BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2 results for “penalty u/s 271”+ Section 80P(2)(d)clear

Sorted by relevance

Bangalore21Cochin20Visakhapatnam11Delhi11Amritsar10Jaipur10Chandigarh9Mumbai9Varanasi6Chennai6Lucknow5Ahmedabad5Surat4Pune3Nagpur3Rajkot2Panaji1Guwahati1

Key Topics

Section 80P(2)(b)9Section 80P7Section 271(1)(c)3Section 143(3)2Section 80P(2)(d)2Deduction2Penalty2

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)

d) earned from the investment in Co- operative Society. 5. That, the Ld. CIT(A) has wrongly confirmed the initiation of 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

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)

D E R PER DINESH MOHAN SINHA JM; Captioned appeal filed by assessee and Cross Objection filed by the revenue, pertaining to same Assessment Year (AY) 2014-15, are directed against orders passed by Commissioner Of Income Tax (Appeal), vide order dated 29/01/2024, which in turn arises out of an orders passed by the Assessing Officer dated 14/11/2019 u/s 271