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24 results for “penalty u/s 271”+ Section 253(2)clear

Sorted by relevance

Mumbai454Delhi340Karnataka99Indore94Bangalore83Jaipur77Kolkata71Pune62Ahmedabad60Surat48Allahabad47Chennai46Chandigarh44Hyderabad38Ranchi35Amritsar27Rajkot24Panaji20Lucknow19Raipur18Cochin15Cuttack10Jabalpur9Jodhpur8Visakhapatnam7Patna7Guwahati5Agra5Nagpur2SC2Rajasthan1Telangana1

Key Topics

Section 271(1)(c)16Section 25014Section 14711Section 143(3)9Addition to Income8Penalty7Section 1486Section 69A5Condonation of Delay

JETHANAND ATMARAM DHANWANI,ADIPUR vs. ITO WARD - 1, GANDHIDHAM

In the result, appeal filed by the assessee is allowed

ITA 51/RJT/2025[2014-15]Status: DisposedITAT Rajkot04 Jun 2025AY 2014-15

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 51/Rjt/2025 Assessment Year: (2014-15) (Hybrid Hearing) Jethanand Atmaram Dhanwani Vs. Ito, Ward - 1 Plot No. 368, Wd – 2/B, Adipur – Kutch-370205 "थायीलेखासं./जीआइआरसं.At/Pan/Gir No.: Afvpd8813Q (Appellant) (Respondent) Appellant By : Shri Kalpesh Doshi, Ld. A.R. Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 10/03/2025 Date Of Pronouncement : 04/06/2025

For Appellant: Shri Kalpesh Doshi, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)Section 50C

253 (Bom), wherein the penalty u/s. 271(1)(c) was deleted on account of defective penalty u/s 271(1)(c) of the Act. The Hon'ble Bombay High Court held that assessment order clearly records satisfaction for imposing penalty on one or other, or both grounds mentioned in section 271(1)(c), a mere defect in notice not striking

Showing 1–20 of 24 · Page 1 of 2

5
Section 115B4
Section 115J4
Exemption4

M/S SHREE RAJMOTI INDS.,,RAJKOT-GUJARAT vs. THE A. C.I.T., CIRCLE-2(1),, RAJKOT-GUJARAT

In the result, the appeal filed by the Assessee is hereby allowed

ITA 172/RJT/2019[2013-14]Status: DisposedITAT Rajkot27 Sept 2023AY 2013-14

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

Section 10(34)Section 271Section 271(1)(c)

253, 1970 SCR (1) 753 8. In view of submission made here in above, we request you to please direct the A.O. to delete the penalty u/s. 271(1)(c). 4. The Ld. CIT(A) after considering the above submissions of the assessee dismissed the appeal filed by the assessee and confirmed the penalty levied by the Assessing Officer observing

KLIN INDUSTRIES,SANDHA KHAMIDANA, JUNAGADH vs. THE ACIT, CIRCLE, JUNAGADH, JUNAGADH

In the result, the appeal of the assessee is allowed

ITA 857/RJT/2025[2014-15]Status: HeardITAT Rajkot15 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini

For Appellant: Shri R.B. Shah, ARFor Respondent: Shri Gopi Nath Chaubey, Sr. DR
Section 115JSection 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 273BSection 80J

2. That the penalty order is invalid as the specific limb (concealment vs. inaccurate particulars) is not clearly identified nor supported by a clear finding in the assessment order. ITA No. 857/Rjt/2025 A.Y 14-15 Klin Industries 3. That the learned NFAC has grossly erred in law and on facts by confirming the penalty of Rs.6,21,198/-, under section

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

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

253 (Allahabad HC). The relevant part of judgement is reproduced: 13. Thus, as per provision of section 151 of the Income-tax Act, 1961, an assessing officer gets jurisdiction to issue notice to an assessee under Page 15of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) section 148 of the Act, 1961 after Principal

DAMJIBHAI LEKHRAJBHAI THAVRANI,JUNAGADH vs. INCOME TAX OFFICER, WARD-1, JUNAGADH

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

ITA 239/RJT/2025[2008-09]Status: DisposedITAT Rajkot29 Aug 2025AY 2008-09

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 239/Rjt/2025 िनधा"रण वष"/ Assessment Year: (2008-09) बनाम Damjibhai Lekharjibhai Thavrani Income-Tax Officer, C/O. Sarda & Sarda (Ca), Sakar 1St Vs. Ito Ward – 1 Floor, Dr. Radha-Krishnan Road, Opp. Income Tax Office, Bhootnath Rajkumar College, Chamber, Rajkot 360001 Junagadh – 362001 "थायीलेखासं/.जीआइआरसं/.Pan No. : Aeypt7701B (अपीलाथ"/Appellant) .. (""यथ"/Respondent)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT (DR)
Section 147Section 250Section 250(6)Section 253(3)Section 271(1)(c)

2. The learned Assessing Officer has erred in law as well as on facts in levying the penalty 8,40,37,155/- u/s. 271(1)(c) of the Act. 3. The Id. CIT(A) has erred in law as well as on facts in dismissing the appeal as non-maintainable without condoning the delay in filing the appeal

SHRI BHAKTINAGAR CO OP HOUSING SOCIETY LTD,RAJKOT vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result the appeal of the assessee is dismissed in limine

ITA 18/RJT/2026[2014-15]Status: DisposedITAT Rajkot17 Apr 2026AY 2014-15

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

For Appellant: Shri Abhimanyu Singh Yadav. Ld. Sr. DR
Section 143(3)Section 250Section 263

253(5) of the Act empowers the ITAT to admit an appeal after expiry of prescribed time, if there is a "sufficient cause" for not presenting appeal within prescribed time. In the interest of justice, we take a judicious view and we condoned the delay in filing appeal by 1444 days. 7. Brief facts of the case are that

BHAVESH ISHWARLAL PANCHASARA,RAJKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, RAJKOT

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

ITA 95/RJT/2024[2015-16]Status: DisposedITAT Rajkot24 Jul 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.95/Rjt/2024 ("नधा"रण वष"/Assessment Year: (2015-16) Bhavesh Ishwarlal बनाम Assistant Commissioner Of Panchasara Income-Tax, Circle-3(1), Rajkot /Vs. 1, Mehulnagar Main Road, Near Khodiyar Temple, Rajkot-360 002 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aodpp 1375 E (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Nimish Vayawala, Ld.A.R. &For Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. D.R
Section 143(3)Section 234ASection 250Section 253(3)Section 271(1)(c)Section 68

2. The learned CIT(A) has erred on facts as well as in law by making addition in income of Rs.2,30,24,000/- as unexplained cash credit u/s 68 of I.T. Act. 3. That the Ld. CIT(A) has wrongly confirmed wrongly initiation of penalty proceeding u/s 271(1)(c) of the I.T. Act, 1961 4. That