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4 results for “penalty u/s 271”+ Section 260clear

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Mumbai292Delhi261Karnataka117Jaipur50Ahmedabad44Chennai37Kolkata36Calcutta34Indore30Pune28Bangalore25Visakhapatnam15Chandigarh14Lucknow13Cuttack12Panaji12Hyderabad11Agra8Guwahati7Cochin7Surat7Rajkot4Amritsar4Allahabad2Raipur2SC2Telangana2Jodhpur1Patna1Rajasthan1Punjab & Haryana1

Key Topics

Section 1489Section 1476Section 271F6Section 684Section 271(1)3Section 2713Penalty3Section 143(3)2Section 1442

MOHMAD SALIM ABDUL KARIM MAYA,JAMNAGAR vs. THE ITO, WARD-3(5), JAMNAGAR

The appeal of the assessee is allowed

ITA 186/RJT/2019[2010-11]Status: DisposedITAT Rajkot14 Sept 2022AY 2010-11
For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 144Section 156Section 250Section 271Section 271(1)

penalty of Rs. 10,000/- u/s 271(l)(b) of the Income Tax Act, 1961 for non-compliance of the notice issued by income tax department. Being aggrieved with the assessment order the assessee had preferred appeal with the Commissioner of Income Tax (Appeal) Jamnagar. Ld. Commissioner of Income Tax (Appeal) passed order u/s 250 of the Act. After giving

MOHMAD SALIM ABDUL KARIM MAYA,JAMNAGAR vs. THE ITO, WARD-3(5), JAMNAGAR

The appeal of the assessee is allowed

ITA 185/RJT/2019[2010-11]Status: DisposedITAT Rajkot14 Sept 2022AY 2010-11
For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 144Section 156Section 271(1)(c)Section 271F

260/- which was below taxable. As per appeal effect order dated 04/07/2017 there is no tax payable. Notice of demand u/s 156 of the Income Tax Act, 1961 showing NIL demand was issued to the assessee. 4. Before us, the Ld. Counsel for the assessee submitted that as per section 139(1) of the Income Tax Act, 1961 when there

THE ACIT-CENTRAL CIRCLE-2, RAJKOT vs. SHRI VICKY BALKRISHNA MEHTA, RAJKOT

The appeal of the Revenue is dismissed

ITA 130/RJT/2020[2004-05]Status: DisposedITAT Rajkot22 Feb 2023AY 2004-05

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal"नधा"रणवष"/Assessment Year: 2004-05 Assistant Commissioner Of Vs. Shri Vicky Balkrishna Mehta, Income-Tax, 7Th Floor, Mansrovar Central Circle-2, Apartment, Royal Park, Rajkot Kalawad Road, Rajkot Pan : Agqpm 6495 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28.11.2022 घोषणा क" तार"ख /Date Of Pronouncement: 22.02.2023 आदेश/O R D E R Per Annapurna Gupta: This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad (Hereinafter Referred To As “Cit(A)”) Dated 22.01.2020 Passed U/S 250(6) Of The Income-Tax Act, 1961, (Hereinafter Referred To As “The Act”) For Assessment Year (Ay) 2004-05. 2. The Grounds Of Appeal Raised By The Revenue Read As Under:

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 147Section 148Section 149Section 149(1)(c)Section 149(3)Section 250(6)

section 149(1)(c) notice u/s. 148 could be issued up to 16 years which have lapsed during which the income chargeable to tax in India had escaped the assessment. 4.2 Accordingly notice u/s. 148 was issued on 27.02.2015. No return of income was filed. Vide letter dated 27.03.2015 the AO show caused as to whyhis case should

KUMAR RAMESH SAHU,RAJKOT, GUJARAT vs. ACIT, CIRCLE-2(2), RAJKOT, RAJKOT, GUJARAT

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

ITA 336/RJT/2023[2009-10]Status: DisposedITAT Rajkot04 Apr 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.336/Rjt/2023 (िनधा"रण वष" / Assessment Year : 2009-10) Kumar Ramesh Sahu बनाम/ The Acit, Sundaram, 72/3, New Cirtcle-2(3) Vs. College Wadi Rajkot – 60 001 150Ft5. Ring Road Opp. Meera Apartment Rajkot – 360 005 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aesps 5531 C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri M.N. Manvar, Ld. Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing 13/01/2025 घोषणा की तारीख /Date Of Pronouncement 04/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha:

For Appellant: Shri M.N. Manvar, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(1)Section 143(3)Section 147Section 148Section 271(1)Section 54Section 68

u/s. 68 as discussed in para 11.1 Total Income... Rs. 42,04,261/- Rounded off to... Rs. Rs. 42,04,260/- The Assessing Officer assessed the income of Rs. 42, 04,260/- under Section 143(3) r.w.s. 147 of the Act. Further, the A.O. initiated penalty proceedings under Section 271