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99 results for “penalty u/s 271”+ Section 50clear

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Key Topics

Section 153A92Section 271(1)(b)76Section 271(1)(c)66Penalty57Addition to Income54Section 143(3)42Section 14831Section 143(2)29Section 250

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 78/RJT/2022[2010-11]Status: DisposedITAT Rajkot30 Apr 2025AY 2010-11
Section 132Section 139(1)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 271ASection 274Section 36(1)(iii)Section 40

271(1)(c) of the Act, on the technical\nissue, being the penalty notice is defective, therefore, all other issues on merits\nof the penalty, in the impugned assessment proceedings, are rendered academic\nand infructuous, hence do not require adjudication.\n36.\nSince the facts and circumstances in the case of ITA No.76/RJT/2022, for\nAY 2008-09, are identical to those

Showing 1–20 of 99 · Page 1 of 5

26
Section 14725
Survey u/s 133A15
Cash Deposit11

M/S. UNITED ENGINEERS, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAJKOT, RAJKOT

In the result, the above appeals of the assessee are partly allowed

ITA 305/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Jul 2021AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri P.C. Yadav, with Shri Dinesh Ruprelia, A.RsFor Respondent: Shri Om Prakash Singh, CIT, D.R
Section 153DSection 254Section 271(1)(C)Section 271(1)(c)Section 274

penalty proceedings can be initiated under section 271(1)(c) of the Act. In the present case, the assessee has filed the income tax return under the provisions of section 153C of the Act declaring income of Rs. 4,43,340.00 which was accepted in the assessment framed under section 153C read with section 143(3) of the Act vide

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 131/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

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

Section 271(1)(b)

section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment I.T.A No. 130 to 134/Rjt/2021 A.Y. 2016-17 Page No 2 Shreenathji Developers vs. ITO Year (A.Y) 2016-17. As common issue of Penalty u/s. 271(1)(b) is involved in all the five cases and facts are identical

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 132/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

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

Section 271(1)(b)

section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment I.T.A No. 130 to 134/Rjt/2021 A.Y. 2016-17 Page No 2 Shreenathji Developers vs. ITO Year (A.Y) 2016-17. As common issue of Penalty u/s. 271(1)(b) is involved in all the five cases and facts are identical

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 134/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

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

Section 271(1)(b)

section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment I.T.A No. 130 to 134/Rjt/2021 A.Y. 2016-17 Page No 2 Shreenathji Developers vs. ITO Year (A.Y) 2016-17. As common issue of Penalty u/s. 271(1)(b) is involved in all the five cases and facts are identical

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 133/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

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

Section 271(1)(b)

section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment I.T.A No. 130 to 134/Rjt/2021 A.Y. 2016-17 Page No 2 Shreenathji Developers vs. ITO Year (A.Y) 2016-17. As common issue of Penalty u/s. 271(1)(b) is involved in all the five cases and facts are identical

SHREENATHJI DEVLOPERS,RAJKOT vs. THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, all the five appeals filed by the assessee are hereby allowed

ITA 130/RJT/2021[2016-17]Status: DisposedITAT Rajkot03 Mar 2023AY 2016-17

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

Section 271(1)(b)

section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment I.T.A No. 130 to 134/Rjt/2021 A.Y. 2016-17 Page No 2 Shreenathji Developers vs. ITO Year (A.Y) 2016-17. As common issue of Penalty u/s. 271(1)(b) is involved in all the five cases and facts are identical

ATMAN RAJNIKANT BHESDADIYA L/R. LATE SHRI RAJNIKANT LAVJIBHAI BHEDADIYA,RAJKOT vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, appeal of the assessee in ITA No

ITA 112/RJT/2023[2017-18]Status: DisposedITAT Rajkot20 Dec 2023AY 2017-18

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

Section 132Section 271ASection 274Section 68

271(1)(c) of the Act. The applicability of penalty under section 271AAA thus revolves within the sphere of “undisclosed income”. 8.4. A plane reading of the aforesaid definition of ‘undisclosed income’ clearly shows that the undisclosed income should be represented by money, bullion jewellery or other valuable articles or things or any I.T.A No. 112/Rjt/2023 A.Y. 2017-18 Page

M/S. DHARTI TREDERS,RAJKOT vs. THE ITO, WARD-2 (1) (2),, RAJKOT

In the result, the penalty for non-appearance is directed to be restricted to the first default on part of the assessee in not complying with the notice of hearing i

ITA 32/RJT/2023[2010-11]Status: HeardITAT Rajkot26 Apr 2023AY 2010-11

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Samir Bhuptani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 144Section 148Section 250Section 271(1)(b)

u/s 271(1)(b) of the Act and the penalty levied for multiple defaults is directed to be deleted. In the case Smt. Rekha Rani v. DCIT 60 taxmann.com 131 (Delhi - Trib.), the Delhi ITAT held that penalty under section 271(1)(b) cannot be imposed for each and every notice issued under section 143(2), which remained not complied

YESHA DHIRAJLAL THAKRAR,RAJKOT vs. THE DCIT, NFAC DELHI, DELHI

In the result, appeal of the assessee in ITA no

ITA 75/RJT/2023[2013-14]Status: HeardITAT Rajkot18 Aug 2023AY 2013-14

Bench: Ld. Cit(A) From Penalty Order Dated 29.01.2022 (Din: Itba/Pnl/F/271(1)(B)/2021-22/1039193062(1)) Passed By Ld. Assessing Officer,Nfac, Delhi(Hereinafter Called “The Ao”) U/S 271(1)(B) Of The 1961 Act Levying Penalty Of Rs. 30,000/- Against The Assesse For Non Compliance Of Three Notices Dated 27.07.2021, 06.08.2021 & 16.08.2021 Issued During Reassessment Proceedings , All Three Aforesaid Notices U/S 142(1) Of The 1961 Act. The Proceedings Were Conducted Before Division Bench Through E-Court Through Virtual Hearing Mode.

For Appellant: Shri R D Lalchandani,AdvocateFor Respondent: Shri. A.K.Pandey, Sr. DR
Section 142(1)Section 144Section 144BSection 147Section 148Section 250Section 271(1)(b)Section 271BSection 56(2)(vii)

Section 144B of the 1961 Act, making an addition of Rs. 1,90,50,000/- against the assessee u/s 56(2)(vii) of the 1961 Act as an unexplained investment. The AO also initiated penalty proceedings against the assessee u/s 271

SMT. BHARTI PINAKIN BAJAJ,RAJKOT vs. THE ITO, WARD-2 (1) (2), RAJKOT

In the result, the appeal of the assessee is partly allowed

ITA 131/RJT/2020[2015-16]Status: DisposedITAT Rajkot11 Nov 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 131/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2015-2016 Bharati Pinakin Bajaj, I.T.O., Hasmatraj Building, Vs. Ward-2(1)(2), Opposite Brahmapuri Hall, Rajkot. Rajkot. C/O D.R. Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, Opp. Imperial Hotel, Rajkot-360001. Pan: Amrpb4153C

For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 142(1)Section 144Section 271Section 271(1)(b)Section 271(1)(c)

u/s 271(1)(b) of the Act. Thus, the AO in absence of any reply imposed the penalty of Rs. 30,000/- for the defaults committed by the assessee as discussed above. 5. On appeal by the assessee, the learned CIT (A) also confirmed the penalty levied by the AO. 6. Being aggrieved by the order of the learned

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 715/RJT/2010[2007-08]Status: DisposedITAT Rajkot21 Oct 2019AY 2007-08

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

penalty under section 271(1)(c) of the Act has not limb to stand, which is hereby cancelled, and the appeal of the assessee is allowed. ITA No.715/RJT/2010 – A.Y.2007-08 22. In ground no.1 and 2, assessee has pleaded that the ld.CIT(A) has erred in confirming the assessment order passed by the AO under section 153A of ITA No.712/RJT/2010 & Others

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 713/RJT/2010[2005-06]Status: DisposedITAT Rajkot21 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

penalty under section 271(1)(c) of the Act has not limb to stand, which is hereby cancelled, and the appeal of the assessee is allowed. ITA No.715/RJT/2010 – A.Y.2007-08 22. In ground no.1 and 2, assessee has pleaded that the ld.CIT(A) has erred in confirming the assessment order passed by the AO under section 153A of ITA No.712/RJT/2010 & Others

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 712/RJT/2010[2001-02]Status: DisposedITAT Rajkot21 Oct 2019AY 2001-02

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

penalty under section 271(1)(c) of the Act has not limb to stand, which is hereby cancelled, and the appeal of the assessee is allowed. ITA No.715/RJT/2010 – A.Y.2007-08 22. In ground no.1 and 2, assessee has pleaded that the ld.CIT(A) has erred in confirming the assessment order passed by the AO under section 153A of ITA No.712/RJT/2010 & Others

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 390/RJT/2013[2006-07]Status: DisposedITAT Rajkot21 Oct 2019AY 2006-07

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

penalty under section 271(1)(c) of the Act has not limb to stand, which is hereby cancelled, and the appeal of the assessee is allowed. ITA No.715/RJT/2010 – A.Y.2007-08 22. In ground no.1 and 2, assessee has pleaded that the ld.CIT(A) has erred in confirming the assessment order passed by the AO under section 153A of ITA No.712/RJT/2010 & Others

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 389/RJT/2013[2005-06]Status: DisposedITAT Rajkot21 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

penalty under section 271(1)(c) of the Act has not limb to stand, which is hereby cancelled, and the appeal of the assessee is allowed. ITA No.715/RJT/2010 – A.Y.2007-08 22. In ground no.1 and 2, assessee has pleaded that the ld.CIT(A) has erred in confirming the assessment order passed by the AO under section 153A of ITA No.712/RJT/2010 & Others

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 388/RJT/2013[2001-02]Status: DisposedITAT Rajkot21 Oct 2019AY 2001-02

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

penalty under section 271(1)(c) of the Act has not limb to stand, which is hereby cancelled, and the appeal of the assessee is allowed. ITA No.715/RJT/2010 – A.Y.2007-08 22. In ground no.1 and 2, assessee has pleaded that the ld.CIT(A) has erred in confirming the assessment order passed by the AO under section 153A of ITA No.712/RJT/2010 & Others

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 391/RJT/2013[2007-08]Status: DisposedITAT Rajkot21 Oct 2019AY 2007-08

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

penalty under section 271(1)(c) of the Act has not limb to stand, which is hereby cancelled, and the appeal of the assessee is allowed. ITA No.715/RJT/2010 – A.Y.2007-08 22. In ground no.1 and 2, assessee has pleaded that the ld.CIT(A) has erred in confirming the assessment order passed by the AO under section 153A of ITA No.712/RJT/2010 & Others

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 714/RJT/2010[2006-07]Status: DisposedITAT Rajkot21 Oct 2019AY 2006-07

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

penalty under section 271(1)(c) of the Act has not limb to stand, which is hereby cancelled, and the appeal of the assessee is allowed. ITA No.715/RJT/2010 – A.Y.2007-08 22. In ground no.1 and 2, assessee has pleaded that the ld.CIT(A) has erred in confirming the assessment order passed by the AO under section 153A of ITA No.712/RJT/2010 & Others

SHRI BABUBHAI MOHANBHAI SORATHIYA,RAJKOT vs. THE ITO, WARD-1 (1) (3), RAJKOT

In the result, the appeal of the assessee is partly allowed

ITA 1/RJT/2020[2007-08]Status: DisposedITAT Rajkot23 Nov 2022AY 2007-08

Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumarआयकर अपील सं./Ita No. 01/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2007-2008 Babubhai Mohanbhai Sorthiya, I.T.O., “Aai Shree Gel Maa Bhavan, Vs. Ward-1(!)(3), Chora Mavdi Gam, Rajkot. Rajkot. C/O D.R Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, 16-Jagnath Plot, Dr.Yagnik Road, Opp. Imperial Hotel, Rajkot-360001. Pan: Bhups6647H

For Appellant: Written SubmissionFor Respondent: Shri BD Gupta, CIT. D.R
Section 142(1)Section 143(3)Section 271Section 271(1)(b)

u/s 271(1)(b) r.w.s. 274 of the Act dated 25-05-2018. 5. The assessee in response thereto requested the AO to keep the penalty in abeyance till finalization quantum appeal. The AO found the request of the assessee unacceptable and held that the assessee failed to explain the reason for non- compliance of notices issued under section