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4 results for “penalty u/s 271”+ Section 234clear

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Key Topics

Section 2504Addition to Income4Section 271(1)(c)3Section 271B2Section 1442Penalty2

KANTILAL DAYALBHAI RAMBHAI ,SURAT vs. ITO(INT. TAX), SURAT

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

ITA 928/SRT/2024[2015-16]Status: DisposedITAT Surat21 Jan 2025AY 2015-16
Section 250Section 253(3)Section 45

234 ITR 461 (Ker). The AO assessed the total\nincome of Rs.3,79,59,180/- against the Nil returned income. Penalty\nproceedings also initiated by AO u/s 271(1)(c) r.w.s. 274, 271 (1)(c) r.w.s. 274\nand 271F of the Act.\n7.\nAggrieved by the order of AO, the assessee filed appeal before the\nCIT(A). The findings

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. MS. JANANI EXPORTS, MUMBAI

ITA 604/SRT/2024[2019-20]Status: DisposedITAT Surat31 Jul 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.604/Srt/2024 (Assessment Year:2019-20) (Hybrid Hearing) Acit, Vs. M/S Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7Th Floor, Nr. Surat Parsi Colony, Pump House, Andheri (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.9, 10 & 19/Srt/2024 (Ays:2013-14, 2014-15 & 2018-19) Acit, Vs. M/S Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7Th Floor, Nr. Surat Parsi Colony, Pump House, Andheri (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.20 To 22/Srt/2024 (Ays: 2013-14 To 2015-16) M/S Janani Exports, Vs. Acit, 704, Vastu Slip Apt., 7Th Floor, Nr. Central Circle – 2, Parsi Colony, Pump House, Andheri Surat (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.35 To 38/Srt/2024 (Ays: 2016-17 To 2019-20) M/S Janani Exports, Vs. Acit, 704, Vastu Slip Apt., 7Th Floor, Nr. Central Circle – 2, Parsi Colony, Pump House, Andheri Surat (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent)

Sections 139 to 158 of the Act. The special procedure for assessment of search case under Chapter XIV-B u/s 158B to BI for search and seizure action u/s 132 of the Act and requisition u/s 132A continued till 31st May, 2003. Subsequently, assessment in case of search or requisition is carried out u/s 153A, 153B, 153C and 153D

ABDULSAMI ABDULHAMID ZARIWALA,SURAT vs. ITO, WARD 2(3)(3), SURAT

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

ITA 95/SRT/2025[2012-13]Status: DisposedITAT Surat21 Oct 2025AY 2012-13

Bench: Shri Diesh Mohan Sinha & Shri Bijayananda Pruseth

For Appellant: Shri Yogesh B Shah, ARFor Respondent: Shri Ajay Uke, Ld. Sr. DR
Section 144Section 148Section 234Section 271(1)(c)Section 271BSection 271FSection 77

234-C, which are not chargeable under presumptive Taxation. 3. The learned CIT (Appeal), NFAC, Delhi has erred in not allowing ground for dilation of Penal Actions initiated Under Section 271(1)(c) as assessment of income has been made on estimate basis. 4. The learned CIT (Appeal), and The learned Assessing Officer, Word 2(3)(6) Both have initiated

SAGAR EMBROTECH,SURAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1(2), SURAT

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

ITA 392/SRT/2023[2015-16]Status: HeardITAT Surat04 Aug 2023AY 2015-16

Bench: Shri Pawan Singh(Physical Hearing) Sagar Embrotech, A.C.I.T., 94, Village Popada Hojiwala Circle-1(2), Vs. Industrial Estate, Gate No. 2, Aayakar Bhawan, Majura Sachin Palsana Road, Gate, Surat. Surat-394230. Pan No. Abrfs 9325 C Appellant/ Assessee Respondent/ Revenue

Section 250(6)Section 254(1)Section 271(1)(c)Section 40

u/s 271(1)(c) of the Income Tax Act, 1961. 2. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals) has not offered adequate opportunities to the assessee and passed ex parte order and hence the case may please be set aside and restored back