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5 results for “penalty u/s 271”+ Section 234clear

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Key Topics

Section 80P30Section 2347Section 2546Section 2635Penalty4Disallowance4Exemption3Deduction3Section 69A2Section 143(3)

YASHPAL KISHORSINH CHAUHAN,RAJKOT vs. COMMISSIONER OF INCOMETAX APPEALS, RAJKOT

In the result, appeal of the assessee, is allowed for statistical purpose

ITA 674/RJT/2025[2013-2014]Status: HeardITAT Rajkot24 Dec 2025AY 2013-2014
Section 142(1)Section 147Section 148Section 234Section 271(1)(B)Section 271(1)(c)Section 69A

271(1)(B) of the\nincome tax act 1961.\n6. The learned A.O. erred in charging interest u/s 234(A) and 234(B) of the income tax\nact 1961.\"\n3. Brief facts of the case are that the appellant is an individual and had filed his\nreturn of income for A.Y. 2013-14 declaring total income

2
Addition to Income2

ALIDAR SEVA SAHAKARI MANDLI LTD.,,GIR SOMNATH vs. INCOME TAX OFFICER, WARD-4,, VERAVAL

In the result, appeal of the assessee is dismissed

ITA 474/RJT/2017[2013-14]Status: DisposedITAT Rajkot13 Jul 2022AY 2013-14
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

section 80P on interest income of Rs. 39,11,617/-. Appeal to the CIT(A)-3 did not bring any relief to the appellant. 3. The Ld. CIT (A) has erred in charging interest u/s. 234 in absence of the specific instruction under the Assessment order, my kindly be deleted 4. The Ld. CIT (A) erred in initiating penalty proceeding

ALIADAR SEVA SAHAKARI MANDLI LTD.,,GIR SOMNATH vs. INCOME TAX OFFICER, WARD-4, , VERAVAL

In the result, appeal of the assessee is dismissed

ITA 472/RJT/2017[2012-13]Status: DisposedITAT Rajkot13 Jul 2022AY 2012-13
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

section 80P on interest income of Rs. 39,11,617/-. Appeal to the CIT(A)-3 did not bring any relief to the appellant. 3. The Ld. CIT (A) has erred in charging interest u/s. 234 in absence of the specific instruction under the Assessment order, my kindly be deleted 4. The Ld. CIT (A) erred in initiating penalty proceeding

ALIDAR SEVA SAHAKARI MANDLI LTD.,,GIR SOMNATH vs. INCOME TAX OFFICER, WARD-4,, VERAVAL

In the result, appeal of the assessee is dismissed

ITA 473/RJT/2017[2013-14]Status: DisposedITAT Rajkot13 Jul 2022AY 2013-14
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

section 80P on interest income of Rs. 39,11,617/-. Appeal to the CIT(A)-3 did not bring any relief to the appellant. 3. The Ld. CIT (A) has erred in charging interest u/s. 234 in absence of the specific instruction under the Assessment order, my kindly be deleted 4. The Ld. CIT (A) erred in initiating penalty proceeding

SHRI GIRISHKUMAR VACHHRAJ DHOLAKIA,,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX-3, RAJKOT-GUJARAT

In the result, both the appeals of the assessee are allowed for the 12

ITA 157/RJT/2015[2010-11]Status: DisposedITAT Rajkot03 Oct 2018AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S. N. Soparkar & Samir Jain, A.RFor Respondent: Shri Jitendra Kumar – CIT-D.R
Section 133(6)Section 143(3)Section 2Section 263Section 56(2)

penalty proceedings u/s 271(1)(c) of the Act shall be initiated.” Being aggrieved by the order of ld CIT assessee is in the second appeal before us. 5. The ld AR for the assessee before us filed a paper book which is running from pages 1-242 and submitted that the last hearing was concluded on dated