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118 results for “penalty u/s 271”+ Section 142(1)clear

Sorted by relevance

Delhi1,317Mumbai1,035Jaipur333Ahmedabad310Indore289Kolkata237Surat229Pune205Hyderabad199Bangalore166Chennai155Chandigarh129Rajkot118Karnataka105Lucknow93Visakhapatnam82Raipur66Amritsar57Allahabad54Cochin41Cuttack39Calcutta36Nagpur36Guwahati35Agra33Patna29Jabalpur29Jodhpur24Panaji17Dehradun15Ranchi12SC6Varanasi4Rajasthan2Telangana2

Key Topics

Section 271(1)(b)116Section 14884Section 142(1)75Section 14762Penalty62Addition to Income57Section 271(1)(c)50Section 143(2)36Section 14430

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 78/RJT/2022[2010-11]Status: DisposedITAT Rajkot30 Apr 2025AY 2010-11
Section 132Section 139(1)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 271ASection 274Section 36(1)(iii)Section 40

U/s.\n153A/143(3)), it appears to me that you\nhave without reasonable cause failed to furnish me return of income which you were\nrequired to furnish by a notice given under section 22(1)/22(2)/34 of the Indian\nIncome tax Act, 1922 or which you were required to furnish under section 139(1) or\nby a notice given

Showing 1–20 of 118 · Page 1 of 6

Section 143(3)27
Reopening of Assessment23
Deduction13

SHRI RAJNIKANT HARGOVINDDAS SANADIA,RAJKOT vs. THE ITO, WARD-2 (3)(5), RAJKOT, RAJKOT

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

ITA 271/RJT/2022[2011-12]Status: HeardITAT Rajkot07 Jul 2023AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 142(1)Section 144Section 148Section 271(1)(b)Section 271FSection 274

u/s. 142(1) of the Income Tax Act, issued to the appellant on 21.12.2018. The appellant has not submitted any explanation for non-compliance. The Assessing Officer was perforce to pass the assessment order u/s.144 read with section 147 due to intransigence of the appellant. However, in response to show cause notice under section 274 read with section 271(1

SHRI RAJNIKANT HARGOVINDDAS SANADIA,RAJKOT vs. THE ITO, WARD-2 (3)(5), RAJKOT, RAJKOT

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

ITA 272/RJT/2022[2011-12]Status: HeardITAT Rajkot07 Jul 2023AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 142(1)Section 144Section 148Section 271(1)(b)Section 271FSection 274

u/s. 142(1) of the Income Tax Act, issued to the appellant on 21.12.2018. The appellant has not submitted any explanation for non-compliance. The Assessing Officer was perforce to pass the assessment order u/s.144 read with section 147 due to intransigence of the appellant. However, in response to show cause notice under section 274 read with section 271(1

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 133/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

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

Section 271(1)(b)

u/s. 144 assessment order is deleted by the Ld. CIT(A). Thus, the grievance made out by the assessee is found to be genuine and reasonable. In the above circumstances the levy of penalty under Section 271(1)(b) in our considered opinion is unwarranted. For better understanding Section 271(1)(b) and 273B are extracted below: “271. (1

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 131/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

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

Section 271(1)(b)

u/s. 144 assessment order is deleted by the Ld. CIT(A). Thus, the grievance made out by the assessee is found to be genuine and reasonable. In the above circumstances the levy of penalty under Section 271(1)(b) in our considered opinion is unwarranted. For better understanding Section 271(1)(b) and 273B are extracted below: “271. (1

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 132/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

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

Section 271(1)(b)

u/s. 144 assessment order is deleted by the Ld. CIT(A). Thus, the grievance made out by the assessee is found to be genuine and reasonable. In the above circumstances the levy of penalty under Section 271(1)(b) in our considered opinion is unwarranted. For better understanding Section 271(1)(b) and 273B are extracted below: “271. (1

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 134/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

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

Section 271(1)(b)

u/s. 144 assessment order is deleted by the Ld. CIT(A). Thus, the grievance made out by the assessee is found to be genuine and reasonable. In the above circumstances the levy of penalty under Section 271(1)(b) in our considered opinion is unwarranted. For better understanding Section 271(1)(b) and 273B are extracted below: “271. (1

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 130/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

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

Section 271(1)(b)

u/s. 144 assessment order is deleted by the Ld. CIT(A). Thus, the grievance made out by the assessee is found to be genuine and reasonable. In the above circumstances the levy of penalty under Section 271(1)(b) in our considered opinion is unwarranted. For better understanding Section 271(1)(b) and 273B are extracted below: “271. (1

M/S. UNITED ENGINEERS, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAJKOT, RAJKOT

In the result, the above appeals of the assessee are partly allowed

ITA 305/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Jul 2021AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri P.C. Yadav, with Shri Dinesh Ruprelia, A.RsFor Respondent: Shri Om Prakash Singh, CIT, D.R
Section 153DSection 254Section 271(1)(C)Section 271(1)(c)Section 274

penalty proceedings can be initiated under section 271(1)(c) of the Act. In the present case, the assessee has filed the income tax return under the provisions of section 153C of the Act declaring income of Rs. 4,43,340.00 which was accepted in the assessment framed under section 153C read with section 143(3) of the Act vide

UTSAV COTFAB P. LTD.,JETPUR vs. THE ITO WARD-1 (2) (3), RAJKOT, RAJKOT

The appeal of the assessee is allowed

ITA 15/RJT/2022[2014-15]Status: DisposedITAT Rajkot11 Jul 2023AY 2014-15

Bench: Mrs. Annapurna Gupta & Mrs. Madhumita Roy(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2014-15 M/S. Utsav Cotfab Pvt. Ltd., Vs. Income Tax Officer, R Survey No. 603P/3/P/1, Ward- 1(2)(3), Khirsara Road, Nr. Jodia Hanuman Rajkot Mandir, Jetpur, Rajkot – 360370 Pan : Aabcu 3825 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Samir Bhuptani, Ar Revenue By : Shri B.D. Gupta, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 12.04.2023 घोषणा क" तारीख /Date Of Pronouncement: 11.07.2023 आदेश/O R D E R आदेश आदेश आदेश Per Annapurna Gupta:

For Appellant: Shri Samir Bhuptani, ARFor Respondent: Shri B.D. Gupta, Sr. DR
Section 250Section 271(1)(b)

142(1) alongwith s/c of 23.11.2016 By RPAD 01.12.2016 Not complied penalty u/s 271(1)(b) 4. Before the Assessing Officer in penalty proceedings, we have noted from the order passed , the assessee had sought time to file reply stating that his representative was busy in tax audit work, but the Assessing Officer did not give any further time

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

ITA 518/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

ITA 525/RJT/2025[2016-17]Status: DisposedITAT Rajkot24 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

ITA 511/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

ITA 510/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

ITA 530/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

ITA 514/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

ITA 513/RJT/2025[2014-15]Status: DisposedITAT Rajkot24 Nov 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

ITA 527/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

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

ITA 512/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

Section 147/144 of the Income Tax Act, 1961 (in short ‘the Act’) and penalty orders passed by the assessing officer, u/s.271A, 271(1)(c) and 271F of the Act. 2. Since, the issue issues involved all thses appeals are common and identical; therefore, these appeals have been together and are being disposed by this consolidated order. For the sake

PREMILABA RAMDE vs. INH JADEJA,RAJKOTVS.THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, the appeal filed by the Assessee is dismissed

ITA 34/RJT/2023[2012-13]Status: DisposedITAT Rajkot31 Oct 2023AY 2012-13

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 142Section 143(3)Section 148Section 271Section 271(1)(b)Section 69A

section 271[1][b] for non- compliance of statutory notice issued u/s.142[1] of the Act and thereby imposed penalty for a sum of Rs. 10,000/-. 2.3. Aggrieved against the same the assessee filed an appeal before National Faceless Appeal Centre, Delhi. The Ld CIT[A] after considering in detailed the submissions of the assessee and deliberate non-compliance