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65 results for “penalty u/s 271”+ Section 28clear

Sorted by relevance

Mumbai781Delhi660Jaipur251Ahmedabad228Hyderabad173Bangalore164Chennai155Raipur123Kolkata119Pune105Indore94Chandigarh69Rajkot68Surat65Amritsar57Allahabad31Nagpur27Lucknow24Visakhapatnam22Guwahati20Agra17Panaji16Dehradun15Patna13Cuttack11Jabalpur8Cochin8Varanasi7Jodhpur6Ranchi5

Key Topics

Section 271(1)(c)95Section 69A56Addition to Income52Penalty50Section 25026Section 143(3)25Section 271(1)(b)21Disallowance16Limitation/Time-bar

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)

section 271(1)(c) of the Act to the tune of Rs.12,50,901/-. 27. In the result, appeal filed by assessee in ITA No. 281/SRT/2022 is allowed. ITA.280 to 282/SRT/2022/AY.2009-10 Pinky Manishkumar Jariwala 28. Now coming to assessee’s appeal in ITA No.282/SRT/2022 wherein the grounds of appeal raised by the assessee, are as follows: “1. On the facts

Showing 1–20 of 65 · Page 1 of 4

16
Section 27114
Section 14813
Section 142(1)12

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)

section 271(1)(c) of the Act to the tune of Rs.12,50,901/-. 27. In the result, appeal filed by assessee in ITA No. 281/SRT/2022 is allowed. ITA.280 to 282/SRT/2022/AY.2009-10 Pinky Manishkumar Jariwala 28. Now coming to assessee’s appeal in ITA No.282/SRT/2022 wherein the grounds of appeal raised by the assessee, are as follows: “1. On the facts

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)

section 271(1)(c) of the Act to the tune of Rs.12,50,901/-. 27. In the result, appeal filed by assessee in ITA No. 281/SRT/2022 is allowed. ITA.280 to 282/SRT/2022/AY.2009-10 Pinky Manishkumar Jariwala 28. Now coming to assessee’s appeal in ITA No.282/SRT/2022 wherein the grounds of appeal raised by the assessee, are as follows: “1. On the facts

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

u/s 271(1)(c) of the Act. Accordingly, appeal of the appellant is dismissed. ITA Nos.188 to 192/SRT/2024 (AYs 2015-16 to 2017-18): 28. Since the facts of the case of the assessee for AYs 2015-16, 2016-17 and 2017-18 are similar, therefore, our decision in assessee's appeals in ITA No.186/SRT/2025 (supra) shall be applicable

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

u/s 271(1)(c) of the Act. Accordingly, appeal of the appellant is dismissed. ITA Nos.188 to 192/SRT/2024 (AYs 2015-16 to 2017-18): 28. Since the facts of the case of the assessee for AYs 2015-16, 2016-17 and 2017-18 are similar, therefore, our decision in assessee's appeals in ITA No.186/SRT/2025 (supra) shall be applicable

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

u/s 271(1)(c) of the Act. Accordingly, appeal of the appellant is dismissed. ITA Nos.188 to 192/SRT/2024 (AYs 2015-16 to 2017-18): 28. Since the facts of the case of the assessee for AYs 2015-16, 2016-17 and 2017-18 are similar, therefore, our decision in assessee's appeals in ITA No.186/SRT/2025 (supra) shall be applicable

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

u/s 271(1)(c) of the Act. Accordingly, appeal of the appellant is dismissed. ITA Nos.188 to 192/SRT/2024 (AYs 2015-16 to 2017-18): 28. Since the facts of the case of the assessee for AYs 2015-16, 2016-17 and 2017-18 are similar, therefore, our decision in assessee's appeals in ITA No.186/SRT/2025 (supra) shall be applicable

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

u/s 271(1)(c) of the Act. Accordingly, appeal of the appellant is dismissed. ITA Nos.188 to 192/SRT/2024 (AYs 2015-16 to 2017-18): 28. Since the facts of the case of the assessee for AYs 2015-16, 2016-17 and 2017-18 are similar, therefore, our decision in assessee's appeals in ITA No.186/SRT/2025 (supra) shall be applicable

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

u/s 271(1)(c) of the Act. Accordingly, appeal of the appellant is dismissed. ITA Nos.188 to 192/SRT/2024 (AYs 2015-16 to 2017-18): 28. Since the facts of the case of the assessee for AYs 2015-16, 2016-17 and 2017-18 are similar, therefore, our decision in assessee's appeals in ITA No.186/SRT/2025 (supra) shall be applicable

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

u/s 271(1)(c) of the Act. Accordingly, appeal of the appellant is dismissed. ITA Nos.188 to 192/SRT/2024 (AYs 2015-16 to 2017-18): 28. Since the facts of the case of the assessee for AYs 2015-16, 2016-17 and 2017-18 are similar, therefore, our decision in assessee's appeals in ITA No.186/SRT/2025 (supra) shall be applicable

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

u/s 271(1)(c) of the Act. Accordingly, appeal of the appellant is dismissed. ITA Nos.188 to 192/SRT/2024 (AYs 2015-16 to 2017-18): 28. Since the facts of the case of the assessee for AYs 2015-16, 2016-17 and 2017-18 are similar, therefore, our decision in assessee's appeals in ITA No.186/SRT/2025 (supra) shall be applicable

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

28 (Ahd) wherein it was held as “when additions have been confirmed due to failure of assessee to prove creditworthiness of donors which is material only for quantum proceedings, same cannot be made applicable in penalty proceedings & the penalty imposed u/s 271(1)(c) was deleted” and also in Hon'ble Gujarat High Court in the case of Shri Jerambhai

VIMAL CHAND GOKHAROO,SURAT vs. ITO 3(3)(1), SURAT

In the result, appeal of the appellant is allowed

ITA 42/SRT/2025[2013-14]Status: DisposedITAT Surat28 Apr 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.40 To 42/Srt/2024 Assessment Years:(2011-12 To 2013-14) (Hybrid Hearing) Vimal Chand Gokharoo, Vs. The Ito, 16Th Floor, D Wing, Trade World, Ward – 3(3)(1), Kamala Mills, Compound, Senapati Surat Bapat Marg, Lower Parel, Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acupj0819L (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Jayshree Thakur, Sr. Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 28/04/2025

Section 132Section 143(3)Section 271(1)(c)Section 274

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. 2. On the facts and circumstances of the case and law, the Ld. CIT(A) failed to considered that the penalty

VIMAL CHAND GOKHAROO,SURAT vs. ITO 3(3)(1), SURAT

In the result, appeal of the appellant is allowed

ITA 40/SRT/2025[2011-12]Status: DisposedITAT Surat28 Apr 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.40 To 42/Srt/2024 Assessment Years:(2011-12 To 2013-14) (Hybrid Hearing) Vimal Chand Gokharoo, Vs. The Ito, 16Th Floor, D Wing, Trade World, Ward – 3(3)(1), Kamala Mills, Compound, Senapati Surat Bapat Marg, Lower Parel, Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acupj0819L (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Jayshree Thakur, Sr. Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 28/04/2025

Section 132Section 143(3)Section 271(1)(c)Section 274

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. 2. On the facts and circumstances of the case and law, the Ld. CIT(A) failed to considered that the penalty

VIMAL CHAND GOKHAROO,SURAT vs. ITO 3(3)(1), SURAT

In the result, appeal of the appellant is allowed

ITA 41/SRT/2025[2012-13]Status: DisposedITAT Surat28 Apr 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.40 To 42/Srt/2024 Assessment Years:(2011-12 To 2013-14) (Hybrid Hearing) Vimal Chand Gokharoo, Vs. The Ito, 16Th Floor, D Wing, Trade World, Ward – 3(3)(1), Kamala Mills, Compound, Senapati Surat Bapat Marg, Lower Parel, Mumbai - 400013 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acupj0819L (Appellant) (Respondent) Appellant By Shri Himashu Gandhi, Ca Respondent By Ms Jayshree Thakur, Sr. Dr Date Of Hearing 24/04/2025 Date Of Pronouncement 28/04/2025

Section 132Section 143(3)Section 271(1)(c)Section 274

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. 2. On the facts and circumstances of the case and law, the Ld. CIT(A) failed to considered that the penalty

ACIT, CIRCLE-3(2), SURAT vs. M/S. VINAY DIAMONDS, SURAT

In the result, appeal of the Revenue is dismissed

ITA 103/SRT/2020[2016-17]Status: DisposedITAT Surat26 Jun 2023AY 2016-17

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.103/Srt/2020 (िनधा"रणवष" / Assessment Year: (2016-17) (Physical Court Hearing) Assistant Commissioner Of Income M/S Vinay Diamonds 201 To 205, 2Nd Floor, Avad Building, Tax, Circle-3(2), Surat, Room Vs. Opp. Mehta Petrol Pump, Katargam, No.410, Aaykar Bhavan, Majura Surat-395004 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajfv 5089 M (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Shri Vinod Kumar– Sr. DRFor Respondent: Shri Sapnesh R. Sheth, CA
Section 195(6)Section 271

penalty under section 271-I should not be levied for non-furnishing of Form 15CA. The ld Counsel, prays the Bench that speaking order passed by the ld CIT(A) may be confirmed. 7. We have considered the rival submissions and perused the relevant finding given in the impugned order ld CIT(A). We note that assessee

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 402/SRT/2023[2016-17 (Quarter-1)-(24Q)]Status: DisposedITAT Surat18 Aug 2023

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

28-06-2018 at its various business premises at Surat and Mumbai. The learned AO has issued notice u/s. 142(1) of the Act dtd, 30.01.2021.Thereafter, the learned AO had issued notice u/s 274 r.w.s. 271(l)(b) of the Act dated 09.02.2021 requesting the assessee to furnish the explanation on 12/02/2021 as to why penalty u/s. 271

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 399/SRT/2023[2013-14]Status: DisposedITAT Surat18 Aug 2023AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

28-06-2018 at its various business premises at Surat and Mumbai. The learned AO has issued notice u/s. 142(1) of the Act dtd, 30.01.2021.Thereafter, the learned AO had issued notice u/s 274 r.w.s. 271(l)(b) of the Act dated 09.02.2021 requesting the assessee to furnish the explanation on 12/02/2021 as to why penalty u/s. 271

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 400/SRT/2023[2014-15]Status: DisposedITAT Surat18 Aug 2023AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

28-06-2018 at its various business premises at Surat and Mumbai. The learned AO has issued notice u/s. 142(1) of the Act dtd, 30.01.2021.Thereafter, the learned AO had issued notice u/s 274 r.w.s. 271(l)(b) of the Act dated 09.02.2021 requesting the assessee to furnish the explanation on 12/02/2021 as to why penalty u/s. 271

JANANI EXPORTS,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2, SURAT, SURAT

In the result, all seven appeals filed by the assessee (in ITA Nos

ITA 401/SRT/2023[2015-16]Status: DisposedITAT Surat18 Aug 2023AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Respondent byFor Respondent: Shri Vinod Kumar, Sr. DR
Section 142(1)Section 153ASection 271(1)(b)

28-06-2018 at its various business premises at Surat and Mumbai. The learned AO has issued notice u/s. 142(1) of the Act dtd, 30.01.2021.Thereafter, the learned AO had issued notice u/s 274 r.w.s. 271(l)(b) of the Act dated 09.02.2021 requesting the assessee to furnish the explanation on 12/02/2021 as to why penalty u/s. 271