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122 results for “penalty u/s 271”+ Condonation of Delayclear

Sorted by relevance

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Key Topics

Section 271(1)(b)187Section 271(1)(c)116Section 142(1)109Penalty91Section 143(3)81Addition to Income72Section 14450Section 153A46Section 254(1)

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER -1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 535/SRT/2025[2011-12]Status: DisposedITAT Surat29 Aug 2025AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961 on the basis of invalid penalty order in which the limb of levy of penalty under section 271(1)(c) of Income Tax Act, 1961 not mentioned. Ground 2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming penalty

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER -1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 534/SRT/2025[2010-11]Status: DisposedITAT Surat29 Aug 2025AY 2010-11

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Showing 1–20 of 122 · Page 1 of 7

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Section 25038
Search & Seizure24
Limitation/Time-bar22
Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961 on the basis of invalid penalty order in which the limb of levy of penalty under section 271(1)(c) of Income Tax Act, 1961 not mentioned. Ground 2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming penalty

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 533/SRT/2025[2009-10]Status: DisposedITAT Surat29 Aug 2025AY 2009-10

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961 on the basis of invalid penalty order in which the limb of levy of penalty under section 271(1)(c) of Income Tax Act, 1961 not mentioned. Ground 2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming penalty

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 536/SRT/2025[2012-13]Status: DisposedITAT Surat29 Aug 2025AY 2012-13

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961 on the basis of invalid penalty order in which the limb of levy of penalty under section 271(1)(c) of Income Tax Act, 1961 not mentioned. Ground 2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming penalty

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

ITA 933/SRT/2024[2012-13]Status: HeardITAT Surat18 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were also initiated by AO. 9. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) issued 5 notices of hearing on 23.12.2020, 15.12.2021, 26.03.2022, 09.05.2022 and 14.05.2024. But, there was non-compliance by the appellant

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

ITA 935/SRT/2024[2013-14]Status: HeardITAT Surat18 Feb 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were also initiated by AO. 9. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) issued 5 notices of hearing on 23.12.2020, 15.12.2021, 26.03.2022, 09.05.2022 and 14.05.2024. But, there was non-compliance by the appellant

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

ITA 936/SRT/2024[2013-14]Status: HeardITAT Surat18 Feb 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were also initiated by AO. 9. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) issued 5 notices of hearing on 23.12.2020, 15.12.2021, 26.03.2022, 09.05.2022 and 14.05.2024. But, there was non-compliance by the appellant

GAURAVKUMAR MANILAL PATEL,SURAT vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

ITA 932/SRT/2024[2012-13]Status: HeardITAT Surat18 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were also initiated by AO. 9. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) issued 5 notices of hearing on 23.12.2020, 15.12.2021, 26.03.2022, 09.05.2022 and 14.05.2024. But, there was non-compliance by the appellant

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

ITA 931/SRT/2024[2012-13]Status: HeardITAT Surat18 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were also initiated by AO. 9. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) issued 5 notices of hearing on 23.12.2020, 15.12.2021, 26.03.2022, 09.05.2022 and 14.05.2024. But, there was non-compliance by the appellant

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 190/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

u/s 271(1)(c) of the Act imposing minimum penalty of Rs.68,22,30,265/- (@100% of tax sought to be evaded) was passed on 21.09.2022. 26. Aggrieved by the penalty order, assessee filed appeal before the CIT(A). The CIT(A) condoned the delay

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 189/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

u/s 271(1)(c) of the Act imposing minimum penalty of Rs.68,22,30,265/- (@100% of tax sought to be evaded) was passed on 21.09.2022. 26. Aggrieved by the penalty order, assessee filed appeal before the CIT(A). The CIT(A) condoned the delay

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 186/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

u/s 271(1)(c) of the Act imposing minimum penalty of Rs.68,22,30,265/- (@100% of tax sought to be evaded) was passed on 21.09.2022. 26. Aggrieved by the penalty order, assessee filed appeal before the CIT(A). The CIT(A) condoned the delay

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 192/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

u/s 271(1)(c) of the Act imposing minimum penalty of Rs.68,22,30,265/- (@100% of tax sought to be evaded) was passed on 21.09.2022. 26. Aggrieved by the penalty order, assessee filed appeal before the CIT(A). The CIT(A) condoned the delay

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO,WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 193/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

u/s 271(1)(c) of the Act imposing minimum penalty of Rs.68,22,30,265/- (@100% of tax sought to be evaded) was passed on 21.09.2022. 26. Aggrieved by the penalty order, assessee filed appeal before the CIT(A). The CIT(A) condoned the delay

VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 191/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

u/s 271(1)(c) of the Act imposing minimum penalty of Rs.68,22,30,265/- (@100% of tax sought to be evaded) was passed on 21.09.2022. 26. Aggrieved by the penalty order, assessee filed appeal before the CIT(A). The CIT(A) condoned the delay

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 187/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

u/s 271(1)(c) of the Act imposing minimum penalty of Rs.68,22,30,265/- (@100% of tax sought to be evaded) was passed on 21.09.2022. 26. Aggrieved by the penalty order, assessee filed appeal before the CIT(A). The CIT(A) condoned the delay

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 188/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

u/s 271(1)(c) of the Act imposing minimum penalty of Rs.68,22,30,265/- (@100% of tax sought to be evaded) was passed on 21.09.2022. 26. Aggrieved by the penalty order, assessee filed appeal before the CIT(A). The CIT(A) condoned the delay

KIRTI KARSANDAS NAYAK,UMBERGAON vs. ITO WARD-5, VAPI

In the result, the appeal of the assessee is allowed for peal of the assessee is allowed for statistical purposes

ITA 659/SRT/2025[2011-12]Status: DisposedITAT Surat30 Oct 2025AY 2011-12

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Kirti Karsandas Nayak, Ito Ward-5, Plot No. 244/28, Gidc, Fortune Square, Chala Road, Umbergaon-396171. Vs. Vapi-396191. Pan No. Abbpn 3355 M Appellant Respondent

For Respondent: Mr. Parin Shah, CA
Section 148Section 271(1)(c)

penalty u/s u/s u/s 271(1)(c) 271(1)(c) 271(1)(c) of of of the the the Act is is unjustified. 2. At the very threshold, the learned Counsel for the assessee At the very threshold, the learned Counsel for the assessee At the very threshold, the learned Counsel for the assessee drew our attention to the delay

BASANT SEKHANI,SURAT vs. INCOME TAX OFFICER WARD 2(2)(1), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 584/SRT/2023[2010-11]Status: HeardITAT Surat01 Nov 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 144Section 254(1)Section 271(1)(b)Section 271(1)(c)Section 69

u/s 271(1)(c)] (Hybrid hearing) Basant Sekhani, I.T.O., 202, Matru Ashish, Kazis, Gopipura, Ward-2(2)(1), Vs. Surat, Gujarat-395001. Surat. PAN No. AVOPS 2826 F Appellant/ assessee Respondent/ revenue Assessee represented by Ms. Chaitali Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of institution of appeals 25/08/2023 Date of hearing 01/11/2023 Date of pronouncement

BASANT SEKHANI,SURAT vs. INCOME TAX OFFICER WARD 2(2)(1), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 585/SRT/2023[2010-11]Status: HeardITAT Surat01 Nov 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 144Section 254(1)Section 271(1)(b)Section 271(1)(c)Section 69

u/s 271(1)(c)] (Hybrid hearing) Basant Sekhani, I.T.O., 202, Matru Ashish, Kazis, Gopipura, Ward-2(2)(1), Vs. Surat, Gujarat-395001. Surat. PAN No. AVOPS 2826 F Appellant/ assessee Respondent/ revenue Assessee represented by Ms. Chaitali Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of institution of appeals 25/08/2023 Date of hearing 01/11/2023 Date of pronouncement