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3 results for “penalty u/s 271”+ Section 54Bclear

Sorted by relevance

Delhi11Indore5Ahmedabad4Jaipur4Surat3Pune3Patna2Agra2Jabalpur1Chandigarh1Hyderabad1

Key Topics

Section 54B8Section 271(1)(c)4Section 143(3)3Section 143(2)3Section 50C3Penalty3Addition to Income3Section 142(1)2Section 692Exemption

KRISTINA NATHABHAI KRICHCHAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT

In the result, appeal filed by the assessee is allowed

ITA 349/SRT/2022[2016-17]Status: DisposedITAT Surat26 Jun 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.349/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Hearing) Kristina Nathabhai Krichchan, Vs. The Dcit, Circle-2(3), 2/4, Zankhana Apartment, Surat. 21 Narmad Nagar Society, Athwalines, Surat – 395001. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Dwipk2888D Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) 10/05/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 271FSection 54B

u/s 54B of the Act, to the assessee. 14. Ground Nos. 3 and 4 raised by the assessee relate the penalty under section 271

2
Deduction2
Capital Gains2

SUKHABHAI DAYALBHAI PATEL,SURAT vs. ITO, WARD 2(3)(6), SURAT

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1120/SRT/2024[2012-13]Status: DisposedITAT Surat01 Aug 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri P M Jagasheth, ARFor Respondent: Shri Ajay Uke, Sr. DR
Section 271(1)(c)Section 50CSection 54B

u/s. 271(1)(c) of the Income Tax Act, 1961. 3. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. Sukhabhai Dayalbhai Patel vs. ITO Asst. Year – 2012-13 - 2– 4. Appellant craves leave to add, alter or delete any ground(s) either before

LABHU BALUBHAI GHEVARIYA,SURAT vs. ITO, WARD 3(2)(4), SURAT

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 809/SRT/2024[2016-17]Status: DisposedITAT Surat26 Sept 2025AY 2016-17

Bench: Shridinesh Mohan Sinha& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.809/Srt/2024 Assessment Year: 2016-17 (Hybrid Hearing) Labhu Balubhai Ghevariya Income Tax Officer बनाम/ 3, Ila Park Society Opp. Ward—3(2)(4), Surat Aayakar Vs. Katargam Police Station, Bhavan, Majura Gate, Surat-395 Katargam, Surat-395004 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Akdpp0165A (अपीलाथ"/Appellant) (""थ"/Respondent) "नधा"रतीक"ओरसे/Appellant By Shri P.M. Jagasheth, Ca राज"वक"ओरसे /Respondent By Shriajay Uke, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing 28/07/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025

Section 142(1)Section 143(2)Section 143(3)Section 250Section 271(1)(c)Section 54BSection 69

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 04.06.2024 by the National Faceless Appeal Centre, Delhi/Commissioner of Income-tax (Appeals) [in short, ‘Ld. CIT(A)’] for the Assessment Year (AY) 2016-17, which in turn arises out of assessment order passed by Assessing Officer (in short, ‘AO’) u/s 143(3)of the Act dated