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6 results for “penalty u/s 271”+ Section 275(1)(c)clear

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Key Topics

Section 271(1)(c)13Section 26310Section 1479Section 1489Penalty6Addition to Income6Section 270A3Section 683Section 2743

SARAS PLYWOOD PRODUCTS PVT. LTD.,,VALSAD vs. THE DY.CIT, VALSAD CIRCLE,, VALSAD

In the result, the appeal of the assessee is partly allowed

ITA 689/AHD/2015[2007-08]Status: DisposedITAT Surat28 May 2018AY 2007-08

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.689/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2007-08 Saras Plywood Products Vs. The Deputy Commissioner Of Private Limited, Income Tax, Plot No.744, New G.I.D.C, Valsad Circle, Valsad. Gundlav, Valsad. Pan: Aahcs 8945G अपीलाथ" Appellant ""यथ"/Respondent

Section 271Section 271(1)(c)Section 274

275(1)(a) of the Act on the ground that the appeal order restoring the addition was passed by the Hon'ble ITAT on 29.06.2012 and same might have been received within two months whereas the order levying the penalty has been passed on 30.03.2013 i.e. after 9 months of passing the tribunal order, which is clearly beyond the prescribed

ALPESH UMESHCHANDRA,SURAT vs. ITO WARD-1(2) (1), SURAT

The appeal of the assessee is allowed

Section 143(3)3
Reopening of Assessment2
Limitation/Time-bar2
ITA 816/SRT/2025[2016-2017]Status: DisposedITAT Surat06 Apr 2026AY 2016-2017

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Respondent: Shri Mukesh Jain, CIT-DR
Section 147Section 246Section 246ASection 253Section 263Section 270(1)(c)Section 270ASection 271(1)(c)Section 275Section 68

u/s 263 of the Act and the impugned order passed u/s- 263 of the Act. deserves to be quashed. 3. That the order passed by learned Principal Commissioner of Income-tax- 1, Surat, u/s-263 of IT Act setting aside the assessment framed u/s-147 r.w.s144 AlpeshUmeshchandra vs. ITO Asst. Year –2016-17 - 2– r.w.s.144B of the Act as erroneous and prejudicial

KAMUBEN RAMANLAL PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

In the result, appeal of the assessee is allowed for statistical purposes

ITA 913/SRT/2024[2012-13]Status: DisposedITAT Surat25 Sept 2025AY 2012-13

Bench: Ms.Suchitra Raghunath Kamble& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.913/Srt/2024 Assessment Year: 2012-13 (Hybrid Hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman & Diu-396 210 Nani Daman, Daman & Diu- -396210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acppk1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Hemant Suthar, Ca राज"कीओरसे /Respondent By Shriajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 17/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

Section 143(3)Section 250Section 271(1)Section 271(1)(c)Section 274

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 12.06.2024 by the National Faceless Appeal Centre, Delhi/Commissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2012-13 in levying 100% penalty of Rs.52,46,160/- imposed u/s 271(1)(c) of the Act by Assessing Officer on 11.01.2021. Grounds

MUKESH KEDIA HUF,AHMEDABAD vs. PCIT-1, SURAT

In the result, the appeal of the assessee is dismissed

ITA 548/SRT/2024[2017-18]Status: DisposedITAT Surat06 May 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Respondent by: Shri Mukesh Jain, CIT DRFor Respondent: Shri Mukesh Jain, CIT DR
Section 132Section 147Section 263Section 271(1)(c)Section 271ASection 68Section 69C

penalty proceedings under section u/s 271(1)(c) of the Act, due to non-application of mind and incorrect Mukesh Kedia-HUF vs. PCIT Asst. Year –2017-18 - 3– application of legal provisions, thereby resulting in a revenue loss of ₹6,10,275

KEVALRAM LALARAM CHAUDHARI,SURAT vs. ITO, WARD 3(3)(3), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

ITA 210/SRT/2025[2011-12]Status: DisposedITAT Surat22 Jul 2025AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.210/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Kevalram Lalaram Chaudhari, Vs. Ito, 275, Bhagirath Nagar – 2, Anjani Ward – 3(3)(3), Road, Varachha Road, Surat – Surat 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahrpc3926F (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 22/07/2025

Section 139(1)Section 144Section 147Section 148Section 250Section 271(1)(c)

275, Bhagirath Nagar – 2, Anjani Ward – 3(3)(3), Road, Varachha Road, Surat – Surat 395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AHRPC3926F (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 16/07/2025 Date of Pronouncement 22/07/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates

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

275, Udha Hospital & International Taxation, Life Line Charitable Trust,Nr. Surat - 395007 Cine Park Cinema, Silvassa Vs. Road, Channod, Vapi, Gujarat - 396191 [PAN – AGUPS7338H] (Appellant) (Respondent) Assessee by Shri P M Jagasheth, CA Revenue by Shri Ajay Uke, Sr. D.R Date of Hearing 21.01.2026 Date of Pronouncement 03.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This