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61 results for “penalty u/s 271”+ Section 22clear

Sorted by relevance

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Key Topics

Section 271(1)(c)94Section 69A60Addition to Income57Penalty45Section 14829Section 25028Section 143(3)25Section 14723Disallowance20

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)

22. Shri Jagasheth, also stated that assessing officer made quantum addition on protective bases, therefore, penalty under section 271(1)(c) of the Act, should not be imposed on protective addition, for this, ld ITA.280 to 282/SRT/2022/AY.2009-10 Pinky Manishkumar Jariwala Counsel relied on the judgment of Hon`ble Jurisdictional Gujarat High Court in the case of Bhailal Manilal Patel

Showing 1–20 of 61 · Page 1 of 4

Section 14418
Deduction13
Section 54E11

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)

22. Shri Jagasheth, also stated that assessing officer made quantum addition on protective bases, therefore, penalty under section 271(1)(c) of the Act, should not be imposed on protective addition, for this, ld ITA.280 to 282/SRT/2022/AY.2009-10 Pinky Manishkumar Jariwala Counsel relied on the judgment of Hon`ble Jurisdictional Gujarat High Court in the case of Bhailal Manilal Patel

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)

22. Shri Jagasheth, also stated that assessing officer made quantum addition on protective bases, therefore, penalty under section 271(1)(c) of the Act, should not be imposed on protective addition, for this, ld ITA.280 to 282/SRT/2022/AY.2009-10 Pinky Manishkumar Jariwala Counsel relied on the judgment of Hon`ble Jurisdictional Gujarat High Court in the case of Bhailal Manilal Patel

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

u/s 54F of the Act, “for concealment and furnishing inaccurate particulars of income.” Hence, there is no definite charge (fix charge), as pointed out by the ld. Counsel for the assessee. 19. As stated above, no clear finding was given by the assessing officer regarding the invocation of the limb in the penalty order the assessing officer levied the Vijay

SANTOSH SINGH HUKAM SINGH KARNAWAT,SURAT vs. ITO, WARD 2(3)(8), SURAT

In the result, the appeal filed by the assessee is allowed

ITA 655/SRT/2025[2012-13]Status: DisposedITAT Surat25 Nov 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 133(6)Section 250Section 271(1)(c)

u/s 271(1)(c) of the Act. 6. In response, the Ld. DR placed reliance on the observations made by the Assessing Officer and Ld. CIT(Appeals) in their respective orders. 7. We have heard the rival submissions and perused the record. The issue for consideration before us is whether penalty proceedings can be sustained for disallowances made

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

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 occasions under different provisions of the Act and show cause notice dated 24.04.2023, penalty proceedings u/s 271

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

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 occasions under different provisions of the Act and show cause notice dated 24.04.2023, penalty proceedings u/s 271

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

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 occasions under different provisions of the Act and show cause notice dated 24.04.2023, penalty proceedings u/s 271

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

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 occasions under different provisions of the Act and show cause notice dated 24.04.2023, penalty proceedings u/s 271

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

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 occasions under different provisions of the Act and show cause notice dated 24.04.2023, penalty proceedings u/s 271

ASHVIN NARAYAN BAJORIA HUF,SURAT vs. INCOME TAX OFFICER, WARD1(2)(1), SURAT

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

ITA 369/SRT/2022[2012-13]Status: DisposedITAT Surat07 Mar 2023AY 2012-13

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)Section 271(1)(c)Section 274

u/s 271(1)(c) of the Income Tax Act, 1961 (the Act). The penalty so Ashvin Narayan Bajoria (HUF) levied by ld. AO and upheld by Hon'ble CIT(A) is wrong, unjustified and contrary to the law. Appellant prays for deleting the same. 2. The appellant craves leave to add, alter or modify any grounds of the appeal

HETAL RAMANLAL SHAH,SURAT vs. ITO, WARD-1(2)(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 1274/SRT/2024[2008-09]Status: DisposedITAT Surat09 Apr 2025AY 2008-09

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Ms. Dalzin Madan, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 143(3)Section 271(1)(c)Section 40A(3)(a)Section 40A(3)(b)

Section 271(1)(c) can be imposed for concealment and furnishing of inaccurate particulars of income. 14. In the case of Income-tax Officer vs. Sunil Bhagwandas Vorani (HUF) [2024] 169 taxmann.com 23 (Mumbai-Trib.)[22-07-2024], the ITAT held that penalty u/s