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80 results for “penalty u/s 271”+ Section 272Aclear

Sorted by relevance

Surat80Indore49Chennai44Mumbai34Delhi33Jaipur18Cuttack17Bangalore14Kolkata8Rajkot7Visakhapatnam6Raipur5Jabalpur4Ahmedabad4Pune4Chandigarh3Nagpur2Amritsar2Allahabad2Lucknow1Hyderabad1Guwahati1Patna1Cochin1

Key Topics

Section 271(1)(b)336Section 142(1)239Section 143(3)124Section 153A93Penalty80Section 27465Section 254(1)60Section 13259Search & Seizure

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

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

ITA 416/SRT/2022[2019-20]Status: DisposedITAT Surat31 Jan 2023AY 2019-20

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 414 to 416/Srt/2022 for the A.Y. 2017-18 to 2019-20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated

Showing 1–20 of 80 · Page 1 of 4

59
Section 272A(1)(d)58
Addition to Income28
Unexplained Investment7

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

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

ITA 414/SRT/2022[2017-18]Status: DisposedITAT Surat31 Jan 2023AY 2017-18

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 414 to 416/Srt/2022 for the A.Y. 2017-18 to 2019-20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

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

ITA 415/SRT/2022[2018-19]Status: DisposedITAT Surat31 Jan 2023AY 2018-19

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 414 to 416/Srt/2022 for the A.Y. 2017-18 to 2019-20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

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

ITA 411/SRT/2022[2014-15]Status: DisposedITAT Surat31 Jan 2023AY 2014-15

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 414 to 416/Srt/2022 for the A.Y. 2017-18 to 2019-20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

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

ITA 412/SRT/2022[2015-16]Status: DisposedITAT Surat31 Jan 2023AY 2015-16

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 414 to 416/Srt/2022 for the A.Y. 2017-18 to 2019-20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

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

ITA 410/SRT/2022[2013-14]Status: DisposedITAT Surat31 Jan 2023AY 2013-14

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 414 to 416/Srt/2022 for the A.Y. 2017-18 to 2019-20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

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

ITA 413/SRT/2022[2016-17]Status: DisposedITAT Surat31 Jan 2023AY 2016-17

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 414 to 416/Srt/2022 for the A.Y. 2017-18 to 2019-20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

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

ITA 364/SRT/2022[2015-16]Status: DisposedITAT Surat23 Jan 2023AY 2015-16

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in appeals for A.Y. 2017-18 to 2019- 20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 362/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

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

ITA 365/SRT/2022[2016-17]Status: DisposedITAT Surat23 Jan 2023AY 2016-17

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in appeals for A.Y. 2017-18 to 2019- 20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 362/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

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

ITA 362/SRT/2022[2013-14]Status: DisposedITAT Surat23 Jan 2023AY 2013-14

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in appeals for A.Y. 2017-18 to 2019- 20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 362/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

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

ITA 367/SRT/2022[2018-19]Status: DisposedITAT Surat23 Jan 2023AY 2018-19

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in appeals for A.Y. 2017-18 to 2019- 20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 362/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

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

ITA 368/SRT/2022[2019-20]Status: DisposedITAT Surat23 Jan 2023AY 2019-20

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in appeals for A.Y. 2017-18 to 2019- 20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 362/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

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

ITA 363/SRT/2022[2014-15]Status: DisposedITAT Surat23 Jan 2023AY 2014-15

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in appeals for A.Y. 2017-18 to 2019- 20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 362/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

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

ITA 366/SRT/2022[2017-18]Status: DisposedITAT Surat23 Jan 2023AY 2017-18

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in appeals for A.Y. 2017-18 to 2019- 20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 362/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 422 & 423/Srt/2022 for the A.Y. 2017-18 to 2018-19, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 417/Srt/2022 for A.Y. 2012-13 is treated as ‘lead

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 422 & 423/Srt/2022 for the A.Y. 2017-18 to 2018-19, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 417/Srt/2022 for A.Y. 2012-13 is treated as ‘lead

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 422 & 423/Srt/2022 for the A.Y. 2017-18 to 2018-19, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 417/Srt/2022 for A.Y. 2012-13 is treated as ‘lead

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 422 & 423/Srt/2022 for the A.Y. 2017-18 to 2018-19, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 417/Srt/2022 for A.Y. 2012-13 is treated as ‘lead

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 422 & 423/Srt/2022 for the A.Y. 2017-18 to 2018-19, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 417/Srt/2022 for A.Y. 2012-13 is treated as ‘lead

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

271(1)(b) of the Income Tax Act, 1961 (in short, the Act) and in ITA No. 422 & 423/Srt/2022 for the A.Y. 2017-18 to 2018-19, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 417/Srt/2022 for A.Y. 2012-13 is treated as ‘lead