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64 results for “penalty u/s 271”+ Section 69clear

Sorted by relevance

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Key Topics

Section 271(1)(c)118Section 69A64Addition to Income61Penalty48Section 143(3)26Section 14826Section 6926Section 14724Unexplained Investment21

PINKY MANISHKUMAR JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(3), SURAT

In the result, the appeal filed by assessee, in ITA No

ITA 282/SRT/2022[2009-10]Status: DisposedITAT Surat28 Aug 2023AY 2009-10

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

Section 144Section 147Section 148Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961. 2. It is therefore prayed that the above addition may please be deleted as learned members of the Tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 21. Shri Jagasheth

Showing 1–20 of 64 · Page 1 of 4

Section 69B20
Section 25016
Disallowance13

PINKY MANISHKUMAR JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(3), SURAT

In the result, the appeal filed by assessee, in ITA No

ITA 280/SRT/2022[2009-10]Status: DisposedITAT Surat28 Aug 2023AY 2009-10

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

Section 144Section 147Section 148Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961. 2. It is therefore prayed that the above addition may please be deleted as learned members of the Tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 21. Shri Jagasheth

PINKY MANISHKUMAR JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(3), SURAT

In the result, the appeal filed by assessee, in ITA No

ITA 281/SRT/2022[2009-10]Status: DisposedITAT Surat28 Aug 2023AY 2009-10

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

Section 144Section 147Section 148Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961. 2. It is therefore prayed that the above addition may please be deleted as learned members of the Tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 21. Shri Jagasheth

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO,WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 193/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 188/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 190/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 186/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 191/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 192/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 187/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 189/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

271(1)(c) of the Act, for AYs 2015-16, 2016-17 respectively. Accordingly, these five appeals are dismissed. ITA No. 193/SRT/2024 (AY 2017-18): 29. The AO initiated penalty proceedings u/s 271AAC of the Act for the additions made on account of unexplained money u/s 69A of the Act in the re- assessment order u/s 147 r.w.s. 144 dated

SHRI VIJAY CHAMPAK PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4), SURAT

In the result, appeal filed by the assessee is allowed

ITA 281/AHD/2016[2011-12]Status: DisposedITAT Surat09 Oct 2020AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat

For Appellant: Shri Rasesh Shah - CAFor Respondent: Shri O P Meena – Sr. DR
Section 139Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 54ESection 54F

u/s. 271(1)(c) r.w.s 274 of the Act is initiated separately on this point.” 7. During the penalty proceedings vide penalty order u/s.271(1)(c) dated 24/09/2014, the Assessing Officer noted that deduction u/s.54EC of the Act was to be allowed to the assessee on the amount of Rs.50,00,000/- invested within the specified period

SHRI GHANSHYAM DUNGARBHAI SUTARIYA,,SURAT vs. THE ACIT, CIRCLE-8,, SURAT

In the result, the appeal of the Assessee is dismissed

ITA 2971/AHD/2014[2009-10]Status: DisposedITAT Surat08 Aug 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Ghanshyam Dungarbhai Sutaria, Vs. Acit, Circle-8, H.No. 1, 1St Floor, Sahaj Park Row Surat House, Hira Baug Circle, Vallabhacharya Road, Near Kailashdham Society, Ashwanikumar Road, Surat-395008 (Pan: Akkpp9318E) (Appellant) (Respondent)

Section 143(3)Section 251(1)Section 271(1)Section 271(1)(c)

u/s 271(1)© has undergone a substantial change after the insertion of Explanation (1) to Section 271(1)© w.e.f. 1.4.1976. Explanation (1) to section 271(1)(c) raises a presumption that as and when any amount is added or disallowed in computing the total income the same shall be deemed or represent the income in respect of which particulars have

ASHWIN VAGHASIA,SURAT vs. INCOME TAX OFFICER, WARD -3(1)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 374/SRT/2017[2006-07]Status: DisposedITAT Surat30 Jul 2021AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.374/Srt/2017 ("नधा"रणवष" / Assessment Year: (2006-07) (Virtual Court Hearing) Ashwin Vaghasia V The Income Tax Officer, 35, Sahyog Chambers Mini Bazar, S. Ward-3(1)(1), Surat. Sardar Chowk, Varachha Road, Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abmpv2520M (Assessee) (Respondent) Assessee By : Shri Mehul Shah, C.A. Respondent By : Mrs. Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 13/07/2021 घोषणाक"तार"ख/Date Of Pronouncement : 30/07/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee Pertaining To A.Y.2006-07 Is Directed Against The Order Passed By The Ld.Commissioner Of Income Tax(Appeals)-3, Surat, [Ld.Cit(A)] In Appeal No.Cas-3/Trfd/V/270/2014-15 Dated 25.10.2017, Which In Turn Arises Out Of A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Dated 19.03.2014. 2. The Solitary Grievance Of The Assessee In This Appeal Is That Learned Cit(Appeals) Has Erred In Confirming The Action Of Assessing Officer In Levying Penalty Of Rs.4,07,023/- Under Section 271(1) (C ) Of The Income Tax Act, 1961. 3.Brief Facts As Discernible From The Orders Of Lower Authorities Are That Assessee Is An Individual Before Us & He Filed His Return Of Income For The Year Under Consideration On 01.02.2007, Declaring Total Income Of Rs. 4,97,432/- Which Inter

For Appellant: Shri Mehul Shah, C.AFor Respondent: Mrs. Anupama Singla – Sr.DR
Section 143(3)Section 271(1)Section 271(1)(c)

section 271(1)(c) of the Act, which is placed at paper book page no.14 and the same is reproduced below: Computation of Penalty Leviable u/s 271(1)(c) Taxable income as per Assessment order 9,65,754 ADD : Agricultural income as per Assessment order 3,03,950 Assessed income 12,69

BASANT SEKHANI,SURAT vs. INCOME TAX OFFICER WARD 2(2)(1), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 585/SRT/2023[2010-11]Status: HeardITAT Surat01 Nov 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 144Section 254(1)Section 271(1)(b)Section 271(1)(c)Section 69

u/s 271(1)(c)] (Hybrid hearing) Basant Sekhani, I.T.O., 202, Matru Ashish, Kazis, Gopipura, Ward-2(2)(1), Vs. Surat, Gujarat-395001. Surat. PAN No. AVOPS 2826 F Appellant/ assessee Respondent/ revenue Assessee represented by Ms. Chaitali Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of institution of appeals 25/08/2023 Date of hearing 01/11/2023 Date of pronouncement

BASANT SEKHANI,SURAT vs. INCOME TAX OFFICER WARD 2(2)(1), SURAT

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 584/SRT/2023[2010-11]Status: HeardITAT Surat01 Nov 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 144Section 254(1)Section 271(1)(b)Section 271(1)(c)Section 69

u/s 271(1)(c)] (Hybrid hearing) Basant Sekhani, I.T.O., 202, Matru Ashish, Kazis, Gopipura, Ward-2(2)(1), Vs. Surat, Gujarat-395001. Surat. PAN No. AVOPS 2826 F Appellant/ assessee Respondent/ revenue Assessee represented by Ms. Chaitali Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of institution of appeals 25/08/2023 Date of hearing 01/11/2023 Date of pronouncement

RAJESHBHAI POPATBHAI GABANI,SURAT vs. ITO, WARD-3(2)(3), SURT

In the result, appeal of the assessee is partly allowed

ITA 52/SRT/2020[2010-11]Status: DisposedITAT Surat11 Jul 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

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

u/s. 71 of the IT Act…………………." .". The income-tax is only one tax and levied on the sum total on the income classified and chargeable under various heads. Section 14 has classified different heads of income and income under each head is separately computed. Income which is computed in accordance with law is one income and it is not collection

RAJESHBHAI POPATBHAI GABANI,SURAT vs. ITO, WARD-3(2)(3), SURT

In the result, appeal of the assessee is partly allowed

ITA 51/SRT/2020[2009-10]Status: DisposedITAT Surat11 Jul 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

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

u/s. 71 of the IT Act…………………." .". The income-tax is only one tax and levied on the sum total on the income classified and chargeable under various heads. Section 14 has classified different heads of income and income under each head is separately computed. Income which is computed in accordance with law is one income and it is not collection

RAJESHBHAI POPATBHAI GABANI,SURAT vs. ITO, WARD-3(2)(3), SURT

In the result, appeal of the assessee is partly allowed

ITA 53/SRT/2020[2011-12]Status: DisposedITAT Surat11 Jul 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

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

u/s. 71 of the IT Act…………………." .". The income-tax is only one tax and levied on the sum total on the income classified and chargeable under various heads. Section 14 has classified different heads of income and income under each head is separately computed. Income which is computed in accordance with law is one income and it is not collection

SHRI HARISHKUMAR NAGINBHAI PATEL,SURAT vs. INCOME TAX OFFICER,WARD - 2(3)(6), SURAT

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

ITA 14/SRT/2017[2014-15]Status: DisposedITAT Surat06 Feb 2020AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing In Virtual Court) Mohmed Ismail Vakhawala, Vs The Ito, International C/O. Chirag Tambedia & Co., 9, Pruthvi Taxation, Bharuch. Nagar, 1St Floor, Station Road, Bharuch, 392001, Gujarat. [Pan : Abdpv 2440 D] Assessee Respondednt

Section 143(3)Section 271(1)(C)Section 271(1)(c)Section 90

69,625/- made on account of income arises due to Employee Stock Option Plan (ESOP). Simultaneously, penalty proceedings u/s 271(1)(c) of the Income Tax Act 1961 were initiated on the very same issue. On appeal, ld CIT(A) has confirmed the penalty imposed by the assessing officer u/s 271(1)(c) of the Income Tax Act 1961, therefore