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

Sorted by relevance

Delhi24Indore14Ahmedabad12Jaipur10Agra7Surat6Mumbai5Pune4Patna2Hyderabad2Allahabad1Bangalore1Jabalpur1Chandigarh1

Key Topics

Section 54B24Section 271(1)(c)10Section 143(3)5Penalty5Section 271(1)4Deduction4Addition to Income4Exemption4Section 143(2)3Section 50C

MAYUR MATHURDAS PATEL,SURAT vs. ITO WARD 1(3)(7), SURAT

In the result, the appeals filed by the assessees (in ITA No

ITA 698/SRT/2018[2014-15]Status: DisposedITAT Surat23 Jul 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.697 & 698/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing)

For Appellant: Shri Suresh Kabra - ARFor Respondent: Ms Anupama Singla – Sr. DR
Section 143(3)Section 271(1)Section 271(1)(c)Section 54B

penalty u/s 271(1)(c) of the Act. She argues that voluntary disclosure does not lead to assessee being free from mischief of penal proceedings under section 271(1)(c) of the Act. She contends that assessee has claimed deduction under section 54B

3
Section 692
Section 142(1)2

SHRI VIJAYSING P. SOLANKI,SURAT vs. THE DY. COMM. OF INCOME TAX, CIRCLE -3(1), SURAT

In the result, the appeals filed by the assessees (in ITA No

ITA 697/SRT/2018[2014-15]Status: DisposedITAT Surat23 Jul 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.697 & 698/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing)

For Appellant: Shri Suresh Kabra - ARFor Respondent: Ms Anupama Singla – Sr. DR
Section 143(3)Section 271(1)Section 271(1)(c)Section 54B

penalty u/s 271(1)(c) of the Act. She argues that voluntary disclosure does not lead to assessee being free from mischief of penal proceedings under section 271(1)(c) of the Act. She contends that assessee has claimed deduction under section 54B

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

LATE MANISHBHAI NAGINDAS GAJJAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-6(3),, SURAT

In the result, the appeal of the assessee for in ITA

ITA 1335/AHD/2016[2011-12]Status: DisposedITAT Surat18 Dec 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.1335/Ahd/2016 िनधा"रण वष"/A.Y.:2011-12 Late Manishbhai Nagindas Gajjar Vs. Income Tax Officer, Through L/H Illaben Manishbhai Ward- 6(3) Surat Gajjar, 316Kh Luhar Mohhallo , Palgam, Chaurasi Surat 359009 Pan: Aovpg 1860K अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 55A

u/s. 55A of the Act by the AO to estimate Fair Market Value (FMV) as on 01.04.1981 of agricultural land despite value adopted by the appellant was much more than FMV determined by the DVO. Ld CIT (A) ought to have quashed such action of the AO beyond the mandate of the section. 2. Ld. CIT (A) erred

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