BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

25 results for “condonation of delay”+ Section 272A(2)(e)clear

Sorted by relevance

Chennai41Visakhapatnam29Surat25Ahmedabad24Pune23Mumbai22Lucknow20Indore18Cuttack16Cochin11Kolkata11Hyderabad10Delhi10Bangalore10Rajkot9Jaipur7Amritsar7Chandigarh6Patna4Agra3Jabalpur3Raipur3SC2Allahabad1Nagpur1Guwahati1Ranchi1Jodhpur1

Key Topics

Section 271(1)(b)96Section 142(1)45Penalty24Section 14415Section 143(3)13Section 272A(1)(d)9Limitation/Time-bar8Section 1427Section 271(1)

SHRI KAMALUDDIN POPATLAL SURANI,VAPI vs. PCIT, VALSAD

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

ITA 666/SRT/2024[2018-19]Status: DisposedITAT Surat02 Jan 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.666/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Kamaluddin Popatlal Surani, Vs. The Pcit, A/12, Golden Park, Kabrastan Road, Valsad Vapi - 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajyps2442M (Appellant) (Respondent) Appellant By Shri Rajesh Upadhyaya, Ar Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 02/12/2024 Date Of Pronouncement 02/01/2025

Section 144Section 148Section 253(3)Section 263Section 271ASection 56(2)(x)

E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from the order passed under section 263 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 15.03.2024 by the Principal Commissioner of Income Tax, Valsad [in short, ‘PCIT’] for the assessment year (AY) 2018-19. The subject re-assessment order u/s 144 r.w.s. 147 r.w.s. 144B

Showing 1–20 of 25 · Page 1 of 2

7
Section 153A7
Addition to Income3
Disallowance2

JIGNESH MAHNDRALAL BHARUCHI,BHARUCH vs. ITO, WARD-2(1), BHARUCH

In the result, appeal of the assessee is partly allowed

ITA 964/SRT/2024[2017-18]Status: DisposedITAT Surat08 Apr 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 115BSection 133ASection 143(2)Section 143(3)Section 271(1)(b)Section 272ASection 272A(1)(d)

E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 29.07.2024 passed for A.Y. 2017-18. 2. The assessee has raised the following grounds of appeal

ANIL SINGH HARIPRASAD SINGH RAJPUT,SURAT vs. ITO, WARD-3(2)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 859/SRT/2024[2017-18]Status: DisposedITAT Surat03 Jan 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 859/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Anil Singh Hariprasad Singh Income Tax Officer, Ward- Rajput,135-135, Viththal Nagar 3(2)(1), Surat, Room No.416, बनाम Society, Bapasitram Chowk, Dabholi 4Th Floor, Aaykar Bhawan, Vs Road, Surat-395 004 Majura Gate, Opp. New Civil [Pan : Amnpr 5655 F] Hospital, Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 115BSection 144Section 15BSection 234ASection 254(1)Section 271ASection 271FSection 272A(1)(d)Section 69A

272A(1)(d) of the Income Tax Act,1961. 7. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in initiating penal proceedings under section 271F of the Act. 8. On the facts

PRITI BHANSALI,BHARUCH vs. ITO, WARD 1 , BHARUCH

In the result, the appeal of the assessee is allowed and the penalty levied is deleted

ITA 1023/SRT/2025[2018-19]Status: HeardITAT Surat23 Jan 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamblepriti Bhansali, Income Tax Officer, Vs. D 1, Rajashree Nagar, Ward-1, Umalla, Bharuch. Bharuch-39310. [Pan : Agspb2559 H] (Appellant) .. (Respondent) Appellant By : Shri Pradeep Kumar Jain, Ar Respondent By: Shri Ajay Uke, Sr. Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 23.01.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Shri Pradeep Kumar Jain, ARFor Respondent: Shri Ajay Uke, Sr. DR
Section 148Section 148ASection 272A(1)(d)Section 273B

2– not activated her e-filing portal account earlier and activated the same for the first time on 27.04.2024, only for the purpose of Aadhaar linking at the request of her bank. It was only thereafter that she became aware of the proceedings initiated by the Department. Although statutory notices, including notice under section 148, were issued, the same were

MANISH BHOGILAL SHAH,MUMBAI vs. INCOME TAX OFFICER-3, NAVSARI, NAVSARI

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

ITA 687/SRT/2025[2017-18]Status: DisposedITAT Surat27 Feb 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.687/Srt/2025 िनधा"रण वष" /Assessment Year : 2017-18 Manish Bhogilal Shah The Income Tax Officer-3 बनाम/ 6/B, Crown Mansion Navsari – 396 445 V/S. Ground Floor Forjeet Street, Cross Lane, Mumbai – 400 026 "थायी लेखा सं./Pan: Acqps 6699 F (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee By : Shri Himanshu Gandhi, Ca Revenue By : Shri Ajay Uke, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 08 /12/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /02/2026 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: Manish Bhogilal Shah Vs. Ito Asst. Year : 2017-18 2

For Appellant: Shri Himanshu Gandhi, CAFor Respondent: Shri Ajay Uke, Sr.DR
Section 147Section 234ASection 250Section 271ASection 68Section 69C

E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 27/12/2024 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 634/SRT/2023[2015-16]Status: HeardITAT Surat21 Nov 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

E R PER BENCH: These are the seven appeals, filed by the assessee, pertaining to assessment years (AYs) 2012-13 to 2018-19, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed by the Assessing Officer under

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 636/SRT/2023[2017-18]Status: HeardITAT Surat21 Nov 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

E R PER BENCH: These are the seven appeals, filed by the assessee, pertaining to assessment years (AYs) 2012-13 to 2018-19, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed by the Assessing Officer under

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 635/SRT/2023[2016-17]Status: HeardITAT Surat21 Nov 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

E R PER BENCH: These are the seven appeals, filed by the assessee, pertaining to assessment years (AYs) 2012-13 to 2018-19, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed by the Assessing Officer under

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 637/SRT/2023[2018-19]Status: HeardITAT Surat21 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

E R PER BENCH: These are the seven appeals, filed by the assessee, pertaining to assessment years (AYs) 2012-13 to 2018-19, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed by the Assessing Officer under

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 631/SRT/2023[2012-13]Status: HeardITAT Surat21 Nov 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

E R PER BENCH: These are the seven appeals, filed by the assessee, pertaining to assessment years (AYs) 2012-13 to 2018-19, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed by the Assessing Officer under

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 632/SRT/2023[2013-14]Status: HeardITAT Surat21 Nov 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

E R PER BENCH: These are the seven appeals, filed by the assessee, pertaining to assessment years (AYs) 2012-13 to 2018-19, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed by the Assessing Officer under

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 633/SRT/2023[2014-15]Status: HeardITAT Surat21 Nov 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

E R PER BENCH: These are the seven appeals, filed by the assessee, pertaining to assessment years (AYs) 2012-13 to 2018-19, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed by the Assessing Officer under

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 108/SRT/2023[2015-16]Status: DisposedITAT Surat11 May 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

E R PER DR. A. L. SAINI, AM: There are the five appeals, filed by the assessee, pertaining to assessment years (AYs) 2013-14 to 2017-18, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 109/SRT/2023[2016-17]Status: DisposedITAT Surat11 May 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

E R PER DR. A. L. SAINI, AM: There are the five appeals, filed by the assessee, pertaining to assessment years (AYs) 2013-14 to 2017-18, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 106/SRT/2023[2013-14]Status: DisposedITAT Surat11 May 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

E R PER DR. A. L. SAINI, AM: There are the five appeals, filed by the assessee, pertaining to assessment years (AYs) 2013-14 to 2017-18, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 107/SRT/2023[2014-15]Status: DisposedITAT Surat11 May 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

E R PER DR. A. L. SAINI, AM: There are the five appeals, filed by the assessee, pertaining to assessment years (AYs) 2013-14 to 2017-18, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed

RAMABHAI KANJIBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 110/SRT/2023[2017-18]Status: DisposedITAT Surat11 May 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.106 To 110/Srt/2023 Assessment Years: (2013-14 To 2017-18) (Physical Hearing) Ramabhai Kanjibhai Patel, Vs. The Dcit, At-Surajpuja, Po-Surajpura, Ta-Palanpur, Central Circle-2, Palanpur-385001. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aefpp4997J (Assessee) (Respondent)

Section 142(1)Section 143(3)Section 144Section 271Section 271(1)(b)Section 274

E R PER DR. A. L. SAINI, AM: There are the five appeals, filed by the assessee, pertaining to assessment years (AYs) 2013-14 to 2017-18, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat [in short “the ld. CIT(A)”], which in turn arise out of separate penalty orders passed

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 400/SRT/2023[2014-15]Status: DisposedITAT Surat18 Aug 2023AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

E R PER BENCH: This is the bunch of seven appeals filed by the same assessee, pertaining to different assessment years, all are directed against the orders passed by the Learned Commissioner of Income Tax [in short ‘the ld. CIT(A)’] which is in turn arise out of separate penalty orders passed by the Assessing Officer under section

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 401/SRT/2023[2015-16]Status: DisposedITAT Surat18 Aug 2023AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

E R PER BENCH: This is the bunch of seven appeals filed by the same assessee, pertaining to different assessment years, all are directed against the orders passed by the Learned Commissioner of Income Tax [in short ‘the ld. CIT(A)’] which is in turn arise out of separate penalty orders passed by the Assessing Officer under section

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 402/SRT/2023[2016-17 (Quarter-1)-(24Q)]Status: DisposedITAT Surat18 Aug 2023

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

E R PER BENCH: This is the bunch of seven appeals filed by the same assessee, pertaining to different assessment years, all are directed against the orders passed by the Learned Commissioner of Income Tax [in short ‘the ld. CIT(A)’] which is in turn arise out of separate penalty orders passed by the Assessing Officer under section