(1)(c)Section 271F

271(1)(c) of the Act for assessment year (AY) 2010-11. In ITA No.634/RJT/2025 the assessee has challenged the validity of penalty imposed u/s 271F of the Act for AY 2011-12. 2. Since, these four appeals pertain to the same assessee, therefore, I have clubbed these appeals and heard together and a consolidated order is being passed

THE DCIT CENTRAL CIRCLE-1 , RAJKOT vs. SHRI SHAMJIBHAI SADHABHAI KANGAD, GANDHIDHAM-KUTCH

In the result, appeal filed by the Revenue, in IT(SS) No

ITA 321/RJT/2022[2021-22]Status: DisposedITAT Rajkot31 Jul 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

Section 153A

penalty or any harsh action under the Income tax Act or any other law shall be initiated by the Department or any other department on such voluntary offered ad-hoc estimated business income. The assessee submitted that source of cash and gold found / seized during the course of search has satisfactorily been explained and hence, there is no case