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

Sorted by relevance

Delhi427Mumbai258Karnataka121Bangalore55Ahmedabad40Jaipur34Raipur33Indore31Kolkata29Chennai18Visakhapatnam15Lucknow13Chandigarh12Dehradun7Surat6Guwahati5Pune5SC3Jodhpur2Hyderabad2Rajasthan1Panaji1Telangana1Agra1

Key Topics

Section 1449Section 1478Addition to Income6Section 1485Section 271(1)(c)5Penalty5Section 694Section 1273Section 254(1)3

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

Section 10(1)3
Disallowance3
Cash 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

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

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 156/SRT/2020[2013-14]Status: DisposedITAT Surat06 May 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

penalty levied under Section 271(1)(c) of the Income Tax Act, 1961 (in short, the Act) for the A.Y. 2012-13. 2. In all the appeals for the quantum assessment, the Revenue has raised certain common grounds of appeal. Facts in all the years are almost similar except variation in additions or disallowances, therefore, with the consent of parties

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 157/SRT/2020[2015-16]Status: DisposedITAT Surat06 May 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

penalty levied under Section 271(1)(c) of the Income Tax Act, 1961 (in short, the Act) for the A.Y. 2012-13. 2. In all the appeals for the quantum assessment, the Revenue has raised certain common grounds of appeal. Facts in all the years are almost similar except variation in additions or disallowances, therefore, with the consent of parties

DCIT, CIRCLE-1(1)(1), SURAT, SURAT vs. M/S. J K PAPER LIMITED, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 6/SRT/2021[2016-17]Status: DisposedITAT Surat06 May 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

penalty levied under Section 271(1)(c) of the Income Tax Act, 1961 (in short, the Act) for the A.Y. 2012-13. 2. In all the appeals for the quantum assessment, the Revenue has raised certain common grounds of appeal. Facts in all the years are almost similar except variation in additions or disallowances, therefore, with the consent of parties