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109 results for “penalty u/s 271”+ Section 10(37)clear

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Key Topics

Section 271(1)(c)73Addition to Income51Penalty50Section 10(37)46Section 143(3)37Disallowance28Exemption27Section 271(1)(b)25Section 142(1)24

R.S. TRADELINK PVT.LTD.,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT

In the result, the appeal filed by the assessee is allowed

ITA 2130/AHD/2014[2008-09]Status: DisposedITAT Surat04 Feb 2021AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2130/Ahd/2014 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S. R.S. Tradelink Pvt. Ltd., Vs. The Assistant Commissioner Plot No.17, Magdalla Port Road, Of Income Tax, Circle-4, Surat. Magdalla, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr6607A (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah - CAFor Respondent: Shri Ritesh Mishra - CIT (DR)
Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

u/s. 271(1)(c) and ld. CIT(A) has erred in confirming the penalty when assessing officer had not specified in the notice u/s.271(1)(c) r.w.s. 274 and in the penalty order whether the penalty was leviable for concealment of income or for furnishing inaccurate particulars thereof.” 3. Brief facts qua the issue are that assessee is a private

Showing 1–20 of 109 · Page 1 of 6

Section 254(1)24
Deduction22
Section 271A20

SHRI PRADIPKUMAR A. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1572/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI ISHWARBHAI M. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1562/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI SATISHBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1566/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI AMBUBHAI C. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1567/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI BABUBHAI J. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1569/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI DINESHCHANDRA C. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1563/AHD/2016[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI ISHWARBHAI ZINABHAI PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1445/AHD/2016[2011-12]Status: DisposedITAT Surat13 Dec 2019AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI PRAVINKUMAR M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1565/AHD/2016[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI SAMEERKUMAR J. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1568/AHD/2016[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI NAVNITBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1570/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI MOHANBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1571/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

VASANTBHAI MOHANBHAI BHANDHARI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(4),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1690/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

PREMILABEN M. BHANDARI,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, RANGE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1691/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

NARESH M. BHANDARI,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, RANGE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1692/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI BALWANTRAY M. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 453/AHD/2017[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI GOPALBHAI H. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(5),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 552/AHD/2017[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI NATVARBHAI K. PATEL,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 624/AHD/2017[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI CHAMPAKBHAI K. PATEL,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 626/AHD/2017[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought

SHRI AMRATLAL MAGANLAL DESAI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 448/AHD/2017[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

u/s. 77 of BPMC Act, 1949 hence; the said land was acquired by negotiation and purchased by sale deed and not by compulsory acquisition. Accordingly, the claim of the assessee that land is acquired by compulsory acquisition was rejected hence, capital gains was taxed. Accordingly, the claim of the assessee was rejected and long-term capital gain was brought