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11 results for “penalty u/s 271”+ Section 364clear

Sorted by relevance

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Key Topics

Section 271(1)(b)28Section 142(1)21Section 143(3)19Section 153A14Section 271(1)(c)12Penalty11Section 254(1)8Section 272A(1)(d)7Section 132

SHRI PRAKASH F.SINGH,,VAPI vs. THE ITO, WARD-7,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 618/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

u/s 271(1)(c) of the Act on the ground that penalty levied for both concealment as well as furnishing of inaccurate particulars of income is double mind of the Assessing Officer. The Ld Counsel referred to the decisions of Hon'ble Bombay High Court in the case of CIT vs. Samson Perinchery, 88 taxmann.com 413 and the decision

7
Search & Seizure7
Addition to Income4
Disallowance3

SHRI GUFRAN AHMED CHAUDHARI,,VALSAD vs. THE INCOME TAX OFFICER, VAPI WARD-1,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 623/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

u/s 271(1)(c) of the Act on the ground that penalty levied for both concealment as well as furnishing of inaccurate particulars of income is double mind of the Assessing Officer. The Ld Counsel referred to the decisions of Hon'ble Bombay High Court in the case of CIT vs. Samson Perinchery, 88 taxmann.com 413 and the decision

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 363/SRT/2022[2014-15]Status: DisposedITAT Surat23 Jan 2023AY 2014-15

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 to 2019-20) (Hearing in Virtual Court) M/s Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 364/SRT/2022[2015-16]Status: DisposedITAT Surat23 Jan 2023AY 2015-16

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 to 2019-20) (Hearing in Virtual Court) M/s Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 365/SRT/2022[2016-17]Status: DisposedITAT Surat23 Jan 2023AY 2016-17

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 to 2019-20) (Hearing in Virtual Court) M/s Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 366/SRT/2022[2017-18]Status: DisposedITAT Surat23 Jan 2023AY 2017-18

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 to 2019-20) (Hearing in Virtual Court) M/s Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 367/SRT/2022[2018-19]Status: DisposedITAT Surat23 Jan 2023AY 2018-19

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 to 2019-20) (Hearing in Virtual Court) M/s Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 368/SRT/2022[2019-20]Status: DisposedITAT Surat23 Jan 2023AY 2019-20

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 to 2019-20) (Hearing in Virtual Court) M/s Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth

M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 362/SRT/2022[2013-14]Status: DisposedITAT Surat23 Jan 2023AY 2013-14

Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 to 2019-20) (Hearing in Virtual Court) M/s Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. PAN No. AAZFS 9929 S Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth

SURAT ROUGH DIAMOND SOURCING (INDIA) LIMITED,,SURAT vs. THE INCOME TAX OFFICER, WARD-4(3),, SURAT

In the result, appeal of the assessee is allowed

ITA 2571/AHD/2015[2011-12]Status: DisposedITAT Surat13 Dec 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Surat Rough Diamond Sourcing The Income Tax Officer, (India) Limited, Ward-4(3), Surat. Vs C-401/403, Diamond World, Mini Bazar, Varachha Road, Surat – 395006. Pan: Aaocs 9292 D Assessee / Appellant Revenue /Respondent

Section 144ASection 234ASection 254(1)Section 271

penalty u/s 271(l)(c) ofthe Act. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 2. Brief facts of the case are that the assessee is a company engaged in the sourcing of rough diamonds, filed

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

Section 115BSection 143(3)Section 68Section 69

Penalty etc. on my shoulders. I humbly submit that the impugned order is high pitched order and is also arbitrary.” 4. Apart from this, ld Counsel also submitted that entire delay has resulted due to mistake of assessee`s Tax Consultant, Shri Pradip Gohil, who has not checked the order of ld CIT(A) in the e-portal of Income