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30 results for “penalty u/s 271”+ Section 92(3)clear

Sorted by relevance

Mumbai381Delhi296Jaipur116Raipur94Ahmedabad81Bangalore71Pune59Chennai46Hyderabad46Chandigarh40Kolkata38Indore32Rajkot30Guwahati28Amritsar24Allahabad23Visakhapatnam22Nagpur20Surat16Lucknow14Cochin6Jabalpur5Patna5Dehradun4Jodhpur3Panaji3Varanasi2Ranchi1Cuttack1Agra1

Key Topics

Section 271(1)(c)33Penalty17Addition to Income15Section 153A12Section 139(1)12Section 5712Section 6812Section 143(3)11Section 147

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

92 & 93/RJV2018, dated 09.10.2018, the following\nadditions were confirmed, on which penalty u/s 271(1)(c) of the Act, was\nproposed to levy by the assessing officer:\n(1) Income earned out of credit entries in undisclosed foreign account :\nRs.1,04,61,096/-\n(2) Deemed rent of more than one properties, reflected in the Balance\nSheet Rs.1

Showing 1–20 of 30 · Page 1 of 2

11
Section 13210
Disallowance9
Cash Deposit6

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

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

ITA 44/RJT/2023[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

Penalty proceedings u/s. 271 (1)(c) of the IT Act is initiated for concealing the particulars of income." 3.12.2. Same finding has been given by the A.O. for the other assessment years in all the case of above mentioned appellant. During the appellate proceedings, the appellant filed detailed submission against the additions made. The appellant contended that they are engaged

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

ITA 16/RJT/2019[2010-11]Status: DisposedITAT Rajkot19 Jun 2025AY 2010-11

3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and identical; therefore, the appeals of the three assessees have been clubbed and heard together, and a consolidated order is being passed for the sake of convenience

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

ITA 134/RJT/2023[2007-08]Status: DisposedITAT Rajkot19 Jun 2025AY 2007-08

3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and\nidentical; therefore, the appeals of the three assessees have been clubbed and\nheard together, and a consolidated order is being passed for the sake of\nconvenience

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

ITA 46/RJT/2023[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and\nidentical; therefore, the appeals of the three assessees have been clubbed and\nheard together, and a consolidated order is being passed for the sake of\nconvenience

SHRI BHARATKUMAR ISHWARBHAI BHATIYA,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

ITA 171/RJT/2015[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and\nidentical; therefore, the appeals of the three assessees have been clubbed and\nheard together, and a consolidated order is being passed for the sake of\nconvenience

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

ITA 45/RJT/2023[2012-13]Status: DisposedITAT Rajkot19 Jun 2025AY 2012-13
Section 132Section 143(2)Section 153ASection 271(1)(c)

3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and\nidentical; therefore, the appeals of the three assessees have been clubbed and\nheard together, and a consolidated order is being passed for the sake of\nconvenience

THE DY. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT vs. BHARATKUMAR ISHWARBHAI BHATIYA,, RAJKOT

ITA 49/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and\nidentical; therefore, the appeals of the three assessees have been clubbed and\nheard together, and a consolidated order is being passed for the sake of\nconvenience

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

ITA 33/RJT/2019[2011-12]Status: DisposedITAT Rajkot19 Jun 2025AY 2011-12

3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and\nidentical; therefore, the appeals of the three assessees have been clubbed and\nheard together, and a consolidated order is being passed for the sake of\nconvenience

KANTILAL BABULAL SOLANKI,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1(2),, JUNAGADH

In the result, the quantum appeal in ITA No

ITA 124/RJT/2016[2011-12]Status: DisposedITAT Rajkot27 Sept 2023AY 2011-12

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

Section 142(1)Section 143(2)Section 144Section 271(1)(c)Section 44ASection 57

Penalty order u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2011-12. I.T.A No. 124/Rjt/2016 & 115/A/2019 A.Y. 2011-12 Page No 2 Kantilal Babulal Solanki Vs. ITO 2. Brief facts of the case is that the assessee is an individual. For the Asst. Year

KANTILAL BABULAL SOLANKI,,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-2, JUNAGADH

In the result, the quantum appeal in ITA No

ITA 115/RJT/2019[2011-12]Status: DisposedITAT Rajkot27 Sept 2023AY 2011-12

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

Section 142(1)Section 143(2)Section 144Section 271(1)(c)Section 44ASection 57

Penalty order u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2011-12. I.T.A No. 124/Rjt/2016 & 115/A/2019 A.Y. 2011-12 Page No 2 Kantilal Babulal Solanki Vs. ITO 2. Brief facts of the case is that the assessee is an individual. For the Asst. Year

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

ITA 32/RJT/2019[2010-11]Status: DisposedITAT Rajkot19 Jun 2025AY 2010-11
Section 132Section 143(2)Section 153ASection 271(1)(c)

3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and\nidentical; therefore, the appeals of the three assessees have been clubbed and\nheard together, and a consolidated order is being passed for the sake of\nconvenience

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

ITA 135/RJT/2023[2008-09]Status: DisposedITAT Rajkot19 Jun 2025AY 2008-09

3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and\nidentical; therefore, the appeals of the three assessees have been clubbed and\nheard together, and a consolidated order is being passed for the sake of\nconvenience

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

ITA 31/RJT/2019[2009-10]Status: DisposedITAT Rajkot19 Jun 2025AY 2009-10

3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and\nidentical; therefore, the appeals of the three assessees have been clubbed and\nheard together, and a consolidated order is being passed for the sake of\nconvenience

BHARATKUMAR ISHWARBHAI BHATIYA,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT

ITA 4/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

3) and penalty u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act').\n2. Since the issues involved in the case of all the appeals are common and\nidentical; therefore, the appeals of the three assessees have been clubbed and\nheard together, and a consolidated order is being passed for the sake of\nconvenience