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10 results for “penalty u/s 271”+ Section 113clear

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Key Topics

Section 80I32Section 271(1)(c)14Section 143(3)8Section 1487Section 143(2)6Penalty6Addition to Income5Deduction5Section 2744

HASMUKHBHAI DAHYABHAI PATEL,VAPI vs. DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

In the result, appeal filed by the assessee is allowed

ITA 115/SRT/2023[2012-13]Status: DisposedITAT Surat19 Sept 2023AY 2012-13

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Bandish Soparkar, AdvocateFor Respondent: Shri Vinod Kumar, Sr- DR
Section 143(3)Section 148Section 271(1)(c)Section 274

Section 271(1)(c) are clearly applicable and it is deemed that the assessee had concealed his particulars of income. In view of above, the Assessing Officer held that assessee has without any reasonable cause ‘concealed his income’ to the extent of Rs.2,97,79,023/- and evaded the tax thereon within the meaning of u/s 271

Section 133A3
Reopening of Assessment3
Section 2502

KHODIYAR ORGANISERS, SURAT,SURAT vs. ACIT, CIRCLE-2(3), SURAT, SURAT

In the result, the appeal of the assessee is allowed

ITA 36/SRT/2024[2015-16]Status: DisposedITAT Surat13 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.36/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) M/S Khodiyar Organisers, Vs. Acit, Central Plaza, Near Om Terrace, Circle – 2(3), New City Light Road, Surat – Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakfk1498A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 21/07/2025 Date Of Pronouncement 13/08/2025

Section 133ASection 139(5)Section 143(2)Section 250Section 271(1)(c)

section 271(1)(c) of the Act. In other words, if no addition or disallowance is made in computing the total income, then there will not be any income, which can be deemed as income in respect of which particulars have been concealed. The very basis for levy of penalty is return of income. If any amount has been shown

N CORE CABLES,,DAMAN vs. THE ACIT, VAPI CIRCLE,, VAPI

In the result, the appeal of the Assessee for AY 2005-06 is partly allowed for statistical purposes

ITA 689/SRT/2018[2007-08]Status: DisposedITAT Surat19 Dec 2022AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.323 To 327/Srt/2018 Ays: (2005-06 To 2007-08, 2009-10 & 2011-12) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) आयकर अपील सं./Ita No.689/Srt/2018 Assessment Year: (2007-08) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) Assessee By Shri A. Gopalkrishnan, Ca Respondent By Shri Vinod Kumar, Sr. Dr 10/10/2022 Date Of Hearing Date Of Pronouncement 19/12/2022

Section 143(3)Section 80I

113 ITR 718 , and the Board has already accepted the correctness of the said judgment in A. Mukherjee & Co. (P.) Ltd.'s case (supra) in its Circular No. 347 dated 7-7-1982 (See Taxmann's direct Taxes Circulars, Vol. 1, 1985 edn., p. 1112), Mr. Dalvi is right in this submission. 4. Mr. Jetly, the learned counsel

N CORE CABLES,DAMAN vs. THE ACIT,VAPI CIRCLE,, VAPI

In the result, the appeal of the Assessee for AY 2005-06 is partly allowed for statistical purposes

ITA 324/SRT/2018[2006-07]Status: DisposedITAT Surat19 Dec 2022AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.323 To 327/Srt/2018 Ays: (2005-06 To 2007-08, 2009-10 & 2011-12) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) आयकर अपील सं./Ita No.689/Srt/2018 Assessment Year: (2007-08) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) Assessee By Shri A. Gopalkrishnan, Ca Respondent By Shri Vinod Kumar, Sr. Dr 10/10/2022 Date Of Hearing Date Of Pronouncement 19/12/2022

Section 143(3)Section 80I

113 ITR 718 , and the Board has already accepted the correctness of the said judgment in A. Mukherjee & Co. (P.) Ltd.'s case (supra) in its Circular No. 347 dated 7-7-1982 (See Taxmann's direct Taxes Circulars, Vol. 1, 1985 edn., p. 1112), Mr. Dalvi is right in this submission. 4. Mr. Jetly, the learned counsel

N CORE CABLES,DAMAN vs. THE ACIT,VAPI CIRCLE,, VAPI

In the result, the appeal of the Assessee for AY 2005-06 is partly allowed for statistical purposes

ITA 323/SRT/2018[2005-06]Status: DisposedITAT Surat19 Dec 2022AY 2005-06

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.323 To 327/Srt/2018 Ays: (2005-06 To 2007-08, 2009-10 & 2011-12) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) आयकर अपील सं./Ita No.689/Srt/2018 Assessment Year: (2007-08) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) Assessee By Shri A. Gopalkrishnan, Ca Respondent By Shri Vinod Kumar, Sr. Dr 10/10/2022 Date Of Hearing Date Of Pronouncement 19/12/2022

Section 143(3)Section 80I

113 ITR 718 , and the Board has already accepted the correctness of the said judgment in A. Mukherjee & Co. (P.) Ltd.'s case (supra) in its Circular No. 347 dated 7-7-1982 (See Taxmann's direct Taxes Circulars, Vol. 1, 1985 edn., p. 1112), Mr. Dalvi is right in this submission. 4. Mr. Jetly, the learned counsel

N CORE CABLES,DAMAN vs. THE ACIT,VAPI CIRCLE,, VAPI

In the result, the appeal of the Assessee for AY 2005-06 is partly allowed for statistical purposes

ITA 327/SRT/2018[2011-12]Status: DisposedITAT Surat19 Dec 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.323 To 327/Srt/2018 Ays: (2005-06 To 2007-08, 2009-10 & 2011-12) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) आयकर अपील सं./Ita No.689/Srt/2018 Assessment Year: (2007-08) (Virtual Court Hearing) N. Core Cables, Vs. The Acit, Vapi Circle, Gala No.7, Plot No.10, Primier Vapi. Industrial Area, Kachigam, Daman-396210, U.T Of Daman & Diu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefn7954N (Appellant) (Respondent) Assessee By Shri A. Gopalkrishnan, Ca Respondent By Shri Vinod Kumar, Sr. Dr 10/10/2022 Date Of Hearing Date Of Pronouncement 19/12/2022

Section 143(3)Section 80I

113 ITR 718 , and the Board has already accepted the correctness of the said judgment in A. Mukherjee & Co. (P.) Ltd.'s case (supra) in its Circular No. 347 dated 7-7-1982 (See Taxmann's direct Taxes Circulars, Vol. 1, 1985 edn., p. 1112), Mr. Dalvi is right in this submission. 4. Mr. Jetly, the learned counsel

SHREE HARI PROCESSORS INDIA PVT. LTD.,SURAT vs. INCOME TAX OFFICER - 2(1)(2) (NEW ITO WD. 2(1)(3), SURAT

In the result, the appeal of the assessee is allowed

ITA 141/SRT/2021[2015-16]Status: DisposedITAT Surat02 Feb 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Hari Processors India Income Tax Officer, Pvt. Ltd., Block No.99/P, Post Ward-2(1)(2), [New Ito Wd Vs Tatithaiya, 2(1)(3)] Aayakar Bhawan, Tal-Palsana, Majura Gate, Surat-394 372 Surat-395001 E-Mail:Jain_Tex@Yahoo.Com Pan : Aadca 1313 N Appellant /Assessee Respondent / Revenue

Section 154Section 254(1)Section 271(1)(c)Section 274Section 32

u/s 271(1)(c) of the Act 2 The penalty of Rs.7,55,913/- may be kindly deleted Any other relief that your Nil honours may deem fit maybe granted 3 The assessee craves leave to add, amend, modify alter or delete any of the grounds at the time of hearing 2. Brief facts of the case are that assessee

SHRI HITESHBHAI H TAHILRAMANI,SURAT vs. ITO WARD 1(3)(2), SURAT

In the result, all the grounds of appeal raised by the assessee are dismissed

ITA 76/SRT/2017[2009-10]Status: DisposedITAT Surat15 Nov 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Hiteshbhai H Tahilramani, I.T.O., Flat No. 101, Sukan Appt., Ward 1(3)(2), Vs. B/H Pandav Bunglow, Athwalines, Surat. Surat. Pan No. Aaspt 1898 F Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 142(1)Section 144Section 148Section 254(1)Section 271(1)(b)Section 69A

u/s 69A of the I.T. Act as explained cash deposit in bank account. 4. It is therefore prayed that above the assessment order may kindly be quashed or in the alternative, additions made by assessing officer and confirmed by Commissioner of Income Tax (Appeals) may please be deleted. 5. Appellant craves leave to add, alter or delete any ground

MADHUBEN NAROTTAMBHAI PATEL,NA vs. ARIVS.ITO, WARD-3, NAVSARI

In the result, appeal of the assessee is allowed

ITA 967/SRT/2024[2012-13]Status: DisposedITAT Surat28 Feb 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.967/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Madhuben Narottambhai Patel Income Tax Officer, Ward-3, बनाम/ C/O Modern Furniture, Navsari, Room No.206, Income Vs. Brahman Faliya, Khergam Tax Officer, Char Pool, Awabaug, Road, Chikhli, Navsari-396 521 Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bsppp 1158 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh Upadhyay, Ar राज" की ओर से /Respondent By Shri Mukesh Jain, Sr-Dr सुनवाई की तारीख/Date Of Hearing 27/02/2025 उद्घोषणा की तारीख/Date Of Pronouncement 28/02/2025

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)

penalty proceedings u/s 271(1)(c) of the Act. 3. Aggrieved by the order of AO, assessee filed appeal before CIT(A). Before the CIT(A), assessee submitted that reopening is made only on the basis of information about the deposits made in her bank account. The assessee had not filed her return of income but had deposited cash

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

Section 115BSection 143(3)Section 68Section 69

Penalty etc. on my shoulders. I humbly submit that the impugned order is high pitched order and is also arbitrary.” 4. Apart from this, ld Counsel also submitted that entire delay has resulted due to mistake of assessee`s Tax Consultant, Shri Pradip Gohil, who has not checked the order of ld CIT(A) in the e-portal of Income