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54 results for “penalty u/s 271”+ Section 153Cclear

Sorted by relevance

Delhi480Mumbai343Jaipur148Chennai111Bangalore96Pune71Hyderabad57Indore57Surat54Ahmedabad50Kolkata47Allahabad37Chandigarh28Cochin26Visakhapatnam22Rajkot22Nagpur15Guwahati12Dehradun12Panaji10Lucknow9Agra8Amritsar8Patna7Raipur5Cuttack4Jabalpur3Karnataka2Ranchi1

Key Topics

Section 271(1)(b)193Section 142(1)115Section 271(1)(c)69Section 153C64Section 143(3)52Penalty49Section 153A37Section 13235Section 27433Search & Seizure

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER -1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 535/SRT/2025[2011-12]Status: DisposedITAT Surat29 Aug 2025AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

section 271(1), which raises a presumption that the amount added or disallowed in computing the total income shall be deemed or represents the income in respect of which particulars have been concealed or inaccurate particulars have been furnished. Hence, he levied minimum penalty of Rs.2,81,669/- u/s 271(1)(c) of the Act. In the appeal before

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 536/SRT/2025[2012-13]Status: DisposedITAT Surat29 Aug 2025AY 2012-13

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Showing 1–20 of 54 · Page 1 of 3

30
Addition to Income14
Unexplained Investment2
Section 271(1)(c)

section 271(1), which raises a presumption that the amount added or disallowed in computing the total income shall be deemed or represents the income in respect of which particulars have been concealed or inaccurate particulars have been furnished. Hence, he levied minimum penalty of Rs.2,81,669/- u/s 271(1)(c) of the Act. In the appeal before

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 533/SRT/2025[2009-10]Status: DisposedITAT Surat29 Aug 2025AY 2009-10

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

section 271(1), which raises a presumption that the amount added or disallowed in computing the total income shall be deemed or represents the income in respect of which particulars have been concealed or inaccurate particulars have been furnished. Hence, he levied minimum penalty of Rs.2,81,669/- u/s 271(1)(c) of the Act. In the appeal before

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER -1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 534/SRT/2025[2010-11]Status: DisposedITAT Surat29 Aug 2025AY 2010-11

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

section 271(1), which raises a presumption that the amount added or disallowed in computing the total income shall be deemed or represents the income in respect of which particulars have been concealed or inaccurate particulars have been furnished. Hence, he levied minimum penalty of Rs.2,81,669/- u/s 271(1)(c) of the Act. In the appeal before

SHRI JIVRAJBHAI H. BALAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-8(2),, SURAT

In the result, appeals filed by the assessee for assessment years 2004-05 to 2007-08, ( IT(SS)A Nos

ITA 1245/AHD/2015[2010-11]Status: DisposedITAT Surat31 May 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./It(Ss)A No.150 To 154/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2004-05 To 2008-09) (Physical Court Hearing) Jivrajbhai Harkhabhai Balar, The Dcit, Central Circle-1, Vs. 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent) आयकरअपीलसं./Ita No.1245/Ahd/2015 ("नधा"रणवष" / Assessment Year: (2010-11) Jivrajbhai Harkhabhai Balar, Vs. The Dcit, Central Circle-1, 59, Kantareshwar Society, Surat. Katargam Road, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abopb8649M (Appellant) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 143(3)Section 153C

153C of the Act was issued, consequent to a search. The remaining grounds in the original grounds of appeal pertain to disallowance of the claim of ‘Capital Loss’ of the appellant and the addition u/s 50C(1) of the I.T. Act.” 17. On merits, the ld CIT(A) allowed the appeal of the assessee, partly observing as follows

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 138/SRT/2022[2016-17]Status: HeardITAT Surat26 Sept 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 142Section 142(1)Section 143(3)Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 136/SRT/2022[2014-15]Status: HeardITAT Surat26 Sept 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 142Section 142(1)Section 143(3)Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 134/SRT/2022[2012-13]Status: HeardITAT Surat26 Sept 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 142Section 142(1)Section 143(3)Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 139/SRT/2022[2017-18]Status: HeardITAT Surat26 Sept 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 142Section 142(1)Section 143(3)Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 135/SRT/2022[2013-14]Status: HeardITAT Surat26 Sept 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 142Section 142(1)Section 143(3)Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 137/SRT/2022[2015-16]Status: HeardITAT Surat26 Sept 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 142Section 142(1)Section 143(3)Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 140/SRT/2022[2018-19]Status: HeardITAT Surat15 Sept 2022AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 142Section 142(1)Section 143(3)Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 632/SRT/2023[2013-14]Status: HeardITAT Surat21 Nov 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

153C of the Act. The Assessing Officer before levying penalty issued notice under Section 274 r.w.s. 271(1)(b) dated 23/01/2021. In response to said show cause notice, the assessee specifically submitted that there is Covid-19 pandemic and everybody is doing work with safety measures and that his Accountant were busy in audit work. The reply of assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 636/SRT/2023[2017-18]Status: HeardITAT Surat21 Nov 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

153C of the Act. The Assessing Officer before levying penalty issued notice under Section 274 r.w.s. 271(1)(b) dated 23/01/2021. In response to said show cause notice, the assessee specifically submitted that there is Covid-19 pandemic and everybody is doing work with safety measures and that his Accountant were busy in audit work. The reply of assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 631/SRT/2023[2012-13]Status: HeardITAT Surat21 Nov 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

153C of the Act. The Assessing Officer before levying penalty issued notice under Section 274 r.w.s. 271(1)(b) dated 23/01/2021. In response to said show cause notice, the assessee specifically submitted that there is Covid-19 pandemic and everybody is doing work with safety measures and that his Accountant were busy in audit work. The reply of assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 634/SRT/2023[2015-16]Status: HeardITAT Surat21 Nov 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

153C of the Act. The Assessing Officer before levying penalty issued notice under Section 274 r.w.s. 271(1)(b) dated 23/01/2021. In response to said show cause notice, the assessee specifically submitted that there is Covid-19 pandemic and everybody is doing work with safety measures and that his Accountant were busy in audit work. The reply of assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 635/SRT/2023[2016-17]Status: HeardITAT Surat21 Nov 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

153C of the Act. The Assessing Officer before levying penalty issued notice under Section 274 r.w.s. 271(1)(b) dated 23/01/2021. In response to said show cause notice, the assessee specifically submitted that there is Covid-19 pandemic and everybody is doing work with safety measures and that his Accountant were busy in audit work. The reply of assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 633/SRT/2023[2014-15]Status: HeardITAT Surat21 Nov 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

153C of the Act. The Assessing Officer before levying penalty issued notice under Section 274 r.w.s. 271(1)(b) dated 23/01/2021. In response to said show cause notice, the assessee specifically submitted that there is Covid-19 pandemic and everybody is doing work with safety measures and that his Accountant were busy in audit work. The reply of assessee

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 637/SRT/2023[2018-19]Status: HeardITAT Surat21 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

153C of the Act. The Assessing Officer before levying penalty issued notice under Section 274 r.w.s. 271(1)(b) dated 23/01/2021. In response to said show cause notice, the assessee specifically submitted that there is Covid-19 pandemic and everybody is doing work with safety measures and that his Accountant were busy in audit work. The reply of assessee

CHANDRAKANT HARSHADBHAI GOHEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 417/SRT/2022[2012-13]Status: DisposedITAT Surat24 Feb 2023AY 2012-13

Bench: Shri Pawan Singhita No. 417, 418, 419, 420, 421, 422 & 423/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Chandrakant Harshadbhai D.C.I.T., Gohel, Central Circle-2, Vs. 115, Ramkrupa Society, Opp. Surat. Rachna Society, L.H Road, Varachha, Surat-395006. Pan No. Arnpg 3451 B Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 144Section 153Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts