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8 results for “penalty u/s 271”+ Section 168clear

Sorted by relevance

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Key Topics

Section 271(1)(c)20Penalty8Addition to Income6Section 143(3)5Section 143(2)4Section 254(1)4Section 2503Section 80P(2)(d)3Deduction

SHRI PRAKASH F.SINGH,,VAPI vs. THE ITO, WARD-7,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 618/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

u/s 271(1)(c) of the Act on the ground that penalty levied for both concealment as well as furnishing of inaccurate particulars of income is double mind of the Assessing Officer. The Ld Counsel referred to the decisions of Hon'ble Bombay High Court in the case of CIT vs. Samson Perinchery, 88 taxmann.com 413 and the decision

3
Section 253(3)2
Section 2712
TDS2

SHRI GUFRAN AHMED CHAUDHARI,,VALSAD vs. THE INCOME TAX OFFICER, VAPI WARD-1,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 623/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

u/s 271(1)(c) of the Act on the ground that penalty levied for both concealment as well as furnishing of inaccurate particulars of income is double mind of the Assessing Officer. The Ld Counsel referred to the decisions of Hon'ble Bombay High Court in the case of CIT vs. Samson Perinchery, 88 taxmann.com 413 and the decision

PRAMOD N. PRAJAPATI,SURAT vs. THE INCOME TAX OFFICER, WARD-1, VAPI, VAPI

In the result, this appeal of assessee is dismissed

ITA 621/SRT/2018[1998-99]Status: DisposedITAT Surat20 Dec 2022AY 1998-99

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Pramod N. Prajapati, Pr.Cit-1, B-1, Panchvati Apartment, Valsad. Vs. Tokarkhada, Silvasa, D&Nh-396230 Pan No. Accpp 2457 J Appellant/ Assessee Respondent/ Revenue Hasmukhbhai N. Prajapati, Pr.Cit-1, E 8, Gokul Vihar, Tokarkhada, Valsad. Vs. Silvasa, D&Nh-396230 Pan No. Accpp 2456 K Appellant/ Assessee Respondent/ Revenue

Section 154Section 250Section 254(1)Section 271(1)(c)

u/s 271(1)(c) of the I.T. Act, 1961 for A.Y. 1998-1999. 2. Ld. CIT(A) has erred in facts and in law in treating finding in assessment proceedings as sole basis of penalty without anything more as held in Jain Bros. Vs Union of India 77 ITR 107 (SC). 3. Ld. CIT(A) has erred in facts

SHRI VITHALBHAI KADVABHAI KORAT,SURAT vs. INCOME TAX OFFICER, WARD - 3(3)(1), SURAT

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

ITA 205/SRT/2023[2016-17]Status: DisposedITAT Surat31 May 2023AY 2016-17

Bench: Shri Pawan Singhआ.अ.सं./Ita No.205/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Vithalbhai Kadvabhai Korat Income Tax Officer, Ward- 55,V.T. Nagar, Near Sarthana 3(3)(1), Surat, Aaykar Bhavan, Vs Jakatnaka, Varachha, Majura Gate, Surat-395006 Surat-395001 Pan No: Adkpk 2173 K अपीलाथ"/Appellant ""थ" /Respondent

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

section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 24.06.2019. The assessee has raised the following grounds of appeal:- “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer in levying penalty

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), SURAT, SURAT vs. SEJAL JEWELLERS PVT. LTD.,, SURAT

In the result, grounds of appeal raised by revenue are dismissed

ITA 292/SRT/2023[2012-13]Status: HeardITAT Surat15 Sept 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) A.C.I.T., Sejal Jewellers Private Limited, Circle-2(1)(1), Ug-4/5 Rangila Park, Ghod Dod Vs. Surat. Road, Surat-395007. Pan No. Aaqcs 8686 P Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 271(1)(c)Section 68

u/s 271(1)(c) of the Act without appreciating the fact that the Revenue has challenged the decision of Hon’ble ITAT dated 28/02/2022 in the quantum appeal and further appeal has filed before the Hon’ble Gujarat High Court. 2. On the facts and circumstances of the case and in law, the ld. CIT(A) has erred in deleting

BAKIR PACHORIWALA,VALSAD vs. ITO, WARD-1, , VALSAD

In the result, this appeal of the assessee is dismissed

ITA 280/SRT/2019[2015-16]Status: DisposedITAT Surat04 Aug 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) Bakir Pachorwala, I.T.O., Raj Sheet Metal Engg. Works, C- Ward-1, Vs. 1/16-B, Gidc Estate, Pardi, Valsad. Valsad. Pan No. Adxpp 9237 G Appellant/ Assessee Respondent/ Revenue

Section 115BSection 168Section 234ASection 254(1)Section 271(1)(c)

penalty u/s 271(1)(c) is unjustified. 5. The order passed by the AO and confirmed by CIT(A) is illegal, invalid and bad in law and required to be quashed.” 2. Brief facts of the case are that during the assessment proceedings, the Assessing Officer noted that the assessee had sold agricultural land for a consideration of Rs.1.153 crore

VIHAN VIBHAG CREDIT CO-OPERATIVE SOCIETY LTD.,SURAT vs. ITO, WARD 2(2)(5), SURAT

In the result, the appeal of the assessee is allowed

ITA 707/SRT/2025[2017-18]Status: DisposedITAT Surat27 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025

Section 143(2)Section 143(3)Section 250Section 253(3)Section 271(1)(c)Section 80PSection 80P(2)(d)

penalty notice u/s 271(1)(c) of the Act, the appellant informed its new tax consultant who advised to file appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee submitted that the delay was neither wilful nor intentional. He requested that the delay may be condoned in the interest of justice. ITA No.707/SRT/2025/AY.2017-18 Vihan Vibhag Credit

VITHALBHAI HARJIBHAI PATEL,SURAT vs. ITO, WARD3(2)(4), SURAT

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

ITA 138/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.138/Srt/2025 Assessment Year: (2016-17) (Hybrid Hearing) Vithalbhai Harjibhai Patel, Vs. The Ito, 101-102, Harihari Society, Katargam Ward – 3(2)(4), Surat - 395004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abcpp0940K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Kamlesh Bhatt, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 04/08/2025 Date Of Pronouncement 19/08/2025

Section 143(1)Section 143(2)Section 250Section 253(3)Section 271(1)(c)

168/- for AY 2015-16 and Rs.44,49175/- for AY 2016-17. Since the assessee failed to furnish supporting details, the difference of cash in hand of Rs.24,53,007/- was treated as unexplained income and added it to the total ITA No.138/SRT/2025/AY.2016-17 Vithalbhai Harjibhai Patel income of the assessee. Penalty proceedings u/s 271(1)(c) also initiated