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328 results for “penalty u/s 271”+ Section 3clear

Sorted by relevance

Delhi2,105Mumbai1,766Ahmedabad532Jaipur518Chennai374Indore360Kolkata328Surat328Pune306Hyderabad303Bangalore293Chandigarh200Rajkot191Raipur191Amritsar125Nagpur108Patna92Cochin90Visakhapatnam86Lucknow83Allahabad81Agra67Dehradun60Guwahati59Ranchi49Cuttack49Jodhpur41Jabalpur40Panaji20Varanasi13

Key Topics

Section 271(1)(c)138Section 271(1)(b)107Penalty90Section 142(1)82Addition to Income74Section 143(3)62Section 14853Section 14741Section 250

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 1 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. 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

Showing 1–20 of 328 · Page 1 of 17

...
40
Section 254(1)38
Search & Seizure25
Reopening of Assessment18
Section 271(1)(c)

u/s 271(1)(c) of the 1 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. 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 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 1 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. 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 1 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. Ground 2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming penalty

SHRI VIJAY CHAMPAK PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4), SURAT

In the result, appeal filed by the assessee is allowed

ITA 281/AHD/2016[2011-12]Status: DisposedITAT Surat09 Oct 2020AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat

For Appellant: Shri Rasesh Shah - CAFor Respondent: Shri O P Meena – Sr. DR
Section 139Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 54ESection 54F

section 54F of the Act, during the assessment proceedings u/s 143(3) of the Act, while making the addition the Assessing Officer had initiated penalty proceedings u/s.271(1)(c) of the Income Tax Act observing as follows:- “By claiming incorrect deduction, the assessee has furnished inaccurate particulars of his income, for which, penalty proceedings u/s. 271

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 144 r.w.s. 147 of the Act, and two penalty orders passed by Assessing Officer u/s 271(1)(c) and 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. These three appeals filed by the assessee for Assessment Year 2009-10, are barred by limitation by one day. The assessee has moved

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 144 r.w.s. 147 of the Act, and two penalty orders passed by Assessing Officer u/s 271(1)(c) and 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. These three appeals filed by the assessee for Assessment Year 2009-10, are barred by limitation by one day. The assessee has moved

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 144 r.w.s. 147 of the Act, and two penalty orders passed by Assessing Officer u/s 271(1)(c) and 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. These three appeals filed by the assessee for Assessment Year 2009-10, are barred by limitation by one day. The assessee has moved

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

penalty u/s 271(1)(c) of the Act on the basis of ITA.580/SRT/2023/AY.2013-14 Yash B. Tamakuwala invalid and improper show cause notice issued under section 274 read with section 271 of the Act. 3

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

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

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

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

ITA 637/SRT/2023[2018-19]Status: HeardITAT Surat21 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

u/s. 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Assessee craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Succinct facts

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

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

ITA 631/SRT/2023[2012-13]Status: HeardITAT Surat21 Nov 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

u/s. 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Assessee craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Succinct facts

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

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

ITA 635/SRT/2023[2016-17]Status: HeardITAT Surat21 Nov 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

u/s. 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Assessee craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Succinct facts