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118 results for “penalty u/s 271”+ Section 37(1)clear

Sorted by relevance

Delhi1,620Mumbai1,448Ahmedabad428Jaipur335Bangalore280Chennai203Hyderabad170Pune164Kolkata158Indore129Karnataka126Raipur122Surat118Chandigarh101Rajkot84Lucknow52Allahabad49Amritsar48Visakhapatnam41Cochin38Calcutta35Nagpur24Cuttack22Agra21Dehradun16Patna15Kerala15Guwahati13Jabalpur10Panaji9SC8Ranchi8Jodhpur5Varanasi4Telangana2Rajasthan2Gauhati1

Key Topics

Section 271(1)(c)81Penalty54Addition to Income49Section 10(37)46Section 143(3)36Disallowance27Exemption27Section 14826Section 142(1)

R.S. TRADELINK PVT.LTD.,SURAT vs. THE ACIT.,CIRCLE-4,, SURAT

In the result, the appeal filed by the assessee is allowed

ITA 2130/AHD/2014[2008-09]Status: DisposedITAT Surat04 Feb 2021AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2130/Ahd/2014 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) M/S. R.S. Tradelink Pvt. Ltd., Vs. The Assistant Commissioner Plot No.17, Magdalla Port Road, Of Income Tax, Circle-4, Surat. Magdalla, Surat-395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr6607A (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah - CAFor Respondent: Shri Ritesh Mishra - CIT (DR)
Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

section 271(1)(c) of the Income Tax Act, 1961 [hereinafter referred to as the “Act”]. The grievances raised by the assessee are as follows: “1. On facts and circumstance of the case, the learned CIT(A) has erred in confirming the penalty of Rs.2,11,09,303/- u/s. 271(l)(c) of the Act as levied

Showing 1–20 of 118 · Page 1 of 6

25
Section 271(1)(b)25
Section 10A23
Deduction21

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. AASTHA ECO HOMES,, SURAT

In the result, all the Four Appeals of various assessee’s as listed

ITA 2088/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

37,095/- levied by the Assessing Officer u/s.271(1)(c) of the Act? 2. Whether on the facts and circumstances of the case and in Law, finding of Ld.CIT(A) that the survey team/department has not built a case where the explanation of the assessee can be proved to be false or not bonafide, is not perverse as the Assessing

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. AASTHA DEVELOPERS,, SURAT

In the result, all the Four Appeals of various assessee’s as listed

ITA 2086/AHD/2016[2011-12]Status: DisposedITAT Surat25 Jan 2019AY 2011-12

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

37,095/- levied by the Assessing Officer u/s.271(1)(c) of the Act? 2. Whether on the facts and circumstances of the case and in Law, finding of Ld.CIT(A) that the survey team/department has not built a case where the explanation of the assessee can be proved to be false or not bonafide, is not perverse as the Assessing

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT vs. M/S. AASTHA ENTERPRISE,, SURAT

In the result, all the Four Appeals of various assessee’s as listed

ITA 2089/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

37,095/- levied by the Assessing Officer u/s.271(1)(c) of the Act? 2. Whether on the facts and circumstances of the case and in Law, finding of Ld.CIT(A) that the survey team/department has not built a case where the explanation of the assessee can be proved to be false or not bonafide, is not perverse as the Assessing

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT vs. M/S. AASTHA CORPORATION,, SURAT

In the result, all the Four Appeals of various assessee’s as listed

ITA 2087/AHD/2016[2013-14]Status: DisposedITAT Surat25 Jan 2019AY 2013-14

Bench: Smt. Diva Singh & Shri O.P.Meenas. आ.अ.सं./I.T.A अपीलाथ" Appellant Vs ""यथ"/Respondent No . No. & िनधा"रण वष" /A Y:

Section 133ASection 271(1)(c)Section 68

37,095/- levied by the Assessing Officer u/s.271(1)(c) of the Act? 2. Whether on the facts and circumstances of the case and in Law, finding of Ld.CIT(A) that the survey team/department has not built a case where the explanation of the assessee can be proved to be false or not bonafide, is not perverse as the Assessing

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 155/SRT/2022[2014-15]Status: HeardITAT Surat27 Sept 2022AY 2014-15

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

37, Shreeji Plaza, Tata Road, Income-tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ADIPP 4533G (Appellant ) (Respondent) आयकर अपीलसं./ITA Nos.155 to 159/SRT/2022 (िनधा"रणवष" / Assessment Years: (2014-15 to 2018-19) Kashyap Maganbhai Vaghasiya Deputy Commissioner of 174 Shree Gadhpur Township, Income-tax Central Circle

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 159/SRT/2022[2018-19]Status: HeardITAT Surat27 Sept 2022AY 2018-19

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

37, Shreeji Plaza, Tata Road, Income-tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ADIPP 4533G (Appellant ) (Respondent) आयकर अपीलसं./ITA Nos.155 to 159/SRT/2022 (िनधा"रणवष" / Assessment Years: (2014-15 to 2018-19) Kashyap Maganbhai Vaghasiya Deputy Commissioner of 174 Shree Gadhpur Township, Income-tax Central Circle

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 158/SRT/2022[2017-18]Status: HeardITAT Surat27 Sept 2022AY 2017-18

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

37, Shreeji Plaza, Tata Road, Income-tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ADIPP 4533G (Appellant ) (Respondent) आयकर अपीलसं./ITA Nos.155 to 159/SRT/2022 (िनधा"रणवष" / Assessment Years: (2014-15 to 2018-19) Kashyap Maganbhai Vaghasiya Deputy Commissioner of 174 Shree Gadhpur Township, Income-tax Central Circle

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 156/SRT/2022[2015-16]Status: HeardITAT Surat27 Sept 2022AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

37, Shreeji Plaza, Tata Road, Income-tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ADIPP 4533G (Appellant ) (Respondent) आयकर अपीलसं./ITA Nos.155 to 159/SRT/2022 (िनधा"रणवष" / Assessment Years: (2014-15 to 2018-19) Kashyap Maganbhai Vaghasiya Deputy Commissioner of 174 Shree Gadhpur Township, Income-tax Central Circle

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

ITA 157/SRT/2022[2016-17]Status: HeardITAT Surat27 Sept 2022AY 2016-17

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274

37, Shreeji Plaza, Tata Road, Income-tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ADIPP 4533G (Appellant ) (Respondent) आयकर अपीलसं./ITA Nos.155 to 159/SRT/2022 (िनधा"रणवष" / Assessment Years: (2014-15 to 2018-19) Kashyap Maganbhai Vaghasiya Deputy Commissioner of 174 Shree Gadhpur Township, Income-tax Central Circle

SHRI PARESH K. SORATHIYA,SURAT vs. THE INCOME TAX OFFICER,WARD-3(2)(3),, SURAT

In the result, appeal of the assessee is allowed

ITA 342/SRT/2018[2009-10]Status: DisposedITAT Surat19 Sept 2022AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.342/Srt/2018 (Ay 2009-10) (Hearing In Physical Court) Shri Paresh Sorathiya Income Tax Officer 195, Ambica Nagar No.2, Aaykar Bhavan, Majura Vs Opp. Arogya Kendra, Gate, Surat-395001 Katargam Road, Surat Pan : Axbps 9579 C अपीलाथ"/Appellant ""यथ" /Respondent

Section 254(1)Section 271(1)(c)

u/s 271(1)(c) of the I.T. Act, 1961. 2. It is therefore prayed that penalty imposed by assessing officer and confirmed by Commissioner of Income-tax (Appeals) may please be deleted.” 2. On perusal of record, we find that Ld. CIT(A) passed impugned order on 20.08.2015, however, this appeal was filed on 02.05.2018. Thus, there is a delay

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

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

ITA 134/SRT/2022[2012-13]Status: HeardITAT Surat26 Sept 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

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

37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. PAN No. ADWPP 0386 P Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 26/09/2022 Date of pronouncement 26/09/2022 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

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

ITA 139/SRT/2022[2017-18]Status: HeardITAT Surat26 Sept 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

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

37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. PAN No. ADWPP 0386 P Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 26/09/2022 Date of pronouncement 26/09/2022 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

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

ITA 136/SRT/2022[2014-15]Status: HeardITAT Surat26 Sept 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

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

37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. PAN No. ADWPP 0386 P Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 26/09/2022 Date of pronouncement 26/09/2022 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

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

ITA 138/SRT/2022[2016-17]Status: HeardITAT Surat26 Sept 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

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

37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. PAN No. ADWPP 0386 P Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 26/09/2022 Date of pronouncement 26/09/2022 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

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

ITA 137/SRT/2022[2015-16]Status: HeardITAT Surat26 Sept 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

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

37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. PAN No. ADWPP 0386 P Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 26/09/2022 Date of pronouncement 26/09/2022 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

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

ITA 135/SRT/2022[2013-14]Status: HeardITAT Surat26 Sept 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

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

37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. PAN No. ADWPP 0386 P Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 26/09/2022 Date of pronouncement 26/09/2022 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These

JAYANTILAL ARJUNHAI PATEL,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, SURAT

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

ITA 140/SRT/2022[2018-19]Status: HeardITAT Surat15 Sept 2022AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 134, 135, 136, 137, 138, 139 & 140/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Virtual Court) Jayantilal Arjunbhai Patel, D.C.I.T., 37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. Pan No. Adwpp 0386 P Appellant/ Assessee Respondent/ Revenue

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

37, Shreeji Plaza, Opera Central Circle-1, Vs. House, Mumbai-400004. Surat. PAN No. ADWPP 0386 P Appellant/ assessee Respondent/ revenue Appellant represented by Shri P.M. Jaggasheth, CA Respondent represented by Shri Vinod Kumar Sr. DR Date of hearing 26/09/2022 Date of pronouncement 26/09/2022 Order under section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These

KHODIYAR ORGANISERS, SURAT,SURAT vs. ACIT, CIRCLE-2(3), SURAT, SURAT

In the result, the appeal of the assessee is allowed

ITA 36/SRT/2024[2015-16]Status: DisposedITAT Surat13 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.36/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) M/S Khodiyar Organisers, Vs. Acit, Central Plaza, Near Om Terrace, Circle – 2(3), New City Light Road, Surat – Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakfk1498A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 21/07/2025 Date Of Pronouncement 13/08/2025

Section 133ASection 139(5)Section 143(2)Section 250Section 271(1)(c)

section 250 of the Income-tax Act, 1961 (‘in short, the Act’) dated 27.12.2023 by the Commissioner of Income-tax (Appeal) - 11, Ahmedabad [in short ‘the CIT(A)’] for the assessment year (AY) 2015-16. 2. The grounds of appeal raised by the assessee are as under: “1. On the facts and in the circumstances of the case as well

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

37 CCH 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