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5 results for “penalty u/s 271”+ Section 249(4)(a)clear

Sorted by relevance

Mumbai94Delhi72Kolkata51Jaipur49Ranchi35Chennai34Ahmedabad32Surat32Raipur30Bangalore29Hyderabad27Chandigarh24Indore22Pune21Nagpur20Panaji10Lucknow8Cuttack8Patna7Rajkot5Jodhpur5Visakhapatnam4Amritsar4Allahabad2Agra2Cochin1

Key Topics

Section 14413Section 5712Section 271(1)(c)7Penalty5Section 44A4Section 2503Section 1483Addition to Income3Section 249(4)2

SANJAYKUMAR VALLABHBHAI PAN (HUF),RAJKOT vs. ITO, WARD-2(1)(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 958/RJT/2024[2012-13]Status: DisposedITAT Rajkot02 Jun 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.958/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2012-13 Sanjaykumar Vallabhbhai Pan (Huf) The Ito, Ward-2(1)(1) बनाम 703-, Pyramid Tower Rajkot. Bansi Park Vs. Amin Marg Rajkot 360 001. Pan : Aaohs 9548 F (अपीलाथ"/Assessee) (""यथ"/Respondent) :

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, ld.SR.DR
Section 143(3)Section 250Section 271(1)(c)

section 271(1) (c) of the Act. 8. We have heard both the parties and perused the material available on record. We find that the assessing officer in the assessee’s case in the quantum proceeding has made addition in respect of the exempt income received by the assessee for doing the agriculture activities, and the assessee has explained

Section 143(3)2
Limitation/Time-bar2
Deduction2

ARJAN LILA GORANIYA,PORBANDAR vs. ITO WARD 2(4), PORBANDAR

In the result, appeal filed by the assessee, is allowed

ITA 378/RJT/2025[2013-14]Status: DisposedITAT Rajkot22 Sept 2025AY 2013-14

Bench: Dr. Arjun Lal Sainibefore Dr. Arjun Lal Sainibefore Dr. Arjun Lal Sainiआयकरअपीलसं आयकरअपीलसं./Ita No.378/Rjt/2025 "नधा"रणवष" "नधा"रणवष" / Assessment Year: (2013-14) Arjan Lila Goraniya Vs. Ito Ward 2 (4), Inajiya Vadi Vistar, Porbandar - 360575 Porbandar Bhojeshwar S.O, Porbandar Bhojeshwar S.O, Porbandar – 360575 "थायीलेखासं./जीआइआरसं./ ./Pan/Gir No.: Bbwpg1554P (Appellant) (Respondent)

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld
Section 144Section 148Section 234ASection 249(4)Section 250Section 271(1)(c)Section 69

penalty proceedings u/s 271(1)(c) of the I.T. Act, 271(1)(c) of the I.T. Act, 1961. 3. That, the findings of Ld. CIT(A) are not justified That, the findings of Ld. CIT(A) are not justified and bad-in-law. 4. That, the Ld. CIT(A) has wrongly confirmed the order passed u/s 144 of the I.T.Act

KANTILAL BABULAL SOLANKI,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(2),, JUNAGADH

In the result, the quantum appeal in ITA No

ITA 124/RJT/2016[2011-12]Status: DisposedITAT Rajkot27 Sept 2023AY 2011-12

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

Section 142(1)Section 143(2)Section 144Section 271(1)(c)Section 44ASection 57

Penalty order u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2011-12. I.T.A No. 124/Rjt/2016 & 115/A/2019 A.Y. 2011-12 Page No 2 Kantilal Babulal Solanki Vs. ITO 2. Brief facts of the case is that the assessee is an individual. For the Asst. Year

KANTILAL BABULAL SOLANKI,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-2, JUNAGADH

In the result, the quantum appeal in ITA No

ITA 115/RJT/2019[2011-12]Status: DisposedITAT Rajkot27 Sept 2023AY 2011-12

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

Section 142(1)Section 143(2)Section 144Section 271(1)(c)Section 44ASection 57

Penalty order u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2011-12. I.T.A No. 124/Rjt/2016 & 115/A/2019 A.Y. 2011-12 Page No 2 Kantilal Babulal Solanki Vs. ITO 2. Brief facts of the case is that the assessee is an individual. For the Asst. Year

RAMJIBHAI DEVJIBHAI MOKARIYA,PORBANDAR vs. THE ITO WARD-2(4), PORBANDAR

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

ITA 230/RJT/2025[2012-13]Status: DisposedITAT Rajkot23 May 2025AY 2012-13
Section 144Section 147Section 148Section 249(2)(c)Section 250Section 271(1)(c)

penalty\nu/s 271(1)(c) of the Act was issued then assessee came to know, therefore, delay\nhas occurred in filing appeal before Tribunal. The appellant prays that the delay\nwas not deliberate and nor was any intention to mislead and was due to\ncircumstances beyond control of the appellant. The appellant therefore prays that\nthe delay in filing appeal