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8 results for “penalty u/s 271”+ Section 282clear

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Key Topics

Section 271(1)(c)17Section 14816Section 80P(2)(b)9Section 142(1)9Section 1398Penalty8Section 80P7Section 1446Section 2505

VIJAYABEN RAMBHAI VAJA,RAJKOT vs. ITO, WARD-1(2)(4), RAJKOT, RAJKOT

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 283/RJT/2022[2012-13]Status: HeardITAT Rajkot23 Jun 2023AY 2012-13

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

Section 139Section 142(1)Section 144Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and I.T.A Nos. 281 to 284/Rjt/2022 A.Y. 2012-13 Page No 2 Smt. Vijayaben Rambhai Vaja Vs. ITO Penalties levied u/s. 271(1)(c), 271(1)(b) and 271F of the Act relating to the Assessment Year (A.Y) 2012-13. 2.1. The brief fact

Exemption5
Reassessment4
Reopening of Assessment4

VIJAYABEN RAMBHAI VAJA,RAJKOT vs. ITO, WARD-1(2)(4), RAJKOT, RAJKOT

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 284/RJT/2022[2012-13]Status: HeardITAT Rajkot23 Jun 2023AY 2012-13

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

Section 139Section 142(1)Section 144Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and I.T.A Nos. 281 to 284/Rjt/2022 A.Y. 2012-13 Page No 2 Smt. Vijayaben Rambhai Vaja Vs. ITO Penalties levied u/s. 271(1)(c), 271(1)(b) and 271F of the Act relating to the Assessment Year (A.Y) 2012-13. 2.1. The brief fact

VIJAYABEN RAMBHAI VAJA,RAJKOT vs. ITO, WARD-1(2)(4), RAJKOT, RAJKOT

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 281/RJT/2022[2012-13]Status: HeardITAT Rajkot23 Jun 2023AY 2012-13

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

Section 139Section 142(1)Section 144Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and I.T.A Nos. 281 to 284/Rjt/2022 A.Y. 2012-13 Page No 2 Smt. Vijayaben Rambhai Vaja Vs. ITO Penalties levied u/s. 271(1)(c), 271(1)(b) and 271F of the Act relating to the Assessment Year (A.Y) 2012-13. 2.1. The brief fact

VIJAYABEN RAMBHAI VAJA,RAJKOT vs. ITO, WARD-1(2)(4), RAJKOT, RAJKOT

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 282/RJT/2022[2012-13]Status: HeardITAT Rajkot23 Jun 2023AY 2012-13

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

Section 139Section 142(1)Section 144Section 148Section 271(1)(b)Section 271(1)(c)Section 271F

section 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and I.T.A Nos. 281 to 284/Rjt/2022 A.Y. 2012-13 Page No 2 Smt. Vijayaben Rambhai Vaja Vs. ITO Penalties levied u/s. 271(1)(c), 271(1)(b) and 271F of the Act relating to the Assessment Year (A.Y) 2012-13. 2.1. The brief fact

SHRI BHAKTINAGAR CO-OPERATIVE HOUSING SOCIETY LTD.,RAJKOT vs. THE ITO 3 (1) (1), RAJKOT

In the result the appeal filed by the assessee (ITA No

ITA 200/RJT/2024[2014-15]Status: DisposedITAT Rajkot08 May 2025AY 2014-15

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.200/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2014-15) (Hybrid Hearing) Shri Bhakti Nagar Co Operative Housing Vs. Income Tax Officer, Ward 3(1)(1) Society Ltd. (Bhaktinagar Circle, Meghani Rang Bhavan, Aaykar Bhawan, Race Course Rajkot) Rong Road, A D Vyas & Co, Charted Accounts, Kotecha Rajkot - 360001 Nagar Main Road, Opp Kotecha Girl’S School, Off Kalawad Road. Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2363M (Appellant) (Respondent)

For Appellant: ShriGautam Acharya, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 263Section 271(1)(c)Section 80PSection 80P(2)(c)

271(1)(c) of the I.T. Act is ab initio void being bad in law. 3.On the facts and in the circumstances of the case and in law, learned CIT(A) forgot to appreciate the facts that the assessee has nothing concealed and therefore penalty for concealment should not be levied. 4.On the facts and in the circumstances

BHAVARSINH ANESINH RAJPUT,ANJAR vs. INCOME TAX OFFICER, WARD - 1, GANDHIDHAM, GANDHIDHAM

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 388/RJT/2025[2009-2010]Status: DisposedITAT Rajkot15 Oct 2025AY 2009-2010

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.418 & 388/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2009-10 Shri Bhavarsinh Anesinh Rajpput Income Tax Officer, बनाम Survey No. 188, House No. 175/176 Ward-1, Gandhidham Meghpar, Anjar, Gujarat-370110 Vs. (Gujarat) Pan : Apepr3624N (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kapil Sanghavi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Kapil Sanghavi, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 144Section 250Section 271(1)(C)Section 271(1)(c)

section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 29.09.2022, which in turn arise out of separate orders passed by the Assessing Officer u/s 144 and 271(1)(c) of the Act. Bhavarsinh Anesinh Rajput ITA Nos. 418 & 388 /RJT/2025 (AY : 2009-10) 2 2. The assessee’s appeal in ITA No. 388/RJT/2025 relates

SHRI BHAVARSINH ANESINH RAJPUT,VILLAGE MEGHPAR, TAL. ANJAR-KUTCH vs. THE ITO WARD 1, GANDHIDHAM, GANDHIDHAM KUTCHH

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 418/RJT/2025[2009-10]Status: DisposedITAT Rajkot15 Oct 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.418 & 388/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2009-10 Shri Bhavarsinh Anesinh Rajpput Income Tax Officer, बनाम Survey No. 188, House No. 175/176 Ward-1, Gandhidham Meghpar, Anjar, Gujarat-370110 Vs. (Gujarat) Pan : Apepr3624N (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kapil Sanghavi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Kapil Sanghavi, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 144Section 250Section 271(1)(C)Section 271(1)(c)

section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 29.09.2022, which in turn arise out of separate orders passed by the Assessing Officer u/s 144 and 271(1)(c) of the Act. Bhavarsinh Anesinh Rajput ITA Nos. 418 & 388 /RJT/2025 (AY : 2009-10) 2 2. The assessee’s appeal in ITA No. 388/RJT/2025 relates

SURENDRANAGAR DISTRICT CO OP PRODUCERS UNION LIMITED,SURENDRANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, SURENDRANAGAR CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 429/RJT/2025[2014-15]Status: DisposedITAT Rajkot10 Feb 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 429/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2014-15) Surendranagar District Co. Op. Acit, Circle, Producers Union Ltd. Vs. Surendranagar-363035 Plot No.249, Phase 2 Gidc Market Yard Circle, Sursagar Dairy, Wadhwan Road, Surendranagar-363035 (Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas8375B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : Heard On 09/10/2025, Refixed For Clarification On 03.11.2025 & Finally Heard On 02.02.2026 : 10/02/2026 Date Of Pronouncement Order Per, Dr. Arjun Lal Saini, A.M.:

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 271(1)(c)Section 80P(2)(b)Section 80P(2)(d)

penalty proceedings u/s 271(1)(c) of the I.T. Act, 1961. 7. That, the Ld. CIT(A) has wrongly confirmed the interest charged u/s 234A/B/C of the I. T. Act, 1961. 8. That, the findings of the Ld. CIT(A) are not justified and are bad-in-law.” 3. First, we shall take ground No. 1 and 2, above, raised