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14 results for “penalty u/s 271”+ Section 234Aclear

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Key Topics

Addition to Income14Penalty10Section 234A9Section 143(3)8Section 271(1)(c)8Section 254(1)7Section 69A7Section 1475Disallowance5Deduction

SADIK DAUDBHAI NANDOLIYA,SURAT vs. ITO, WARD 2(1), BHARUCH

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

ITA 889/SRT/2024[2012-13]Status: DisposedITAT Surat25 Apr 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Jigar Adhiyaru, A.RFor Respondent: Shri Mukesh Jain, Sr. DR
Section 143Section 271(1)(b)Section 44ASection 69Section 69A

penalty proceedings as initiated u/s 271(1)(b), 271(1)(c) & 271Fof the Act being unlawful and devoid of any merit kindly be quashed. Sadik Daudbhai Nandoliya vs. ITO Asst. Year –2012-13 - 3– 7. On the facts and in the circumstances of the case and in law, the ld. CIT(A) has grossly erred in charging interest u/s 234A

5
Section 1484
Reopening of Assessment4

PRAGATI GLASS & INDUSTRIES PVT. LTD. FORMER NAME PRAGATI GLASS PVT. LTD.,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIR.1, , BARODA

In the result, the appeal is partly allowed

ITA 36/SRT/2022[2014-15]Status: DisposedITAT Surat30 Dec 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.36/Srt/2022 "नधा"रणवष"/Assessment Year: (2014-15) (Virtual Court Hearing) Pragati Glass & Industries Pvt. Ltd., Vs. The Acit, Circle-1, Kharach, Kosamba (R.S), Bharuch. District. Bharuch, Bharuch -392001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcp7377H

Section 143(3)

Penalty proceedings u/s. 271(1)(c) of the Act is also initiated for furnishing inaccurate particulars of income.” 4. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A), who has partly allowed the appeal of the assessee. Aggrieved by the order of Ld. CIT(A), the assessee

LATE MANISHBHAI NAGINDAS GAJJAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-6(3),, SURAT

In the result, the appeal of the assessee for in ITA

ITA 1335/AHD/2016[2011-12]Status: DisposedITAT Surat18 Dec 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.1335/Ahd/2016 िनधा"रण वष"/A.Y.:2011-12 Late Manishbhai Nagindas Gajjar Vs. Income Tax Officer, Through L/H Illaben Manishbhai Ward- 6(3) Surat Gajjar, 316Kh Luhar Mohhallo , Palgam, Chaurasi Surat 359009 Pan: Aovpg 1860K अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 55A

u/s. 55A of the Act by the AO to estimate Fair Market Value (FMV) as on 01.04.1981 of agricultural land despite value adopted by the appellant was much more than FMV determined by the DVO. Ld CIT (A) ought to have quashed such action of the AO beyond the mandate of the section. 2. Ld. CIT (A) erred

LIGI BIJU KODDASARY,VAPI vs. ITO, WARD-5, VAPI, VAPI

In the result, the appeal of the assessee is allowed

ITA 727/SRT/2024[2013-14]Status: DisposedITAT Surat03 Mar 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.727/Srt/2024 (Ay 2013-14) (Hybrid Hearing) Ligi Biju Koddasary Income Tax Officer, Ward-5, B-302, Sapphire Apartment, Vapi, 8Th Floor Fortune Square बनाम Raveshia Park, Murarji Circle, Ii, Above Tvz. Chala, Vs Gidc, Vapi-396 195 Vapi-396 191 [Pan : Anypk 5855 G] अपीलाथ"/Appellant ""थ" /Respondent

Section 115BSection 147Section 148Section 234ASection 250Section 254(1)Section 271(1)(c)Section 69A

234A, 234B, 234C & 234D are unjustified. 9. Initiation of penalty proceedings u/s 271(1)(c) is unjustified.” 2. Rival submissions of the parties have been heard and record perused. The Ld. Authorized Representative (Ld.AR) of the assessee submits that assessee filed first appeal on 16.04.2022. Notice under section

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)

234A, 234B, 234C and 234D of the Act is unjustified. 4. Initiation of 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

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

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

ITA 103/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

234A, 234B, 234C & 234D of the Act is unjustified. 10. Initiation of penalty proceedings u/s 271(1)(c) of the Act is unjustified.” 2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

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

ITA 102/SRT/2023[2012-13]Status: DisposedITAT Surat31 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

234A, 234B, 234C & 234D of the Act is unjustified. 10. Initiation of penalty proceedings u/s 271(1)(c) of the Act is unjustified.” 2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

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

ITA 104/SRT/2023[2014-15]Status: DisposedITAT Surat31 Oct 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

234A, 234B, 234C & 234D of the Act is unjustified. 10. Initiation of penalty proceedings u/s 271(1)(c) of the Act is unjustified.” 2. Brief facts of the case are that the assessee is a cooperative society, engaged in the business of manufacture and sale of white sugar and its by-products such as molasses, press-mud, bagasse and etcetera

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

234A, 234B, 234C & 234D of the Act is unjustified. 4. Initiation of 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

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

234A, 234B, 234C & 234D of the Act is unjustified. 4. Initiation of 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

GANI MOHAMMAD POPAT,SURAT vs. ITO, WARD-3, VAPI

In the result, grounds No

ITA 514/SRT/2019[2007-08]Status: DisposedITAT Surat02 May 2023AY 2007-08

Bench: Shri Pawan Singh(Virtual Hearing) Popat Yasin Abdulganibhai, I.T.O., Son & L/H Of Late Gani Mohammad Ward-3, Vs. Popat, Vapi. Bombay Market, Zanda Chowk, Near S.T. Bus Depot, Vapi. Pan No. Akvpp 0747 J Appellant/ Assessee Respondent/ Revenue

Section 147Section 234ASection 234BSection 254(1)Section 271(1)(c)

234A of the Act. 11. The learned CIT(A) erred in fact and in law in confirming the action of the Id. AO in charging interest u/s. 234B of the Act. 12. The learned CIT(A) erred in fact and in law in confirming the action of the Id. AO in initiating penalty u/s 271

SHRI GORDHANBHAI R. ASODARIA,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, the ground No

ITA 267/SRT/2022[2012-13]Status: DisposedITAT Surat25 Apr 2023AY 2012-13

Bench: Shri Pawan Singh(Virtual Hearing) Shri Gordhanbhai R. Asodaria, A.C.I.T., 8, Raghuvir Bunglow, City Light Road, Central Circle-3, Vs. Parle Point, Surat-395007. Surat. Pan No. Abapa 6910 G Appellant/ Assessee Respondent/ Revenue

Section 10Section 139(1)Section 143(3)Section 147Section 148Section 14ASection 234ASection 254(1)Section 271(1)(c)

234A, 234B, 234C and 234D and when no such interest is chargeable. It may be deleted. 4. In law and in the facts and circumstances of the assessee’s case, the ld. CIT(A) has grossly erred in dismissing ground No. 2 of the assessee’s appeal before him challenging initiation of penalty proceedings u/s 271

JAYENDRASINH BHIKHUBHAI SOLANKI,SILVASSA vs. INCOME TAX OFFICER- SILVASSA, SILVASSA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1244/SRT/2024[2011-12]Status: DisposedITAT Surat07 Mar 2025AY 2011-12

Bench: Shri Pawan Singh, Jidicial Member & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1244/Srt/2024 Assessment Year: (2011-12) (Hybrid Processing Hearing) Jayendrasinh Bhikhubhai Solanki बनाम/ Income Tax Officer, Silvassa Ward, 37/3, Trimurti Bhavan, High School Vs. Income Tax Office, Vee Bee Mall, Faliya, Naroli, Silvassa-396 230 Near Civil Court, Tokarkhada, Silvassa -396 230 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Angps 4011 C (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 147Section 148Section 234ASection 250Section 271(1)(c)Section 69A

234A, 234B of Income Tax Act, 1961. 7. On the facts and circumstances of the case and, the Ld. CIT(A) erred in confirming initiation of penalty proceeding under section 271(1)(c) of Income Tax Act, 1961. 8. Appellant craves leave to add further grounds or to amend or alter the existing grounds of appeal on or before

ABDUL IBRAHIM PATEL,BHARUCH vs. ITO WARD 1(4) BHARUCH (CURRENTLY, ITO WARD 1(1) BHARUCH), BHARUCH

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

ITA 630/SRT/2025[2017-18]Status: HeardITAT Surat08 Oct 2025AY 2017-18

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-2018 Abdul Ibrahim Patel, Ito Ward 1(4) Bharuch Kadri Travel, Near Water Tank, At (Currently, Ito Ward 1(1) & Post Zanor, Vs. Bharuch), Bharuch-392210. Income Tax Office, Station Road, Bharuch-392001. Pan No. Afspp 6042 A Appellant Respondent

For Appellant: Krutarth Desai, AdvocateFor Respondent: Ms. Namita Patel, Sr. DR
Section 144Section 234ASection 271(1)(b)Section 69A

u/s 234A 2 Abdul Ibrahim Patel and 234B of the Act totalling to Rs.2,63,800/- which deserves to be deleted in toto. 2. At the very outset, we note from the record that despite issuance of three separate notices as under by the Ld. CIT(A), the assessee failed to cause any appearance or compliance before the said authority