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55 results for “penalty u/s 271”+ Section 24clear

Sorted by relevance

Mumbai794Delhi763Jaipur235Ahmedabad225Hyderabad167Bangalore163Chennai146Kolkata137Raipur136Pune112Indore106Chandigarh89Rajkot62Surat55Allahabad48Amritsar42Nagpur35Visakhapatnam30Lucknow29Patna20Ranchi14Panaji14Cuttack10Dehradun8Guwahati8Jodhpur7Cochin7Varanasi7Agra6Jabalpur3

Key Topics

Section 271(1)(c)89Section 69A62Addition to Income45Penalty42Section 142(1)29Section 271(1)(b)28Section 143(3)27Section 27417Section 144

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)

u/s 271(1)(c) of the Income Tax Act, 1961. 2. It is therefore prayed that the above addition may please be deleted as learned members of the Tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 21. Shri Jagasheth

Showing 1–20 of 55 · Page 1 of 3

17
Disallowance17
Section 254(1)16
Search & Seizure10

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)

u/s 271(1)(c) of the Income Tax Act, 1961. 2. It is therefore prayed that the above addition may please be deleted as learned members of the Tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 21. Shri Jagasheth

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)

u/s 271(1)(c) of the Income Tax Act, 1961. 2. It is therefore prayed that the above addition may please be deleted as learned members of the Tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 21. Shri Jagasheth

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

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

24. In the result, appeal of assessee is dismissed. 25. This appeal is against the levy of penalty u/s 271(1)(c) of the Act by the AO vide order dated 21.09.2022. Penalty proceedings u/s.271(1)(c) of the Act were also initiated by the AO for concealing particulars of income while completing the order of re-assessment u/s

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

24. In the result, appeal of assessee is dismissed. 25. This appeal is against the levy of penalty u/s 271(1)(c) of the Act by the AO vide order dated 21.09.2022. Penalty proceedings u/s.271(1)(c) of the Act were also initiated by the AO for concealing particulars of income while completing the order of re-assessment u/s

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

24. In the result, appeal of assessee is dismissed. 25. This appeal is against the levy of penalty u/s 271(1)(c) of the Act by the AO vide order dated 21.09.2022. Penalty proceedings u/s.271(1)(c) of the Act were also initiated by the AO for concealing particulars of income while completing the order of re-assessment u/s

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

24. In the result, appeal of assessee is dismissed. 25. This appeal is against the levy of penalty u/s 271(1)(c) of the Act by the AO vide order dated 21.09.2022. Penalty proceedings u/s.271(1)(c) of the Act were also initiated by the AO for concealing particulars of income while completing the order of re-assessment u/s

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

24. In the result, appeal of assessee is dismissed. 25. This appeal is against the levy of penalty u/s 271(1)(c) of the Act by the AO vide order dated 21.09.2022. Penalty proceedings u/s.271(1)(c) of the Act were also initiated by the AO for concealing particulars of income while completing the order of re-assessment u/s

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

24. In the result, appeal of assessee is dismissed. 25. This appeal is against the levy of penalty u/s 271(1)(c) of the Act by the AO vide order dated 21.09.2022. Penalty proceedings u/s.271(1)(c) of the Act were also initiated by the AO for concealing particulars of income while completing the order of re-assessment u/s

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

24. In the result, appeal of assessee is dismissed. 25. This appeal is against the levy of penalty u/s 271(1)(c) of the Act by the AO vide order dated 21.09.2022. Penalty proceedings u/s.271(1)(c) of the Act were also initiated by the AO for concealing particulars of income while completing the order of re-assessment u/s

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

24. In the result, appeal of assessee is dismissed. 25. This appeal is against the levy of penalty u/s 271(1)(c) of the Act by the AO vide order dated 21.09.2022. Penalty proceedings u/s.271(1)(c) of the Act were also initiated by the AO for concealing particulars of income while completing the order of re-assessment u/s

CHANDRAKANT HARSHADBHAI GOHEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT

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

ITA 420/SRT/2022[2015-16]Status: DisposedITAT Surat24 Feb 2023AY 2015-16

Bench: Shri Pawan Singhita No. 417, 418, 419, 420, 421, 422 & 423/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Chandrakant Harshadbhai D.C.I.T., Gohel, Central Circle-2, Vs. 115, Ramkrupa Society, Opp. Surat. Rachna Society, L.H Road, Varachha, Surat-395006. Pan No. Arnpg 3451 B Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 144Section 153Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

CHANDRAKANT HARSHADBHAI GOHEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT

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

ITA 419/SRT/2022[2014-15]Status: DisposedITAT Surat24 Feb 2023AY 2014-15

Bench: Shri Pawan Singhita No. 417, 418, 419, 420, 421, 422 & 423/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Chandrakant Harshadbhai D.C.I.T., Gohel, Central Circle-2, Vs. 115, Ramkrupa Society, Opp. Surat. Rachna Society, L.H Road, Varachha, Surat-395006. Pan No. Arnpg 3451 B Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 144Section 153Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

CHANDRAKANT HARSHADBHAI GOHEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT

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

ITA 418/SRT/2022[2013-14]Status: DisposedITAT Surat24 Feb 2023AY 2013-14

Bench: Shri Pawan Singhita No. 417, 418, 419, 420, 421, 422 & 423/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Chandrakant Harshadbhai D.C.I.T., Gohel, Central Circle-2, Vs. 115, Ramkrupa Society, Opp. Surat. Rachna Society, L.H Road, Varachha, Surat-395006. Pan No. Arnpg 3451 B Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 144Section 153Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

CHANDRAKANT HARSHADBHAI GOHEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT

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

ITA 422/SRT/2022[2017-18]Status: DisposedITAT Surat24 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 417, 418, 419, 420, 421, 422 & 423/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Chandrakant Harshadbhai D.C.I.T., Gohel, Central Circle-2, Vs. 115, Ramkrupa Society, Opp. Surat. Rachna Society, L.H Road, Varachha, Surat-395006. Pan No. Arnpg 3451 B Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 144Section 153Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

CHANDRAKANT HARSHADBHAI GOHEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT

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

ITA 417/SRT/2022[2012-13]Status: DisposedITAT Surat24 Feb 2023AY 2012-13

Bench: Shri Pawan Singhita No. 417, 418, 419, 420, 421, 422 & 423/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Chandrakant Harshadbhai D.C.I.T., Gohel, Central Circle-2, Vs. 115, Ramkrupa Society, Opp. Surat. Rachna Society, L.H Road, Varachha, Surat-395006. Pan No. Arnpg 3451 B Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 144Section 153Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

CHANDRAKANT HARSHADBHAI GOHEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT

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

ITA 423/SRT/2022[2018-19]Status: DisposedITAT Surat24 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 417, 418, 419, 420, 421, 422 & 423/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Chandrakant Harshadbhai D.C.I.T., Gohel, Central Circle-2, Vs. 115, Ramkrupa Society, Opp. Surat. Rachna Society, L.H Road, Varachha, Surat-395006. Pan No. Arnpg 3451 B Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 144Section 153Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

CHANDRAKANT HARSHADBHAI GOHEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT

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

ITA 421/SRT/2022[2016-17]Status: DisposedITAT Surat24 Feb 2023AY 2016-17

Bench: Shri Pawan Singhita No. 417, 418, 419, 420, 421, 422 & 423/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Chandrakant Harshadbhai D.C.I.T., Gohel, Central Circle-2, Vs. 115, Ramkrupa Society, Opp. Surat. Rachna Society, L.H Road, Varachha, Surat-395006. Pan No. Arnpg 3451 B Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 144Section 153Section 153CSection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

SHRI JERAMBHAI PARSOTTAMBHAI THESIA,,SURAT vs. THE DY. CIT, CIRCLE-2(3),, SURAT

In the result, appeal of the assessee is allowed

ITA 1574/AHD/2017[2008-09]Status: DisposedITAT Surat12 Feb 2020AY 2008-09

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1574/Ahd/2017 "नधा"रण वष"/Assessment Year: 2008-09 Shri Jerambhai Parsottambhai V The Deputy Commissioner Thesia, A-17, Vithal Nagar, S Of Income Tax, Circle-2(3), Surat. Hirabaug, Varchha Road, Surat. . [Pan: Aampt 5791 K] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh R.Sheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

Section 271Section 271(1)(c)Section 68

section 271 (l)(c). It is further submitted here that if explanation of assessee remains unproved but not disproved by assessing officer, no penalty u/s 271(1)(c) could be imposed. In support of this contention, reliance is placed on jurisdictional Gujarat High Court decision in case of National Textiles v. CIT (24