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51 results for “penalty u/s 271”+ Section 253clear

Sorted by relevance

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Key Topics

Section 271(1)(c)133Addition to Income40Penalty37Section 143(3)26Section 25025Section 27423Section 142(1)22Section 14821Section 271(1)(b)

SHRI PRAKASH F.SINGH,,VAPI vs. THE ITO, WARD-7,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 618/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

253 (Bombay), has held the same ratio. The summary of the judgment of the Hon`ble Bombay High Court, is reproduced below: “Summary: 160. From all the judgments we have quoted about the scope of penalty proceedings under section 271 (1)(c), read with section 274, of the IT Act, we gather the following: (a) Penalty under section 271

Showing 1–20 of 51 · Page 1 of 3

15
Section 254(1)11
Condonation of Delay10
Disallowance8

SHRI GUFRAN AHMED CHAUDHARI,,VALSAD vs. THE INCOME TAX OFFICER, VAPI WARD-1,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 623/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

253 (Bombay), has held the same ratio. The summary of the judgment of the Hon`ble Bombay High Court, is reproduced below: “Summary: 160. From all the judgments we have quoted about the scope of penalty proceedings under section 271 (1)(c), read with section 274, of the IT Act, we gather the following: (a) Penalty under section 271

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 536/SRT/2025[2012-13]Status: DisposedITAT Surat29 Aug 2025AY 2012-13

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961 on the basis of invalid penalty order in which the limb of levy of penalty under section 271(1)(c) of Income Tax Act, 1961 not mentioned. Ground 2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming penalty

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER -1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 534/SRT/2025[2010-11]Status: DisposedITAT Surat29 Aug 2025AY 2010-11

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961 on the basis of invalid penalty order in which the limb of levy of penalty under section 271(1)(c) of Income Tax Act, 1961 not mentioned. Ground 2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming penalty

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER- 1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 533/SRT/2025[2009-10]Status: DisposedITAT Surat29 Aug 2025AY 2009-10

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961 on the basis of invalid penalty order in which the limb of levy of penalty under section 271(1)(c) of Income Tax Act, 1961 not mentioned. Ground 2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming penalty

MOULIMANI IMPEX PVT LTD,MUMBAI vs. INCOME TAX OFFICER -1(1)(3), SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 535/SRT/2025[2011-12]Status: DisposedITAT Surat29 Aug 2025AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Pruseth

Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961 on the basis of invalid penalty order in which the limb of levy of penalty under section 271(1)(c) of Income Tax Act, 1961 not mentioned. Ground 2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming penalty

YASH BHUPESHBHAI TAMAKUWALA,SURAT vs. INCOME TAX OFFICER, WARD - 2(2)(5), NOW INCOME TAX OFFICER - 1(2)(6), SURAT

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

ITA 580/SRT/2023[2013-14]Status: DisposedITAT Surat29 Dec 2023AY 2013-14

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.580/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) Yash Bhupeshbhai Tamakuwala, Vs. The Ito, 1/208, Kharadi Sheri, Nanpura, Ward- 1(2)(6), Surat – 395001. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ajypt3602P (Appellant) (Respondent)

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

253 (Bom)/[2021] 280 Taxman 334 (Bom)/[2021] 434 ITR 1 (Bom)[11.03.2021] wherein the penalty u/s 271(1)(c) was deleted on account of defective notice u/s 271(1)(c). The Hon'ble Bombay High Court held that assessment order clearly records satisfaction for imposing penalty on one or other, or both grounds mentioned in section

VASIMKHAN HAMIDKHAN PATHAN,DANG vs. INCOME TAX OFFICER, WARD-5, NAVSARI, NAVSARI

In the result, appeal of the assessee is allowed

ITA 704/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.704/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Vasimkhan Hamidkhan Pathan Income Tax Officer Ward-5, Navsari, Income Ta Office, Charpool, O Main Bazar, At & Po Waghai Vs. Awabaug, Navsari-396445 Tal, Dang-394730 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bptpp 6081 B (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 147Section 148Section 271(1)(c)

253/- u/s 271(1)(c) of the Act. The assessee has furnished the return of income in response to notice u/s 148 for AY 2013-14 on 23.04.2018, declaring total income of Rs.3,67,500/. The assessment order was passed u/s 143(3) r.w.s. 147 of the Act, on 09.12.2018 determining the total income of Rs.3,67,500/- accepting

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 156/SRT/2022[2015-16]Status: HeardITAT Surat27 Sept 2022AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

u/s 271(1)(b), for each default is Rs.10,000/-, which is mentioned in clause (ii) sub-Section-1 of Section 271(1)(b) of the Act. Therefore, we note that penalty sustained by the Ld. CIT(A) is not in accordance with the provision of Section 271(1)(b) and clause (ii) of that Section. We note that

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 157/SRT/2022[2016-17]Status: HeardITAT Surat27 Sept 2022AY 2016-17

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

u/s 271(1)(b), for each default is Rs.10,000/-, which is mentioned in clause (ii) sub-Section-1 of Section 271(1)(b) of the Act. Therefore, we note that penalty sustained by the Ld. CIT(A) is not in accordance with the provision of Section 271(1)(b) and clause (ii) of that Section. We note that

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 155/SRT/2022[2014-15]Status: HeardITAT Surat27 Sept 2022AY 2014-15

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

u/s 271(1)(b), for each default is Rs.10,000/-, which is mentioned in clause (ii) sub-Section-1 of Section 271(1)(b) of the Act. Therefore, we note that penalty sustained by the Ld. CIT(A) is not in accordance with the provision of Section 271(1)(b) and clause (ii) of that Section. We note that

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 158/SRT/2022[2017-18]Status: HeardITAT Surat27 Sept 2022AY 2017-18

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

u/s 271(1)(b), for each default is Rs.10,000/-, which is mentioned in clause (ii) sub-Section-1 of Section 271(1)(b) of the Act. Therefore, we note that penalty sustained by the Ld. CIT(A) is not in accordance with the provision of Section 271(1)(b) and clause (ii) of that Section. We note that

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 159/SRT/2022[2018-19]Status: HeardITAT Surat27 Sept 2022AY 2018-19

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

u/s 271(1)(b), for each default is Rs.10,000/-, which is mentioned in clause (ii) sub-Section-1 of Section 271(1)(b) of the Act. Therefore, we note that penalty sustained by the Ld. CIT(A) is not in accordance with the provision of Section 271(1)(b) and clause (ii) of that Section. We note that

HASMUKHBHAI DAHYABHAI PATEL,VAPI vs. DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

In the result, appeal filed by the assessee is allowed

ITA 115/SRT/2023[2012-13]Status: DisposedITAT Surat19 Sept 2023AY 2012-13

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Bandish Soparkar, AdvocateFor Respondent: Shri Vinod Kumar, Sr- DR
Section 143(3)Section 148Section 271(1)(c)Section 274

Section 271(1)(c) are clearly applicable and it is deemed that the assessee had concealed his particulars of income. In view of above, the Assessing Officer held that assessee has without any reasonable cause ‘concealed his income’ to the extent of Rs.2,97,79,023/- and evaded the tax thereon within the meaning of u/s 271

SHRI GHANSHYAM DUNGARBHAI SUTARIYA,,SURAT vs. THE ACIT, CIRCLE-8,, SURAT

In the result, the appeal of the Assessee is dismissed

ITA 2971/AHD/2014[2009-10]Status: DisposedITAT Surat08 Aug 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Ghanshyam Dungarbhai Sutaria, Vs. Acit, Circle-8, H.No. 1, 1St Floor, Sahaj Park Row Surat House, Hira Baug Circle, Vallabhacharya Road, Near Kailashdham Society, Ashwanikumar Road, Surat-395008 (Pan: Akkpp9318E) (Appellant) (Respondent)

Section 143(3)Section 251(1)Section 271(1)Section 271(1)(c)

section 271(1)(c) of the Act. He further submitted that during the appellate proceedings the addition was made on enhancement u/s. 251(1) of the Act for the benefit of telescoping of income/outgoings. He further stated that the undisclosed transactions have been admitted to be undisclosed and he was ready to pay tax on it. It was further submitted

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? ITR 125) and CIT v. Jalaram

SHRI PARESH K. SORATHIYA,SURAT vs. THE INCOME TAX OFFICER,WARD-3(2)(3),, SURAT

In the result, appeal of the assessee is allowed

ITA 342/SRT/2018[2009-10]Status: DisposedITAT Surat19 Sept 2022AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.342/Srt/2018 (Ay 2009-10) (Hearing In Physical Court) Shri Paresh Sorathiya Income Tax Officer 195, Ambica Nagar No.2, Aaykar Bhavan, Majura Vs Opp. Arogya Kendra, Gate, Surat-395001 Katargam Road, Surat Pan : Axbps 9579 C अपीलाथ"/Appellant ""यथ" /Respondent

Section 254(1)Section 271(1)(c)

u/s 271(1)(c) of the I.T. Act, 1961. 2. It is therefore prayed that penalty imposed by assessing officer and confirmed by Commissioner of Income-tax (Appeals) may please be deleted.” 2. On perusal of record, we find that Ld. CIT(A) passed impugned order on 20.08.2015, however, this appeal was filed on 02.05.2018. Thus, there is a delay

SANJAYBHAI DAMJIBHAI GOLAKIYA,SURAT vs. ITO, WARD-3(3)(1), SURAT

In the result, appeal of the appellant is allowed

ITA 951/SRT/2024[2013-14]Status: DisposedITAT Surat06 May 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.951/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Sanjaybhai Damjibhai Golakiya, Vs. The Assessment Unit, D-74, Vithalnagar Society, Hirabaug, Income-Tax Department, Varachha Road, Surat - 395006 Jurisdictional Ao: The Ito, Ward – 3(3)(1), Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Alopg2048R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 06/05/2025

Section 250Section 253(1)Section 253(3)Section 271(1)(c)

Section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the appellant filed appeal u/s 253(1) of the Act on 09.09.2024, vide ITA No.951/SRT/2024, against the order dated 15.02.2024, which was uploaded on the Income-tax e-filing

RUCHIT DINESHBHAI DOSHI,SURAT vs. INCOME TAX OFFICER WARD - 2(2)(1), SURAT

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

ITA 216/SRT/2023[2013-14]Status: DisposedITAT Surat25 Jul 2023AY 2013-14

Bench: Shri Pawan Singh(Physical Hearing) Ruchit Dineshbhai Doshi, I.T.O., C-10, 5/6, Somakanji Estate-2, Opp- Ward-2(2)(1), Vs. Sanidev Mandir, Magdalla Bo, Surat. Surat-395007 (Gujarat) Pan No. Afxpd 4008 F Appellant/ Assessee Respondent/ Revenue

Section 148Section 254(1)Section 271(1)(c)Section 274Section 68

u/s 271(1)(c) of the I.T. Act, 1961. 2. It is therefore, prayed that above penalty levied by the assessing officer may please be deleted. 3. Appellant craves leave to add, alter or delete any ground(s) either before on in the course of hearing of the appeal.” 2. Brief facts of the case are that the assessee

CHIMANBHAI A. KANTESARIA,SURAT vs. ITO, WARD-3(3)(5), SURAT

In the result, the appeal of the assessee is allowed

ITA 474/SRT/2019[2013-14]Status: DisposedITAT Surat06 May 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Chimanbhai A Kantesaria Income Tax Officer A-54, Trikam Nagar Society, Ward-3(3)(5), Aaykar Vs Lambe Hanuman Road, Surat- Bhavan, Majura Gate, 395006 Surat-395001 Pan : Abepp 7380 D Appellant / Assessee Respondent /Revenue

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 68

u/s 271(1)(c) of the I.T. Act, 1961. 2.It is therefore prayed that penalty imposed by assessing officer and confirmed by Commissioner of Income-tax (Appeal s) may please be deleted. Sh.Chimanbhai A Kantesaria 3. Appellant craves leave to ad, alter or delete any grounds(s) either before or in the course of hearing of the appeal.” 2. Brief