BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “penalty u/s 271”+ Section 12Aclear

Sorted by relevance

Delhi95Mumbai51Bangalore49Hyderabad35Calcutta34Ahmedabad30Lucknow16Jaipur16Visakhapatnam12Chandigarh11Indore9Pune9Amritsar9Allahabad8Cochin6Kolkata5Patna4Rajkot3Jodhpur2Raipur2Surat2Nagpur2

Key Topics

Section 1484Section 143(3)3Section 113Penalty3Section 12A2Section 142(1)2Charitable Trust2Exemption2Addition to Income2

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)

u/s 68 of the IT Act is correct. It is proposition of law that the scope of the provision of section 68 of the IT Act cannot be extended to noting in rough notebook which is not books of account as defined in section 2(12A) of the IT Act. There was no case for making the addition u/s68

PATEL KELAVANI MANDAL,TAPOVAN SHAIKSHNIK SANKUL vs. THE ITO (EXEMPTION), WARD - 2, RAJKOT, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

ITA 278/RJT/2023[2010-11]Status: DisposedITAT Rajkot07 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini, Am. & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 278/Rjt/2023 (िनधा"रणवष" / Assessment Year: (2010-11) (Hybrid Hearing) Patel Kelavani Mandal, Junagadh. Vs. The Ito (E), Ward – 2, Tapovan Shaikshnik Sankul, Aaykar Bhavan, Bilkha Road, Race Course Ring Road, Junagadh - 362001 Rajkot - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabtp7542H (Appellant) (Respondent)

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr DR
Section 11Section 12ASection 139(1)Section 142(1)Section 143(3)Section 147Section 148Section 151

penalty proceeding are initiated u/s 271(1)(c) of the Subject to the above remarks and on the basis of data made available on record. Total income of the assessee trust is determined as under: Income as per return of Income Rs. Nil/- Additions as per para6 & 7 above: Rs.28,71,545/- Rounded off u/s. 288A... Rs.28

DR. SUBHASH PETHALJI CHAVDA AHIR KELVANI MANDAL,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER(EXEMPTION), WARD-2,, RAJKOT

The appeal of the assessee is allowed

ITA 425/RJT/2017[2014-15]Status: DisposedITAT Rajkot01 Jun 2022AY 2014-15
For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri Nihar Ranjan Samal, Sr.D.R
Section 11Section 12ASection 250(6)Section 271Section 32Section 35(2)(iv)

Penalty proceedings u/s 271(l)(c) of the I.T.Act is initiated for concealment of income by way of furnishing in accurate particulars of its income. 3. And that of the ld. CIT(A) confirming the addition at para 6 of his order is as under: 6. Decision I.T.A No. 425/Rjt/2017 A.Y. 2014-15 Page No 3 Dr. Subhash Pethaljibhai Chavda