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66 results for “penalty u/s 271”+ Section 21(5)clear

Sorted by relevance

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Key Topics

Section 271(1)(c)90Addition to Income62Section 69A61Penalty50Section 143(3)43Section 271(1)(b)38Section 14727Section 142(1)26Section 250

PINKY MANISHKUMAR JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(3), SURAT

In the result, the appeal filed by assessee, in ITA No

ITA 282/SRT/2022[2009-10]Status: DisposedITAT Surat28 Aug 2023AY 2009-10

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

Section 144Section 147Section 148Section 271(1)(c)

21. Shri Jagasheth, Ld. Counsel for the assessee, pleaded that the penalty under section 271(1)(c) of the Act to the tune of Rs.12,50,901/- was imposed on the fictitious sale. Since the Assessing Officer has already considered the fictitious sale while making the addition, therefore no penalty can be imposed on the fictitious sale, as the fictitious

Showing 1–20 of 66 · Page 1 of 4

24
Section 14824
Disallowance15
Unexplained Investment13

PINKY MANISHKUMAR JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(3), SURAT

In the result, the appeal filed by assessee, in ITA No

ITA 280/SRT/2022[2009-10]Status: DisposedITAT Surat28 Aug 2023AY 2009-10

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

Section 144Section 147Section 148Section 271(1)(c)

21. Shri Jagasheth, Ld. Counsel for the assessee, pleaded that the penalty under section 271(1)(c) of the Act to the tune of Rs.12,50,901/- was imposed on the fictitious sale. Since the Assessing Officer has already considered the fictitious sale while making the addition, therefore no penalty can be imposed on the fictitious sale, as the fictitious

PINKY MANISHKUMAR JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(3), SURAT

In the result, the appeal filed by assessee, in ITA No

ITA 281/SRT/2022[2009-10]Status: DisposedITAT Surat28 Aug 2023AY 2009-10

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

Section 144Section 147Section 148Section 271(1)(c)

21. Shri Jagasheth, Ld. Counsel for the assessee, pleaded that the penalty under section 271(1)(c) of the Act to the tune of Rs.12,50,901/- was imposed on the fictitious sale. Since the Assessing Officer has already considered the fictitious sale while making the addition, therefore no penalty can be imposed on the fictitious sale, as the fictitious

SHRI VIJAY CHAMPAK PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4), SURAT

In the result, appeal filed by the assessee is allowed

ITA 281/AHD/2016[2011-12]Status: DisposedITAT Surat09 Oct 2020AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat

For Appellant: Shri Rasesh Shah - CAFor Respondent: Shri O P Meena – Sr. DR
Section 139Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 54ESection 54F

5 Vijay Champak Patel Assessment Year: 2011-12 69,04,000/- 16,00,000/- 30.09.2011 confirmed by CIT(A) and upheld by ITAT. 08.08.2011 (Penalty levied) 11. On the basis of aforesaid facts the Ld. Counsel explained that on the disallowance shown at Serial No.1, which has been deleted by Tribunal (in ITA No. 2687/Ahd/2014 dated 24/07/2017) thus, no penalty

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 188/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 187/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 189/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 190/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 192/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 191/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 186/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO,WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 193/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

5. The ground of appeal raised by appellant in ITA No.189/SRT/2025 for AY. 2015-16 is as under: ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 “1. The Ld Faceless Assessing Officer has erred and was not just and proper on the facts of the case and in law in confirming the Penalty u/s 271(1)(c). 2. PRAYER

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

ITA 931/SRT/2024[2012-13]Status: HeardITAT Surat18 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

21. In the result, appeal of the assessee is allowed for statistical purpose. ITA No.936/SRT/2024 (AY:2013-14): 22. Though the appellant has raised five grounds of appeal, they are inter- related and pertain to levy of penalty of Rs.20,000/- u/s 271(1)(b) of the Act. Since the assessee did not comply with the notices issued on five

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

ITA 935/SRT/2024[2013-14]Status: HeardITAT Surat18 Feb 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

21. In the result, appeal of the assessee is allowed for statistical purpose. ITA No.936/SRT/2024 (AY:2013-14): 22. Though the appellant has raised five grounds of appeal, they are inter- related and pertain to levy of penalty of Rs.20,000/- u/s 271(1)(b) of the Act. Since the assessee did not comply with the notices issued on five

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

ITA 933/SRT/2024[2012-13]Status: HeardITAT Surat18 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

21. In the result, appeal of the assessee is allowed for statistical purpose. ITA No.936/SRT/2024 (AY:2013-14): 22. Though the appellant has raised five grounds of appeal, they are inter- related and pertain to levy of penalty of Rs.20,000/- u/s 271(1)(b) of the Act. Since the assessee did not comply with the notices issued on five

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

ITA 936/SRT/2024[2013-14]Status: HeardITAT Surat18 Feb 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

21. In the result, appeal of the assessee is allowed for statistical purpose. ITA No.936/SRT/2024 (AY:2013-14): 22. Though the appellant has raised five grounds of appeal, they are inter- related and pertain to levy of penalty of Rs.20,000/- u/s 271(1)(b) of the Act. Since the assessee did not comply with the notices issued on five

GAURAVKUMAR MANILAL PATEL,SURAT vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

ITA 932/SRT/2024[2012-13]Status: HeardITAT Surat18 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

21. In the result, appeal of the assessee is allowed for statistical purpose. ITA No.936/SRT/2024 (AY:2013-14): 22. Though the appellant has raised five grounds of appeal, they are inter- related and pertain to levy of penalty of Rs.20,000/- u/s 271(1)(b) of the Act. Since the assessee did not comply with the notices issued on five

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) of the Income Tax Act, 1961 (in short ‘the Act’), dated 27.03.2019. 2. Grounds of appeal raised by the assessee are as follows: “1. Ld. CIT(A) erred in law and on facts in confirming penalty u/s 271(1)(c) taking concealed income at Rs.2,81,36,170/- ignoring submission and bona fide of the appellant

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 21/SRT/2023[2015-16]Status: DisposedITAT Surat31 Jan 2023AY 2015-16

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

21 to 25/Srt/2023 Jayeshkumar G. Macwan Vs DCIT heard together and are decided by this consolidate order to avoid the conflicting decision. In all these appeals the assessee has challenged the penalty levied under Section 271(1)(b) and / or 272A(1)(d) of the Income Tax Act, 1961 (in short, the Act). For appreciation of fact, the appeal

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 22/SRT/2023[2016-17]Status: DisposedITAT Surat31 Jan 2023AY 2016-17

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

21 to 25/Srt/2023 Jayeshkumar G. Macwan Vs DCIT heard together and are decided by this consolidate order to avoid the conflicting decision. In all these appeals the assessee has challenged the penalty levied under Section 271(1)(b) and / or 272A(1)(d) of the Income Tax Act, 1961 (in short, the Act). For appreciation of fact, the appeal