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5 results for “capital gains”+ Section 271Bclear

Sorted by relevance

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Key Topics

Section 271B37Section 44A25Penalty5Section 2744Capital Gains4Business Income4Addition to Income4

SHRI RADHEYSHYAM BISANI,SURAT vs. INCOME TAX OFFICER, WARD - 1(2)(1), SURAT

In the result, this appeal of assessee is allowed

ITA 288/SRT/2023[2016-17]Status: DisposedITAT Surat25 May 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Radheyshyam Bisani, I.T.O., B. 1102, Shyam Sangini Apartment, Ward-1(2)(1), Vs. Gd Goenka Canal Road, Vesu, Surat. Surat. Old Address: 204, Paras Market, Ring Road, Surat. Pan No. Aaspb 9157 F Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 271BSection 44A

capital gain. The Assessing Officer while passing the assessment order, accepted the return of income. However, the Assessing Officer initiated penalty under Section 271B

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, appeals of the assessee for A

ITA 2124/AHD/2014[1995-96]Status: Disposed
ITAT Surat
05 Dec 2019
AY 1995-96

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1638,2124,2126,2128/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96, 1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, बनाम Assistant Commissioner Opp. Hanuman Temple, Mota Of Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: Adbpm 3081 F अपीलाथ" Appellant ""यथ"/Respondent

Section 271BSection 274Section 44A

capital gains, therefore, he had a bonafide belief that he is not required to get audited his books of accounts as required as per provisions of section 44AB of the Act. The penalty for non-compliance cannot be levied without reading the provisions of Section 271B

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, appeals of the assessee for A

ITA 2126/AHD/2014[1996-97]Status: DisposedITAT Surat05 Dec 2019AY 1996-97

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1638,2124,2126,2128/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96, 1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, बनाम Assistant Commissioner Opp. Hanuman Temple, Mota Of Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: Adbpm 3081 F अपीलाथ" Appellant ""यथ"/Respondent

Section 271BSection 274Section 44A

capital gains, therefore, he had a bonafide belief that he is not required to get audited his books of accounts as required as per provisions of section 44AB of the Act. The penalty for non-compliance cannot be levied without reading the provisions of Section 271B

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, appeals of the assessee for A

ITA 2128/AHD/2014[1997-98]Status: DisposedITAT Surat05 Dec 2019AY 1997-98

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1638,2124,2126,2128/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96, 1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, बनाम Assistant Commissioner Opp. Hanuman Temple, Mota Of Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: Adbpm 3081 F अपीलाथ" Appellant ""यथ"/Respondent

Section 271BSection 274Section 44A

capital gains, therefore, he had a bonafide belief that he is not required to get audited his books of accounts as required as per provisions of section 44AB of the Act. The penalty for non-compliance cannot be levied without reading the provisions of Section 271B

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, appeals of the assessee for A

ITA 1638/AHD/2014[1994-95]Status: DisposedITAT Surat05 Dec 2019AY 1994-95

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1638,2124,2126,2128/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96, 1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, बनाम Assistant Commissioner Opp. Hanuman Temple, Mota Of Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: Adbpm 3081 F अपीलाथ" Appellant ""यथ"/Respondent

Section 271BSection 274Section 44A

capital gains, therefore, he had a bonafide belief that he is not required to get audited his books of accounts as required as per provisions of section 44AB of the Act. The penalty for non-compliance cannot be levied without reading the provisions of Section 271B