BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

7 results for “penalty u/s 271”+ Section 127(2)clear

Sorted by relevance

Delhi127Mumbai123Jaipur74Raipur42Bangalore30Kolkata27Ahmedabad26Chennai25Chandigarh21Hyderabad21Ranchi19Nagpur17Rajkot17Pune17Visakhapatnam13Indore12Lucknow9Surat7Cuttack5Guwahati5Cochin4Allahabad4Amritsar2Jodhpur1

Key Topics

Section 92C9Section 1446Section 1486Section 271(1)(c)5Penalty5Section 1274Section 271G3Section 92D(3)3Addition to Income3

UTKARSH VASANTKUMAR MEHTA,SILVASSA vs. DCIT, VAPI CIRCLE, VAPI

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

ITA 1192/SRT/2024[2015-16]Status: HeardITAT Surat17 Feb 2025AY 2015-16

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 254(1)Section 271(1)(c)

2,45,822/-. Thus, the assessee has shown less duty drawback to the extent of Utkarsh Vasantkumar Mehta AY 2015-16 (penalty U/s 271(1)(c) Rs. 70,299/-. The assessee was issued show cause notice, in the reply the assessee stated that duty drawback is accounted on receipt basis, the duty drawback of Rs. 1,75,253/- received actually

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. ANTRIX DIAMOND EXPORTS PVT. LTD.,, MUMBAI

In the result, these three appeals filed by the Revenue are dismissed

ITA 176/SRT/2022[2012-13]Status: DisposedITAT Surat
Transfer Pricing3
Section 143(3)2
Disallowance2
21 Mar 2023
AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.176 To 178/Srt/2022 Assessment Years: (2012-13 To 2014-15) (Physical Hearing) The Acit, Central Circle-3, Vs. Antrix Diamond Exports Pvt. Ltd., Surat. 1006, Free Press Mark, Raheja Centre Nariman Point, Mumbai – 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaca3403G (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Ms Ekta Sanghvi, Ca Revenue By Shri Ashok B. Koli, Cit(Dr) Date Of Hearing 10/02/2023 21/03/2023 Date Of Pronouncement

Section 271GSection 92CSection 92D(3)

127 taxmann.com 677/189 ITD 21'. We find that fact in the appeal before us are quite identical to facts in all these decisions. Therefore, respectfully following these decisions, we confirm the impugned order deleting the penalty u/s 271 G." The issue is similarly decided in favour of the assessee in the case of Deputy Commissioner of Income-tax, Circle

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. ANTRIX DIAMOND EXPORTS PVT. LTD.,, MUMBAI

In the result, these three appeals filed by the Revenue are dismissed

ITA 177/SRT/2022[2013-14]Status: DisposedITAT Surat21 Mar 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.176 To 178/Srt/2022 Assessment Years: (2012-13 To 2014-15) (Physical Hearing) The Acit, Central Circle-3, Vs. Antrix Diamond Exports Pvt. Ltd., Surat. 1006, Free Press Mark, Raheja Centre Nariman Point, Mumbai – 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaca3403G (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Ms Ekta Sanghvi, Ca Revenue By Shri Ashok B. Koli, Cit(Dr) Date Of Hearing 10/02/2023 21/03/2023 Date Of Pronouncement

Section 271GSection 92CSection 92D(3)

127 taxmann.com 677/189 ITD 21'. We find that fact in the appeal before us are quite identical to facts in all these decisions. Therefore, respectfully following these decisions, we confirm the impugned order deleting the penalty u/s 271 G." The issue is similarly decided in favour of the assessee in the case of Deputy Commissioner of Income-tax, Circle

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT vs. ANTRIX DIAMOND EXPORTS PVT. LTD.,, MUMBAI

In the result, these three appeals filed by the Revenue are dismissed

ITA 178/SRT/2022[2014-15]Status: DisposedITAT Surat21 Mar 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.176 To 178/Srt/2022 Assessment Years: (2012-13 To 2014-15) (Physical Hearing) The Acit, Central Circle-3, Vs. Antrix Diamond Exports Pvt. Ltd., Surat. 1006, Free Press Mark, Raheja Centre Nariman Point, Mumbai – 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaca3403G (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Ms Ekta Sanghvi, Ca Revenue By Shri Ashok B. Koli, Cit(Dr) Date Of Hearing 10/02/2023 21/03/2023 Date Of Pronouncement

Section 271GSection 92CSection 92D(3)

127 taxmann.com 677/189 ITD 21'. We find that fact in the appeal before us are quite identical to facts in all these decisions. Therefore, respectfully following these decisions, we confirm the impugned order deleting the penalty u/s 271 G." The issue is similarly decided in favour of the assessee in the case of Deputy Commissioner of Income-tax, Circle

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

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 28.11.2024 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2012-13. 2. The grounds of appeal raised by the assessee are as under: “1. On the facts and in the circumstances

ACIT, CIRCLE-2(1)(1), INCOME TAX DEPARTMENT vs. S D MATERIAL HANDLERS PRIVATE LIMITED, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 499/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.499/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Assistant Commissioner Of M/S S D Material Handlers Pvt. Ltd. Income-Tax, Circle-2(1)(1), Surat Vs. 405-408, Shivalik Western, L.P. Room No.612, 6Th Floor, Aayakar Savani Road, Adajan Adajan Bhavan, Near Majura Gate, Bo, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd 3481B (अपीलाथ" /Assessee) (""थ"/Respondent)

For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(1)Section 143(3)Section 263Section 36(1)(va)

271/-. The Ld.PCIT-2, Surat vide his order dated 19.03.2018, has set aside the case u/s 263 to the file of Assessing Office for making fresh enquiry. Therefore, a notice u/s 142(1) was issued on 19.07.2018, with a specific questionnaire and asked the assessee to submit its reply on 27.07.2018. In response to the notices issued, assessee furnished documents

VANMALIBHAI MULJIBHAI PATEL L/H RANJANBEN DEEPAKBHAI PATEL,NA vs. ARIVS.ITO, WARD 5, NAVSARI

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

ITA 345/SRT/2025[2011-12]Status: DisposedITAT Surat04 Dec 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.345/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Vanmalibhai Muljibhai Patel, Vs. Ito, L/H Of Ranjanben Deepakbhai Patel Ward - 5, 16, Shrinikunj Society, Ashabaug, Navsari Navsari - 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abjpp3114G (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Ms. Jayshree Thakur, Sr. Dr Date Of Hearing 23/09/2025 Date Of Pronouncement 04/12/2025

Section 127Section 144Section 147Section 148Section 234BSection 250Section 251(1)Section 271(1)(c)

127 of the Act. 4. The Ld Assessing Officer has erred and was not proper on the facts of the case and in law in directing to charge Interest u/s 234B/C, insofar as the assessee is a Senior Citizen not liable for Advance Tax under the Act. 5. PRAYER: 5.1 The notice u/s 148 may be kindly quashed