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31 results for “penalty u/s 271”+ Section 63clear

Sorted by relevance

Mumbai386Delhi368Jaipur127Ahmedabad115Raipur103Bangalore95Chennai73Hyderabad71Indore51Allahabad48Kolkata41Chandigarh40Pune38Surat33Rajkot31Lucknow25Nagpur22Ranchi18Cochin15Visakhapatnam13Patna13Amritsar10Jodhpur9Panaji6Cuttack6Guwahati5Agra3Dehradun3Varanasi1

Key Topics

Section 271(1)(c)25Section 271A16Section 14814Addition to Income13Section 143(3)12Section 139(1)12Section 25010Section 13210Section 80P(2)(b)

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

63,46,541/-, made on account of\nunexplained credit entries in unallocated gold/silver account of STCSH is\nreduced to Rs.9,01,43,236/-, as there was error in considering gold and silver\nrate and mistake in calculation thereof. Accordingly total income revised at\nRs.61,87,59,134/-.\n8.\nThe Ld CIT(A)-12, Ahmedabad in order No. CIT(A)-ll/C

Showing 1–20 of 31 · Page 1 of 2

9
Penalty9
TDS8
Disallowance7

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

ITA 79/RJT/2022[2011-12]Status: DisposedITAT Rajkot30 Apr 2025AY 2011-12
For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

section 250 of the Income Tax Act, 1961 (“the\nAct" for short), which in turn arise out of separate penalty orders, passed by the\nAssessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act.\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\n2.\nThe assessee's appeals in ITA Nos.76

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

ITA 76/RJT/2022[2008-09]Status: DisposedITAT Rajkot30 Apr 2025AY 2008-09
For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

section 250 of the Income Tax Act, 1961 (“the\nAct\" for short), which in turn arise out of separate penalty orders, passed by the\nAssessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act.\n\nThe assessee's appeals in ITA Nos.76 to 80/RJT/2022, relates to penalty\nu/s 271(1)(c) of the Act and appeal

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

ITA 81/RJT/2022[2014-15]Status: DisposedITAT Rajkot30 Apr 2025AY 2014-15
For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

section 250 of the Income Tax Act, 1961 (“the\nAct\" for short), which in turn arise out of separate penalty orders, passed by the\nAssessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act.\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\n2.\nThe assessee's appeals in ITA Nos.76

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

ITA 77/RJT/2022[2009-10]Status: DisposedITAT Rajkot30 Apr 2025AY 2009-10
For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

section 250 of the Income Tax Act, 1961 (“the\nAct\" for short), which in turn arise out of separate penalty orders, passed by the\nAssessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act.\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\n2.\nThe assessee's appeals in ITA Nos.76

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

ITA 80/RJT/2022[2012-13]Status: DisposedITAT Rajkot30 Apr 2025AY 2012-13
For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

section 250 of the Income Tax Act, 1961 (“the\nAct\" for short), which in turn arise out of separate penalty orders, passed by the\nAssessing Officer u/s 271(1)(c) and 271AAB(1)(c) of the Act.\nITA No.76 to 81/RJT/2022 (AY 8-09 to 12-13 & 14-15)\nPankaj C Lodhiya\n2.\nThe assessee's appeals in ITA Nos.76

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty

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

u/s. 271(1)(c), now section 270A, unless the revenue proves the ingredients of concealment or that of furnishing of inaccurate particulars." Hon'ble High Court of Punjab & Haryana has in the case of CIT vs. Sangrur Vanaspati Mills Ltd. (SLP ITR 303 TR St. P-18 (SC) held that:"When the addition of income is based on estimate, penalty