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4 results for “penalty u/s 271”+ Section 36(1)(va)clear

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Mumbai62Ahmedabad61Delhi38Bangalore38Jaipur31Indore18Raipur10Chandigarh6Pune6Kolkata6Lucknow4Rajkot4Surat3Hyderabad3Amritsar3Jodhpur1Cochin1

Key Topics

Section 1446Section 271(1)(c)5Disallowance4Addition to Income4Section 133A3Survey u/s 133A3

VRAJ AND VAJ CONSTRUCTION,JAMNAGAR vs. THE ACIT, CIRCLE - 2, JAMNAGAR

In the result, appeal filed by the Assessee is allowed

ITA 179/RJT/2019[2012-13]Status: DisposedITAT Rajkot07 Sept 2022AY 2012-13
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr.D.R
Section 143(3)Section 271(1)(c)Section 36(1)(va)Section 40

36(1)(va), disallowance u/s. 40(a)(ia) addition of short contract receipts and disallowance of depreciation on JCB machines. The Assessing Officer initiated penalty proceedings on the above disallowances and levied minimum penalty of Rs. 81,725/- being the tax sought to be evaded on concealed income. 3. Aggrieved against the same the assessee filed an appeal before

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

ITA 46/RJT/2018[2013-14]Status: HeardITAT Rajkot07 Jul 2023AY 2013-14

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

Section 133ASection 144Section 271(1)(c)

271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2011-12 & 2013-14. I.T.A Nos. 44 to 46/Rjt/2018 A.Y. 2011-12 & 2013-14 Page No 2 M/s. Champion Agro Ltd. vs. DCIT 2. The brief facts of the case is that the assessee is a Company engaged

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

ITA 44/RJT/2018[2011-12]Status: HeardITAT Rajkot07 Jul 2023AY 2011-12

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

Section 133ASection 144Section 271(1)(c)

271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2011-12 & 2013-14. I.T.A Nos. 44 to 46/Rjt/2018 A.Y. 2011-12 & 2013-14 Page No 2 M/s. Champion Agro Ltd. vs. DCIT 2. The brief facts of the case is that the assessee is a Company engaged

M/S. CHAMPION AGRO LTD.,,SAPAR (VERAVAL), RAJKOT-GUJARAT vs. THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1(1),, RAJKOT-GUJARAT

In the result, all the three appeals filed by the Assessee are hereby dismissed

ITA 45/RJT/2018[2013-14]Status: HeardITAT Rajkot07 Jul 2023AY 2013-14

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

Section 133ASection 144Section 271(1)(c)

271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years (A.Ys) 2011-12 & 2013-14. I.T.A Nos. 44 to 46/Rjt/2018 A.Y. 2011-12 & 2013-14 Page No 2 M/s. Champion Agro Ltd. vs. DCIT 2. The brief facts of the case is that the assessee is a Company engaged