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116 results for “penalty u/s 271”+ Section 35clear

Sorted by relevance

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Key Topics

Section 271(1)(c)149Addition to Income69Section 80I51Section 69A49Penalty49Section 10(37)46Section 143(3)38Exemption27Section 69B20

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 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. 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

Showing 1–20 of 116 · Page 1 of 6

Section 25018
Disallowance18
Section 6816
Section 271(1)(c)

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. 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

Section 271(1)(c)

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. 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 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 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. 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. As such, the deduction of Rs.52,04,000/- claimed by the assessee u/s 54F is disallowed and added to the total income of 3 Vijay Champak Patel Assessment Year: 2011-12 the assessee. By claiming incorrect deduction, the assessee has furnished inaccurate particulars of his income, for which, penalty proceedings u/s. 271(1)(c) r.w.s

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

HETAL RAMANLAL SHAH,SURAT vs. ITO, WARD-1(2)(2), SURAT

In the result, the appeal of the assessee is allowed

ITA 1274/SRT/2024[2008-09]Status: DisposedITAT Surat09 Apr 2025AY 2008-09

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Ms. Dalzin Madan, C.AFor Respondent: Shri Mukesh Jain, Sr. DR
Section 143(3)Section 271(1)(c)Section 40A(3)(a)Section 40A(3)(b)

35,434/- u/s. 271(1)(c) of the I.T. Act, 1961. 4. It is therefore prayed that penalty levied by the assessing officer and confirmed by CIT(A) may please be deleted. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 3. The brief facts

HAMILTON HOUSEWARES PVT.LTD.,,SILVASA vs. THE ACIT.,VAPI CIRCLE,, VAPI

In the result, appeal of the assessee in ITA No

ITA 353/SRT/2017[2011-12]Status: DisposedITAT Surat22 Jun 2021AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.380/Srt/2017 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Hamilton Housewares Private Limited, V The Assistant Commissioner Of Plot No.49/50, Dan Udyog Industrial Income Tax, S. Estte, Amli, Piparia, Silvassa, U.T. Of D. Vapi Circle, Vapi. & N. H. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd 1683 Q (Assessee) (Respondent) आयकरअपीलसं./Ita No.353/Srt/2017 ("नधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Hamilton Housewares Private Limited, V The Assistant Commissioner Of Plot No.49/50, Dan Udyog Industrial S. Income Tax, Estte, Amli, Piparia, Silvassa, U.T. Of D. Vapi Circle, Vapi. & N. H. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd 1683 Q (Assessee) (Respondent) Assessee By : Shri A.Gopala Krishnan - Ca Respondent By : Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 23/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 28/06/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By The Assessee Pertaining To Assessment Year (A.Y.) 2013-14 & (A.Y.) 2011-12, Are Directed Against The Separate Orders Passed By The Ld. Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Order & Penalty Order Passed By The Ld.Assessing Officer Under Section 143(3) Of The Income Tax Act & Under Section 271(1)(C) Of The Income Tax Act, Respectively.

For Appellant: Shri A.Gopala Krishnan - CAFor Respondent: Ms.Anupama Singla – Sr.DR
Section 143(3)Section 271(1)(c)Section 80I

section 271(1)(c) of the Act), in ITA No.353/SRT/2017, for the A.Y. 2012-13, wherein the grounds of appeal raised by the assessee are as follows: “01. The order imposing penalty U/s 271(1)(c) of the Act is contrary to the facts of the case and prejudicial to the Law. The appellant has neither concealed its income

HAMILTON HOUSEWARES PVT.LTD.,,SILVASA vs. THE DCIT.,VAPI CIRCLE,, VAPI

In the result, appeal of the assessee in ITA No

ITA 380/SRT/2017[2013-14]Status: DisposedITAT Surat22 Jun 2021AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.380/Srt/2017 ("नधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Hamilton Housewares Private Limited, V The Assistant Commissioner Of Plot No.49/50, Dan Udyog Industrial Income Tax, S. Estte, Amli, Piparia, Silvassa, U.T. Of D. Vapi Circle, Vapi. & N. H. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd 1683 Q (Assessee) (Respondent) आयकरअपीलसं./Ita No.353/Srt/2017 ("नधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Hamilton Housewares Private Limited, V The Assistant Commissioner Of Plot No.49/50, Dan Udyog Industrial S. Income Tax, Estte, Amli, Piparia, Silvassa, U.T. Of D. Vapi Circle, Vapi. & N. H. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd 1683 Q (Assessee) (Respondent) Assessee By : Shri A.Gopala Krishnan - Ca Respondent By : Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 23/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 28/06/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Two Appeals Filed By The Assessee Pertaining To Assessment Year (A.Y.) 2013-14 & (A.Y.) 2011-12, Are Directed Against The Separate Orders Passed By The Ld. Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Order & Penalty Order Passed By The Ld.Assessing Officer Under Section 143(3) Of The Income Tax Act & Under Section 271(1)(C) Of The Income Tax Act, Respectively.

For Appellant: Shri A.Gopala Krishnan - CAFor Respondent: Ms.Anupama Singla – Sr.DR
Section 143(3)Section 271(1)(c)Section 80I

section 271(1)(c) of the Act), in ITA No.353/SRT/2017, for the A.Y. 2012-13, wherein the grounds of appeal raised by the assessee are as follows: “01. The order imposing penalty U/s 271(1)(c) of the Act is contrary to the facts of the case and prejudicial to the Law. The appellant has neither concealed its income

ASHWIN VAGHASIA,SURAT vs. INCOME TAX OFFICER, WARD -3(1)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 374/SRT/2017[2006-07]Status: DisposedITAT Surat30 Jul 2021AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.374/Srt/2017 ("नधा"रणवष" / Assessment Year: (2006-07) (Virtual Court Hearing) Ashwin Vaghasia V The Income Tax Officer, 35, Sahyog Chambers Mini Bazar, S. Ward-3(1)(1), Surat. Sardar Chowk, Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abmpv2520M (Assessee) (Respondent) Assessee By : Shri Mehul Shah, C.A. Respondent By : Mrs. Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 13/07/2021 घोषणाक"तार"ख/Date Of Pronouncement : 30/07/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee Pertaining To A.Y.2006-07 Is Directed Against The Order Passed By The Ld.Commissioner Of Income Tax(Appeals)-3, Surat, [Ld.Cit(A)] In Appeal No.Cas-3/Trfd/V/270/2014-15 Dated 25.10.2017, Which In Turn Arises Out Of A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Dated 19.03.2014. 2. The Solitary Grievance Of The Assessee In This Appeal Is That Learned Cit(Appeals) Has Erred In Confirming The Action Of Assessing Officer In Levying Penalty Of Rs.4,07,023/- Under Section 271(1) (C ) Of The Income Tax Act, 1961. 3.Brief Facts As Discernible From The Orders Of Lower Authorities Are That Assessee Is An Individual Before Us & He Filed His Return Of Income For The Year Under Consideration On 01.02.2007, Declaring Total Income Of Rs. 4,97,432/- Which Inter

For Appellant: Shri Mehul Shah, C.AFor Respondent: Mrs. Anupama Singla – Sr.DR
Section 143(3)Section 271(1)Section 271(1)(c)

35, Sahyog Chambers Mini Bazar, s. Ward-3(1)(1), Surat. Sardar Chowk, Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABMPV2520M (Assessee) (Respondent) Assessee by : Shri Mehul Shah, C.A. Respondent by : Mrs. Anupama Singla – Sr.DR सुनवाईक"तार"ख/ Date of Hearing : 13/07/2021 घोषणाक"तार"ख/Date of Pronouncement : 30/07/2021 आदेश

SANJAYBHAI DAMJIBHAI GOLAKIYA,SURAT vs. ITO, WARD-3(3)(1), SURAT

In the result, appeal of the appellant is allowed

ITA 951/SRT/2024[2013-14]Status: DisposedITAT Surat06 May 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.951/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Sanjaybhai Damjibhai Golakiya, Vs. The Assessment Unit, D-74, Vithalnagar Society, Hirabaug, Income-Tax Department, Varachha Road, Surat - 395006 Jurisdictional Ao: The Ito, Ward – 3(3)(1), Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Alopg2048R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 06/05/2025

Section 250Section 253(1)Section 253(3)Section 271(1)(c)

271(1)(c) 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. ITA No.951/SRT/2024/AY.2013-14 Sanjay Damjibhai Golakiya 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal

SUDHIR BHUPENDRA DESAI,SURAT vs. INCOME TAX OFFICER, (INT. TAX), SURAT

In the result, the grounds of appeal raised by the assessee are allowed

ITA 92/SRT/2023[2012-13]Status: DisposedITAT Surat30 Mar 2023AY 2012-13

Bench: Shri Pawan Singhआ.अ.सं./Ita No.92/Srt/2023 (Ay 2012-13) (Hearing In Physical Court) Sudhir Bhupendra Desai Income Tax Officer, (Int. Tax), 106, ‘Shriyam’, Nehru Nagar, Room No.107, 1St Floor, Vs Ichhanath, Svr College, S.O., Income-Tax Office, Surat Surat-395007 Anavil Business Centre, Pan No: Axdpd 7887 Q Adajan Hazira Road, Adajan, Surat-395007 अपीलाथ"/Appellant ""थ" /Respondent

Section 148Section 254(1)Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act. Sudhir B Desai (2) The learned CIT(A) ought to have appreciated the circumstances of the appellant of he being Non-resident Indian and his bona fides. 4. The appellant craves leave to add, alter or vary any of the grounds of appeal.” 2. Brief facts of the case are that assessee

GANESH GANPAT ALIM,MAHARASHTRA vs. INCOME TAX OFFICER, WARD-1(1)(1), SURAT

In the result, appeals filed by the assessee is allowed

ITA 40/SRT/2022[2012-13]Status: DisposedITAT Surat08 May 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.40/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) (Physical Hearing) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -1(1)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F आयकर अपील सं./Ita No.41/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -3(3)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) With Shri Vinod Kumar, Sr. Dr 22/03/2023 Date Of Hearing Date Of Pronouncement 08/05/2023 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By The Assessee, Pertaining To Assessment Year (Ay) 2012-13, Are Directed Against The Orders Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 144 R.W.S 147 & A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

Section 144Section 271(1)Section 271(1)(c)

Penalty proceedings u/s 271(1)(c) of the Act initiated for furnishing inaccurate particulars of income thereby concealment of income.” 11. Therefore, Ld. Counsel contended that the issue has been discussed and examined by the Assessing Officer in the original assessment order, dated 30.03.2015 for assessment order 2012-13, therefore the Assessing Officer should not have recorded reasons again