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3 results for “penalty u/s 271”+ Section 271A(1)(d)clear

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Key Topics

Section 254(1)3Section 2503Section 271A(1)(d)3Section 1443Business Income3Penalty3Addition to Income3

SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

ITA 386/SRT/2025[2021-22]Status: DisposedITAT Surat28 Nov 2025AY 2021-22
Section 144Section 250Section 254(1)Section 271A(1)(d)

271(1)(d) of the Act should be imposed for one time default only; as\nthe assessee made subsequent compliance. Therefore, we delete penalty for two\ndefaults and I direct the Assessing Officer to impose Rs.10,000/-, as a penalty u/s\n271(1)(d) of the Act, on the assessee. This ground of assessee's appeal is partly\nallowed

SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

ITA 387/SRT/2025[2021-22]Status: DisposedITAT Surat28 Nov 2025AY 2021-22
Section 144
Section 250
Section 254(1)
Section 271A(1)(d)

271(1)(d) of the Act should be imposed for one time default only; as\nthe assessee made subsequent compliance. Therefore, we delete penalty for two\ndefaults and I direct the Assessing Officer to impose Rs.10,000/-, as a penalty u/s\n271(1)(d) of the Act, on the assessee. This ground of assessee's appeal is partly\nallowed

SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

In the result, the ground of appeal raised in this appeal is allowed for statistical purposes

ITA 385/SRT/2025[2021-22]Status: DisposedITAT Surat28 Nov 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 385 To 387/Srt/2025 (Ay 2021-22) (Physical Hearing) Shardaben Dhanjibihai Savani Assessment Unit Income-Tax 74-75, 3Rd Floor Om Industries-8, Department Jurisdictional Ao/ Umbhel Road, Parabgam, Kamrej, Income Tax Officer, बनाम/ Surat-394 101 Ward-2(3)(4) Surat, Aaykar Vs [Pan : Kiyps 3244 C] Bhawan, Majura Gate, Surat- 395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 144Section 250Section 254(1)Section 271A(1)(d)

271A(1)(d) of the Act under section 144 r.w.s 144B of Income-tax Act, 1961 (‘the Act’) on 17.12.2022. ITA Nos.385-387/SRT/2025 (A.Y.21-22) Sharadaben D Savani 2. All the three appeals are interconnected, and relate to one assessee, for same AY i.e., 2021-22, therefore with the consent of parties, these appeals have been clubbed and heard together