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11 results for “penalty u/s 271”+ Section 234Bclear

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Key Topics

Penalty11Addition to Income11Section 14810Section 1479Section 234A8Section 143(3)7Section 271(1)(c)7Section 69A7Section 254(1)

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

6
Reopening of Assessment5
Disallowance5
Section 234B3

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

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

KETAN NATVARLAL SHAH,VAPI vs. INCOME TAX OFFICER, SURAT

In the result, the appeal of the assessee is allowed

ITA 894/SRT/2023[2013-14]Status: DisposedITAT Surat03 Feb 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year:2013-14

Section 143(3)Section 147Section 148Section 148ASection 234BSection 274

penalty proceedings u/s 274 rws 271(1)(c) of the Income Tax Act, 1961 6. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in charging interest u/s 234B and 234C

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)

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 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)

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)

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

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)

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(1)(c) of the Act. 13. Your appellant craves the right to add to or alter, amend, substitute, delete or modify all or any of the above grounds of appeal.” 2. Initially

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)

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(1)(c) on the ground

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

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 the date

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)

234B of the Act. 4. The learned CIT(A.) erred in fact and in law in confirming the action of AO in initiating 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

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