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16 results for “section 68”+ Section 273Bclear

Sorted by relevance

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Key Topics

Section 69A56Section 271(1)(c)33Penalty16Addition to Income15Section 25014Section 14412Section 14712Section 271(1)(b)11Section 271F6Section 148

RAMILABEN KALUBHAI KAKADIA,SURAT vs. ITO, WARD-3(2)(3), SURAT

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

ITA 216/SRT/2020[2013-14]Status: DisposedITAT Surat06 Jul 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Ramilaben Kalubhai Kakadia, I.T.O., 62, Mira Nagar, Bhat Ni Wadi, Ward-3(2)(3), Vs. Varachha Road, Surat-395008. Surat. Pan No. Aippk 2934 G Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 143(3)Section 254(1)Section 271(1)(c)Section 274

68 of the Act. The Assessing Officer initiated penalty for furnishing inaccurate particulars of income. In reply to show cause notice under Section 274 r.w.s. 271(1)(c) of the Act, the assessee filed his reply dated 18/06/2016 before the Assessing Officer and contended that he has already furnished the documents available with him. The creditor is still

6
Reopening of Assessment6

THE ITO, WARD -1,, SURAT vs. SHREE MADHI SURALI VIBHAG NAGRIK SAHAKARI DHIRAN MANDLI LTD., SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 612/AHD/2016[2010-11]Status: DisposedITAT Surat12 Feb 2020AY 2010-11

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.612/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 The Income Tax Officer, Vs. Shree Madhi Surali Vibhag Nagrik, Ward-1, Bardoli. Sahakari Dhiran Mandli Ltd., Madhi, Tal.Bardoli, Dist: Surat. [Pan: Aadas 5644 L] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Shaunak Zaveri– Ca & Shri Yogesh Gamit - Advocate राज"वक"ओरसे /Revenue By Shri Sreenivas T.Bidari – Cit-Dr

Section 143(3)Section 269SSection 271Section 271DSection 271ESection 274

273B providing that no penalty would be leviable if the person concerned proves that there is reasonable cause for the said failure clearly indicates that these provisions given a discretion to the authority to impose the penalty or not to impose the penalty. Such discretion has to be exercised in a just and fair manner having regard to the entire

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

ITA 935/SRT/2024[2013-14]Status: HeardITAT Surat18 Feb 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

68,002/-on account of undisclosed short term capital gain. 8. It is therefore prayed that the above addition made by the Assessing Officer may please be deleted or reduced. 9. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar

GAURAVKUMAR MANILAL PATEL,SURAT vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

ITA 932/SRT/2024[2012-13]Status: HeardITAT Surat18 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

68,002/-on account of undisclosed short term capital gain. 8. It is therefore prayed that the above addition made by the Assessing Officer may please be deleted or reduced. 9. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

ITA 931/SRT/2024[2012-13]Status: HeardITAT Surat18 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

68,002/-on account of undisclosed short term capital gain. 8. It is therefore prayed that the above addition made by the Assessing Officer may please be deleted or reduced. 9. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

ITA 936/SRT/2024[2013-14]Status: HeardITAT Surat18 Feb 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

68,002/-on account of undisclosed short term capital gain. 8. It is therefore prayed that the above addition made by the Assessing Officer may please be deleted or reduced. 9. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

ITA 933/SRT/2024[2012-13]Status: HeardITAT Surat18 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

68,002/-on account of undisclosed short term capital gain. 8. It is therefore prayed that the above addition made by the Assessing Officer may please be deleted or reduced. 9. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” ITA Nos.931 to 936/SRT/2024/AYs.2012-13 & 2013-14 Gauravkumar

GAURAVKUMAR MANILAL PATEL,TAPI vs. INCOME TAX OFFICER, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

ITA 934/SRT/2024[2012-13]Status: HeardITAT Surat18 Feb 2025AY 2012-13
Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F

68,002/-on account of undisclosed short term capital gain.\n8. It is therefore prayed that the above addition made by the Assessing Officer\nmay please be deleted or reduced.\n9. Appellant craves leave to add, alter or delete any ground(s) either before or\nin the course of hearing of the appeal.”\n7.\nThe ground of appeal

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

273B of the Act. We have already confirmed the order of CIT(A), who had dismissed appeal of the assessee against the order u/s 147 r.w.s 144 dated 30.03.2022. In this case, addition of Rs.9,52,19,950/- (9,31,69,950 + 20,50,000) was made u/s 69A of the Act. Section 271AAC was inserted by the Taxation

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

273B of the Act. We have already confirmed the order of CIT(A), who had dismissed appeal of the assessee against the order u/s 147 r.w.s 144 dated 30.03.2022. In this case, addition of Rs.9,52,19,950/- (9,31,69,950 + 20,50,000) was made u/s 69A of the Act. Section 271AAC was inserted by the Taxation

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

273B of the Act. We have already confirmed the order of CIT(A), who had dismissed appeal of the assessee against the order u/s 147 r.w.s 144 dated 30.03.2022. In this case, addition of Rs.9,52,19,950/- (9,31,69,950 + 20,50,000) was made u/s 69A of the Act. Section 271AAC was inserted by the Taxation

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

273B of the Act. We have already confirmed the order of CIT(A), who had dismissed appeal of the assessee against the order u/s 147 r.w.s 144 dated 30.03.2022. In this case, addition of Rs.9,52,19,950/- (9,31,69,950 + 20,50,000) was made u/s 69A of the Act. Section 271AAC was inserted by the Taxation

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

273B of the Act. We have already confirmed the order of CIT(A), who had dismissed appeal of the assessee against the order u/s 147 r.w.s 144 dated 30.03.2022. In this case, addition of Rs.9,52,19,950/- (9,31,69,950 + 20,50,000) was made u/s 69A of the Act. Section 271AAC was inserted by the Taxation

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

273B of the Act. We have already confirmed the order of CIT(A), who had dismissed appeal of the assessee against the order u/s 147 r.w.s 144 dated 30.03.2022. In this case, addition of Rs.9,52,19,950/- (9,31,69,950 + 20,50,000) was made u/s 69A of the Act. Section 271AAC was inserted by the Taxation

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

273B of the Act. We have already confirmed the order of CIT(A), who had dismissed appeal of the assessee against the order u/s 147 r.w.s 144 dated 30.03.2022. In this case, addition of Rs.9,52,19,950/- (9,31,69,950 + 20,50,000) was made u/s 69A of the Act. Section 271AAC was inserted by the Taxation

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

273B of the Act. We have already confirmed the order of CIT(A), who had dismissed appeal of the assessee against the order u/s 147 r.w.s 144 dated 30.03.2022. In this case, addition of Rs.9,52,19,950/- (9,31,69,950 + 20,50,000) was made u/s 69A of the Act. Section 271AAC was inserted by the Taxation