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3 results for “penalty u/s 271”+ Permanent Establishmentclear

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Delhi150Mumbai93Bangalore39Raipur33Ahmedabad16Chennai12Jaipur12Visakhapatnam11Kolkata6Chandigarh6Indore5Lucknow5Guwahati5Surat3Pune2Agra1Hyderabad1Jodhpur1

Key Topics

Section 1449Section 1478Section 1485Section 694Section 1273Addition to Income3Section 271(1)(c)2Section 143(2)2Cash Deposit2

RITESHKUMAR BHUPENDRABHAI CHOKSI,VADODARA vs. ITO, WARD 1(5), BHARUCH

In the result, the appeal of the assessee in ITA No

ITA 341/SRT/2025[2012-13]Status: HeardITAT Surat19 Jan 2026AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri P.M. Jagasheth, CAFor Respondent: Shri Ashish Kumar, Sr DR
Section 144Section 147Section 148Section 271(1)(c)Section 69

271(1)(c) of the Act for Assessment Year 2012-13. 2. Since both the appeals arise out of the same assessment proceedings, they were heard together and are being disposed of by this common order for the sake of convenience. I.T.A. No.341/SRT/2025 (Quantum Appeal) 2. The assessee has raised following grounds of appeal: ITA No. 341& 342/SRT/2025 Riteshkumar Bhupendrabhai

Penalty2
Reassessment2
Reopening of Assessment2

RITESHKUMAR BHUPENDRABHAI CHOKSI,VADODARA vs. ITO, WARD 1(5), BHARUCH

In the result, the appeal of the assessee in ITA No

ITA 342/SRT/2025[2012-13]Status: HeardITAT Surat19 Jan 2026AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri P.M. Jagasheth, CAFor Respondent: Shri Ashish Kumar, Sr DR
Section 144Section 147Section 148Section 271(1)(c)Section 69

271(1)(c) of the Act for Assessment Year 2012-13. 2. Since both the appeals arise out of the same assessment proceedings, they were heard together and are being disposed of by this common order for the sake of convenience. I.T.A. No.341/SRT/2025 (Quantum Appeal) 2. The assessee has raised following grounds of appeal: ITA No. 341& 342/SRT/2025 Riteshkumar Bhupendrabhai

GAURAVA MISHRA,RAIPUR vs. ITO, WARD 3(2)(8), SURAT

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

ITA 104/SRT/2025[2012-13]Status: DisposedITAT Surat17 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.104/Srt/2025 Assessment Year: (2012-13) (Hybrid Hearing) Gaurav Mishra, Vs. Ito, Present Address: - Ward -3 (2)(8), 80, Bayshore Road, Unit No.28, Surat (Costa Del Sol), Singapore – 46992 Permanent Address: 605, Spathik Shilla, Sundar Nagar Purani Basti, So Raipur – 492001, C.G., India "थायीलेखासं./जीआइआरसं./Pan/Gir No: Amkpm6042J (Appellant) (Respondent) Appellant By Shri Veekass Sharma, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 04/09/2025 Date Of Pronouncement 17/11/2025

Section 127Section 133(6)Section 143(2)Section 144Section 148Section 250

permanent territorial address and also that the Learned ITO-3(1)(3), Surat himself mentioned the address of the assessee as "605 Sundar Nagar, Sphatik Nagar, Raipur" in the Notice u/s 133(6) dated 01.03.2019 issued to the assessee and the Learned ITO-3(2)(8), Surat has also mentioned the said address in the assessment order passed