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9 results for “penalty u/s 271”+ Section 202clear

Sorted by relevance

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Key Topics

Section 271(1)(c)9Addition to Income9Section 1487Section 143(3)5Section 2504Penalty4Section 69C3Section 1443Section 41(1)3

BASANT SEKHANI,SURAT vs. INCOME TAX OFFICER WARD 2(2)(1), SURAT

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

ITA 585/SRT/2023[2010-11]Status: HeardITAT Surat01 Nov 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 144Section 254(1)Section 271(1)(b)Section 271(1)(c)Section 69

Penalty u/s 271(1)(c)] (Hybrid hearing) Basant Sekhani, I.T.O., 202, Matru Ashish, Kazis, Gopipura, Ward-2(2)(1), Vs. Surat, Gujarat-395001. Surat. PAN No. AVOPS 2826 F Appellant/ assessee Respondent/ revenue Assessee represented by Ms. Chaitali Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of institution of appeals 25/08/2023 Date of hearing 01/11/2023 Date

BASANT SEKHANI,SURAT vs. INCOME TAX OFFICER WARD 2(2)(1), SURAT

Bogus/Accommodation Entry3
Bogus Purchases3
Section 254(1)2

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

ITA 584/SRT/2023[2010-11]Status: HeardITAT Surat01 Nov 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 144Section 254(1)Section 271(1)(b)Section 271(1)(c)Section 69

Penalty u/s 271(1)(c)] (Hybrid hearing) Basant Sekhani, I.T.O., 202, Matru Ashish, Kazis, Gopipura, Ward-2(2)(1), Vs. Surat, Gujarat-395001. Surat. PAN No. AVOPS 2826 F Appellant/ assessee Respondent/ revenue Assessee represented by Ms. Chaitali Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of institution of appeals 25/08/2023 Date of hearing 01/11/2023 Date

INCOME TAX OFFICER, WARD-2(3)(6), SURAT, ADAJAN vs. DIAM INTERNATIONAL, MAHIDHARPURA

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 626/SRT/2023[2008-2009]Status: DisposedITAT Surat28 Mar 2025AY 2008-2009

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

202-B, Krishna Apartment, Vs. Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAOFM 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee by Shri P.M.Jagasheth, CA राज" की ओर से /Respondent by Shri Ravi Kant Gupta, CIT-DR सुनवाई की

M/S DIAM INTERNATIONAL,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(7), SURAT

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 611/SRT/2023[2009-10]Status: DisposedITAT Surat28 Mar 2025AY 2009-10

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

202-B, Krishna Apartment, Vs. Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAOFM 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee by Shri P.M.Jagasheth, CA राज" की ओर से /Respondent by Shri Ravi Kant Gupta, CIT-DR सुनवाई की

INCOME TAX OFFICER, WARD-2(3)(6), SURAT, ADAJAN vs. DIAM INTERNATIONAL, MAHIDHARPURA

In the result, appeal of assessee is partly allowed whereas Revenue’s appeal is dismissed

ITA 614/SRT/2023[2009-2010]Status: DisposedITAT Surat28 Mar 2025AY 2009-2010

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.610 & 626/Srt/2023 Assessment Year: (2008-09) (Hybrid Hearing) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 बनाम/ Vs. M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita Nos.611 & 614/Srt/2023 Assessment Year: (2009-10) M/S Diam International Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Surat, Aayakar Bhawan, Kansara Sheri, Mahindrapura, Majura Gate,Surat-395 001 Surat-395 003 Diam International बनाम/ Income Tax Officer, Ward-2(3)(7), 202-B, Krishna Apartment, Vs. Surat, Room No.405, 4Th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaofm 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 148Section 250Section 69C

202-B, Krishna Apartment, Vs. Surat, Room No.405, 4th Floor, Kansara Sheri, Anavil Business Centre, Adajan- Mahindrapura, Surat-395 Hazira Road, Surat-395 009 003 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAOFM 4432 A (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee by Shri P.M.Jagasheth, CA राज" की ओर से /Respondent by Shri Ravi Kant Gupta, CIT-DR सुनवाई की

DINESHBHAI MULACHANDABHAI PATEL,SURAT vs. ITO, WARD 2(3)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 1371/SRT/2024[2013-14]Status: DisposedITAT Surat17 Oct 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1371/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Dineshbhai Mulachandabhai Income Tax Officer Ward-2(3)(1), बनाम/ Patel Surat, Aaykar Bhawan, Majura Vs. Patidar Faliyu, Bhestan Gam, Gate, Surat-395 001 Choryasi, Surat- 395 023 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bispp 4863 K (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri P.M. Jagasheth, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 29/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/10/2025

Section 142(1)Section 144Section 147Section 148Section 149(1)Section 250Section 271(1)(c)Section 50C

penalty u/s 271(1)(c) r.w.s.274 of the Income Tax Act, 1961 7. It is therefore prayed that the above addition may please be delete as learned Members of the Tribunal may deem it proper. 8. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal

SHRI FARSURAM RATILAL BHAMWALA,,BHARUCH vs. THE INCOME TAX OFFICER, WARD-1,, BHARUCH

In the result, the appeal of the assessee is allowed

ITA 1935/AHD/2014[2009-10]Status: DisposedITAT Surat14 Feb 2020AY 2009-10

Bench: The Ld. Cit(A) & Ld. Cit(A) After Considering The Case Of Both The Parties Dismissed The Appeal Filed By The Assessee.

For Appellant: Shri Rasesh Shah, A.RFor Respondent: Ms. Anupma Singla, Sr. D.R
Section 234BSection 274Section 41(1)

penalty proceedings u/s 274 r.w.s 271(l)(c) of the Act.” Ground No. 1 4. This ground raised by the assessee relates to challenging the order of ld. CIT(A) in confirming the action of ITO in making additions of Rs. 5,36,556/- u/s. 41(1) of the Income Tax Act, 1961. 5. Ld. A.R. appearing on behalf

SHRI VINAYAK RATILAL MEHTA,BHARUCH vs. THE INCOME TAX OFFICER, WARD-1,, BHARUCH

In the result, appeal of the Assessee and Revenue are allowed to the extent indicated above

ITA 778/SRT/2018[2010-11]Status: DisposedITAT Surat06 Jan 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.778 & 724/Srt/2018 "नधा"रणवष"/Assessment Year: 2010-11 Shri Vinayak Ratilal Mehta Vs. The Income Tax Officer, A-2, Sundaram Society, Gnfc To Ward-1, Surat. Zadeshwar Road, Bharuch 392011 [Pan: Afqpm6438M The Income Tax Officer, Vs. Shri Vinayak Ratilal Mehta A-2, Ward-1, Surat. Sundaram Society, Gnfc To Zadeshwar Road, Bharuch 392011 [Pan: Afqpm6438M अपीलाथ" / Assessee ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Ms. Urvashi Shodhan, A.R. राज"वक"ओरसे /Revenue By Mrs. Anupama Singla – Sr. Dr

Section 143(3)Section 68

penalty proceedings u/s 271(1)(c) of the Act is not justified. The assessee craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 4. The appeal filed by assessee for Assessment Year 2010-11, is barred by limitation

THE INCOME TAX OFFICER, WARD-1(3),, VADODARA vs. SHRI VINAYAK RATILAL MEHTA,, BHARUCH

In the result, appeal of the Assessee and Revenue are allowed to the extent indicated above

ITA 724/SRT/2018[2010-11]Status: DisposedITAT Surat06 Jan 2022AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.778 & 724/Srt/2018 "नधा"रणवष"/Assessment Year: 2010-11 Shri Vinayak Ratilal Mehta Vs. The Income Tax Officer, A-2, Sundaram Society, Gnfc To Ward-1, Surat. Zadeshwar Road, Bharuch 392011 [Pan: Afqpm6438M The Income Tax Officer, Vs. Shri Vinayak Ratilal Mehta A-2, Ward-1, Surat. Sundaram Society, Gnfc To Zadeshwar Road, Bharuch 392011 [Pan: Afqpm6438M अपीलाथ" / Assessee ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Ms. Urvashi Shodhan, A.R. राज"वक"ओरसे /Revenue By Mrs. Anupama Singla – Sr. Dr

Section 143(3)Section 68

penalty proceedings u/s 271(1)(c) of the Act is not justified. The assessee craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 4. The appeal filed by assessee for Assessment Year 2010-11, is barred by limitation