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3 results for “penalty u/s 271”+ Section 36(1)(VA)clear

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Mumbai62Ahmedabad61Delhi38Bangalore38Jaipur31Indore18Raipur10Chandigarh6Pune6Kolkata6Lucknow4Rajkot4Surat3Hyderabad3Amritsar3Jodhpur1Cochin1

Key Topics

Section 36(1)(va)4Section 143(3)3Disallowance3Section 271(1)(c)2Section 43B2Depreciation2Addition to Income2

BHARUCH DISTRICT CO OP MILK PRODUCERS UNION LIMITED,BHARUCH vs. CIT(A), NFAC, DELHI

In the result, the grounds of appeals raised by the assessee is allowed

ITA 209/SRT/2021[2012-13]Status: DisposedITAT Surat25 Oct 2022AY 2012-13

Bench: Shri Pawan Singh(Virtual Hearing) The Bharuch District Co Op Milk A.C.I.T. Producers Union Limited, Circle-1, Vs. Old N.H. 8, Bholav, Bharuch. Bharuch-392001. Pan No. Aaaat 1470 A Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 271(1)(c)Section 36(1)(va)

u/s 271(1)(c). 2. On the facts and circumstances of the case as well as law on the subject, the ld. Commissioner (Appeals) ought not to have confirmed the issue/items for which disallowance/additions made in the assessment order are highly debatable and favourable ruling for allowability of the said items as a revenue expenditure are available. The Bharuch District

SHRI SHASHIKUMAR S. MISHRA,,BHARUCH vs. THE DY.CIT, BHARUCH CIRCLE,, BHARUCH

In the result, the appeal of the assessee is dismissed

ITA 2769/AHD/2014[2011-12]Status: DisposedITAT Surat18 Jun 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 2769/Ahd/2014/Srt िनधा"रण वष"/Assessment Year :2011-12 Shri Sashi Kumar Mishra, Vs. Deputy Commissioner Of A/7, Ashirwad Nagar Society Income-Tax, Circle – Bholav, Bharuch 392001 Bharuch Pan:Aoqpm 4008 N अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 2(24)Section 36(1)Section 36(1)(va)Section 43B

36(1)(va) is applicable and therefore, employees contribution is disallowed if not paid within due date as per EPF/ESI Act. We are of the considered opinion that there is no mistake in the orders of lower authorities and the ld. CIT (A) was right in following the ratio of the Hon’ble Gujarat High Court (supra). Ex-consequenti, this

ACIT, CIRCLE-2(1)(1), INCOME TAX DEPARTMENT vs. S D MATERIAL HANDLERS PRIVATE LIMITED, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 499/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.499/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Assistant Commissioner Of M/S S D Material Handlers Pvt. Ltd. Income-Tax, Circle-2(1)(1), Surat Vs. 405-408, Shivalik Western, L.P. Room No.612, 6Th Floor, Aayakar Savani Road, Adajan Adajan Bhavan, Near Majura Gate, Bo, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd 3481B (अपीलाथ" /Assessee) (""थ"/Respondent)

For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(1)Section 143(3)Section 263Section 36(1)(va)

va) of the Act at Rs.1,46,271/-. The Ld.PCIT-2, Surat vide his order dated 19.03.2018, has set aside the case u/s 263 to the file of Assessing Office for making fresh enquiry. Therefore, a notice u/s 142(1) was issued on 19.07.2018, with a specific questionnaire and asked the assessee to submit its reply on 27.07.2018. In response