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24 results for “penalty u/s 271”+ Section 131(1)(d)clear

Sorted by relevance

Mumbai556Delhi489Jaipur184Ahmedabad134Bangalore119Kolkata102Karnataka100Chennai70Indore66Raipur43Hyderabad43Pune40Calcutta34Chandigarh26Rajkot24Lucknow22Nagpur21Surat20Visakhapatnam17Kerala14Panaji13Allahabad9Jabalpur9Guwahati9Agra5Cuttack3Cochin3Rajasthan2Jodhpur2SC2Telangana2

Key Topics

Section 271(1)(b)26Section 142(1)18Section 143(2)10Section 143(3)8Section 1487Penalty7Section 1445Section 2714Addition to Income

KAJAL NIMISHBHAI SINOJIA,RAJKOT vs. ITO WD 1(1)(1) , RKT, RAJKOT

Appeal is allowed for statistical purpose

ITA 664/RJT/2024[2015-16]Status: DisposedITAT Rajkot09 Jul 2025AY 2015-16

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.664/Rjt/2024 "नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Kajal Nimishbhai Sinojia Vs. Income-Tax Officer, B-21 Shreeji Haridwar Society,Nr Ito Ward – 1(1)(1), Gokuldham, Aaykar Bhavan, Rajkot - 360004 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bsups2455J (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24 / 04 /2025 Date Of Pronouncement : 09 / 07/2025

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri K. L. Solanki, Ld. Sr. DR
Section 142(1)Section 147Section 148Section 271Section 271(1)(b)Section 272A(1)(d)Section 273B

Showing 1–20 of 24 · Page 1 of 2

4
Section 1473
Limitation/Time-bar2
Section 69C

d) was issued to the assessee. The assessee, requested for adjournment on 19.12.2023 on portal. The reply of the assessee is not found to be tenable since no explanation is offered by the assessee regarding non-compliance of notices issued u/s 142(1) of the Act. That the AO completed the penalty proceedings and levied the penalty for non-compliance

SMT. BHARTI PINAKIN BAJAJ,RAJKOT vs. THE ITO, WARD-2 (1) (2), RAJKOT

In the result, the appeal of the assessee is partly allowed

ITA 131/RJT/2020[2015-16]Status: DisposedITAT Rajkot11 Nov 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 131/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2015-2016 Bharati Pinakin Bajaj, I.T.O., Hasmatraj Building, Vs. Ward-2(1)(2), Opposite Brahmapuri Hall, Rajkot. Rajkot. C/O D.R. Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, Opp. Imperial Hotel, Rajkot-360001. Pan: Amrpb4153C

For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 142(1)Section 144Section 271Section 271(1)(b)Section 271(1)(c)

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax(Appeals), Rajkot-2, dated 17/03/2020 arising in the matter of penalty order passed under s. 271(1)(b) of the Income Tax Act, 1961 (here-in-after referred

NOORMAMAD HASAN KHAFI,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-2(2),, JAMNAGAR

In the result, the appeal of the assessee is partly allowed

ITA 290/RJT/2018[2009-10]Status: DisposedITAT Rajkot08 Dec 2021AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedअपील सं./Ita No.290/Rjt/2018 िनधा"रण वष"/Asstt. Year: 2009-2010 Shri Noormamad Hasam Khafi, I.T.O., Nr. Nagnath Gate, Vs. Ward-2(2), Gomtipur, Jamnagar. Jamnagar.

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Ajay Pratap Singh, C.I.T. D.R
Section 142(1)Section 143(2)Section 143(3)Section 144Section 271(1)(b)

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), Jamnagar, dated 23/05/2018 arising in the matter of assessment order passed under s. 271(1)(b) of the Income Tax Act, 1961 (here-in-after referred

AMRUTLAL CHHAGANLAL TANNA,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-2(2),, JAMNAGAR

In the result, the appeal of the assessee is partly allowed

ITA 253/RJT/2018[2009-10]Status: DisposedITAT Rajkot14 Sept 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 253/Rjt/2018 िनधा"रण वष"/Asstt. Years: 2009-2010

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 144Section 271(1)(a)Section 271(1)(b)

D E R PER BENCH: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income tax (Appeals), Jamnagar, dated 09/04/2018 arising in the matter of penalty order passed under s.271(1)(b) of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant

SHRI BABUBHAI MOHANBHAI SORATHIYA,RAJKOT vs. THE ITO, WARD-1 (1) (3), RAJKOT

In the result, the appeal of the assessee is partly allowed

ITA 1/RJT/2020[2007-08]Status: DisposedITAT Rajkot23 Nov 2022AY 2007-08

Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumarआयकर अपील सं./Ita No. 01/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2007-2008 Babubhai Mohanbhai Sorthiya, I.T.O., “Aai Shree Gel Maa Bhavan, Vs. Ward-1(!)(3), Chora Mavdi Gam, Rajkot. Rajkot. C/O D.R Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, 16-Jagnath Plot, Dr.Yagnik Road, Opp. Imperial Hotel, Rajkot-360001. Pan: Bhups6647H

For Appellant: Written SubmissionFor Respondent: Shri BD Gupta, CIT. D.R
Section 142(1)Section 143(3)Section 271Section 271(1)(b)

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Appeals)-1, Rajkot, dated 06/12/2019 arising in the matter of penalty order passed under s. 271(1)(b) of the Income Tax Act, 1961 (here-in-after referred

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

ITA 291/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

ITA 290/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

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

ITA 177/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

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

ITA 176/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

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

ITA 287/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

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

ITA 178/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

ITA 273/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

ITA 289/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

ITA 288/RJT/2022[2013-14]Status: DisposedITAT Rajkot30 Jan 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

ITA 275/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

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

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

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

ITA 286/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

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

ITA 274/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

D. M. Rindani, Learned Counsel for the assessee, argued that during the re-assessment proceedings, the approval given by the Income Tax Authority, u/s 151 of the Act is unsigned, therefore, the reassessment order framed by the assessing officer, based on defective approval under section 151 of the Act, may be quashed. The ld. Counsel thus stated that re-assessment

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