Section 271(1)(d) of the Income Tax Act

40 judgments on BharatTax turn on Section 271(1)(d).

Judgments on Section 271(1)(d)

Sandesh Hemachandra Shetty, Usa vs. Income-Tax Officer Ward 42(3)(3), Mumbai

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

ITA 7333/MUM/2026[2017-2018]Status: DisposedITAT Mumbai28 Sept 2026AY 2017-2018

Bench: Shri Siddhartha Nautial & Shri Prabhash Shankar

For Appellant: ABFPR2174Q
Section 142(1)Section 147Section 148Section 148ASection 156Section 69

Lakshmi Vatika Limited, New Delhi vs. ITO Ward 15 (1), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1450/DEL/2026[2009-10]Status: DisposedITAT Delhi17 Jul 2026AY 2009-10

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K
Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

Lakshmi Vatika Limited, New Delhi vs. ITO Ward 15 (1), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1449/DEL/2026[2008-09]Status: DisposedITAT Delhi17 Jul 2026AY 2008-09

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K
Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

Lakshmi Vatika Limited, Delhi vs. ITO Ward 15 (1), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1448/DEL/2026[2008-09]Status: DisposedITAT Delhi17 Jul 2026AY 2008-09

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K
Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

Lakshmi Vatika Limited, Delhi vs. ITO Ward 4 (3), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1447/DEL/2026[2006-07]Status: DisposedITAT Delhi17 Jul 2026AY 2006-07

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K
Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

Lakshmi Vatika Limited, Delhi vs. ITO Ward 4 (3), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1445/DEL/2026[2006-07]Status: DisposedITAT Delhi17 Jul 2026AY 2006-07

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K
Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

Lakshmi Vatika Limited, Delhi vs. ITO Ward 4 (3), New Delhi

In the result, all the seven appeals of the appellant are allowed for statistical purposes

ITA 1444/DEL/2026[2006-07]Status: DisposedITAT Delhi17 Jul 2026AY 2006-07

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAACL1190K
Section 115WSection 144Section 271(1)(c)Section 271(1)(d)Section 420

Kalpana Narware, Betul vs. Income Tax Officer, Betul

Appeal is allowed for statistical purpose

ITA 202/IND/2025[2017-18]Status: DisposedITAT Indore16 Jan 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 144Section 253

Biraja Realcon Private Limited, Bhubaneswar vs. JCIT, Range-1, Bbsr, Bhubaneswar

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 576/CTK/2025[2015-16]Status: DisposedITAT Cuttack05 Dec 2025AY 2015-16

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.576/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2015-16) Biraja Realcon Private Limited, Plot Vs Jcit, Range-1, No.29, Basundhara Colony, Bhubaneswar. Naharkanta, Hansapal, Bhubaneswar. Pan No. : Aafcb 5362 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : None (Adjournment Petition) : Shri Vijaya Singh, Ld Sr Dr राज"व क" ओर से /Revenue By सुनवाई क" तार"ख / Date Of Hearing : 5 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 5 /12/2025 आदेश / O R D E R Per Bench :

For Appellant: None (Adjournment petition)
Section 271(1)(d)

Shardaben Dhanjibhai Savani, Surat vs. ITO, Ward 2(3)(4), Surat

In the result, the ground of appeal raised in this appeal is

ITA 387/SRT/2025[2021-22]Status: DisposedITAT Surat28 Nov 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusetharr Atta H./Ita Nos. 385 To 387/Srt/2025 (Ay 2021-22) (Physical Hearing) Shardaben Dhanjibihai Savani Assessment Unit Income-Tax 74-75, 3" Floor Om Industries-8, Department Jurisdictional Ao/ Umbhel Road, Parabgam, Kamrej, Ary Income Tax Officer, Surat-394 101 Vs Ward-2(3)(4) Surat, Aaykar [Pan : Kiyps 3244 C] Bhawan, Majura Gate, Surat- 395 001 Ardenelf/ Appellant Weet Respondent Prafftdt #1 Sik A /Assessee By Shri P.M. Jagasheth, Ca Weed Sg Six S /Revenue By Shri Ajay Uke, Sr-Dr | Aare Wt Artg/Date Of Hearing 15.09.2025 Suit Ht Arg/Date Of Pronouncement | 28.11.2025

Section 144Section 250Section 254(1)Section 271A(1)(d)

Shardaben Dhanjibhai Savani, Surat vs. ITO, Ward 2(3)(4), Surat

In the result, the ground of appeal raised in this appeal is

ITA 386/SRT/2025[2021-22]Status: DisposedITAT Surat28 Nov 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusetharr Atta H./Ita Nos. 385 To 387/Srt/2025 (Ay 2021-22) (Physical Hearing) Shardaben Dhanjibihai Savani Assessment Unit Income-Tax 74-75, 3" Floor Om Industries-8, Department Jurisdictional Ao/ Umbhel Road, Parabgam, Kamrej, Ary Income Tax Officer, Surat-394 101 Vs Ward-2(3)(4) Surat, Aaykar [Pan : Kiyps 3244 C] Bhawan, Majura Gate, Surat- 395 001 Ardenelf/ Appellant Weet Respondent Prafftdt #1 Sik A /Assessee By Shri P.M. Jagasheth, Ca Weed Sg Six S /Revenue By Shri Ajay Uke, Sr-Dr | Aare Wt Artg/Date Of Hearing 15.09.2025 Suit Ht Arg/Date Of Pronouncement | 28.11.2025

Section 144Section 250Section 254(1)Section 271A(1)(d)

Shardaben Dhanjibhai Savani, Surat vs. ITO, Ward 2(3)(4), Surat

In the result, the ground of appeal raised in this appeal is allowed for statistical purposes

ITA 385/SRT/2025[2021-22]Status: DisposedITAT Surat28 Nov 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 385 To 387/Srt/2025 (Ay 2021-22) (Physical Hearing) Shardaben Dhanjibihai Savani Assessment Unit Income-Tax 74-75, 3Rd Floor Om Industries-8, Department Jurisdictional Ao/ Umbhel Road, Parabgam, Kamrej, Income Tax Officer, बनाम/ Surat-394 101 Ward-2(3)(4) Surat, Aaykar Vs [Pan : Kiyps 3244 C] Bhawan, Majura Gate, Surat- 395 001 अपीलाथ"/Appellant ""थ" /Respondent

Section 144Section 250Section 254(1)Section 271A(1)(d)

Jayganga Exim India Private Limited, Indore vs. ACIT Central-2, Bhopal

The appeal of the assessee is allowed

ITA 211/IND/2025[2018-19]Status: DisposedITAT Indore30 Oct 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Paresh M Joshiassessment Year: 2018-19

Section 129Section 142(1)Section 144Section 246ASection 250Section 253Section 271(1)(d)Section 69C

Aa 293 Panahalli Primary Agricultural Cooperative Credit Society Limited, Erode vs. The Income Tax Officer, Ward 2(1), Erode

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2228/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Oct 2025AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2226, 2227 & 2228/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16 & 2018-19 Aa 293 Panahalli Primary The Income Tax Officer, Agricultural Cooperative Vs. Ward 2(1), Credit Society Limited, Erode Panakkahally Post, Thalavady Taluk, Erode – 638 461 Pan: Aacaa 1566A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. A. Vijayalakshmi, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 22.10.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.10.2025

For Appellant: Ms. A. Vijayalakshmi, CAFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 250Section 271(1)(b)Section 271A

Aa 293 Panahalli Primary Agricultural Cooperative Credit Society Limited, Erode vs. The Income Tax Officer, Ward 2(1), Erode

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2227/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Oct 2025AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2226, 2227 & 2228/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16 & 2018-19 Aa 293 Panahalli Primary The Income Tax Officer, Agricultural Cooperative Vs. Ward 2(1), Credit Society Limited, Erode Panakkahally Post, Thalavady Taluk, Erode – 638 461 Pan: Aacaa 1566A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. A. Vijayalakshmi, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 22.10.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.10.2025

For Appellant: Ms. A. Vijayalakshmi, CAFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 250Section 271(1)(b)Section 271A

Aa 293 Panahalli Primary Agricultural Cooperative Credit Society Limited, Erode vs. The Incometax Officer, Ward 2(1) Erode, Erode

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2226/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Oct 2025AY 2015-16

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2226, 2227 & 2228/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16 & 2018-19 Aa 293 Panahalli Primary The Income Tax Officer, Agricultural Cooperative Vs. Ward 2(1), Credit Society Limited, Erode Panakkahally Post, Thalavady Taluk, Erode – 638 461 Pan: Aacaa 1566A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. A. Vijayalakshmi, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 22.10.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.10.2025

For Appellant: Ms. A. Vijayalakshmi, CAFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 250Section 271(1)(b)Section 271A

Jyoti Sharma, Pinjore vs. Income Tax Officer, Ward - 2, Panchkula

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

ITA 192/CHANDI/2025[2010-11]Status: DisposedITAT Chandigarh14 Aug 2025AY 2010-11

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Adj. Application Rejected)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 245Section 250Section 271(1)(b)Section 271(1)(c)

Loksatya Media Pvt. Ltd., Shahdara Delhi vs. ITO Ward 15(1), Delhi

In the result, assessee’s appeal is allowed for statistical purposes

ITA 3821/DEL/2023[2013-14]Status: DisposedITAT Delhi31 Jul 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2013-14

Section 133(6)Section 143(3)Section 234ASection 250Section 250(6)Section 271(1)(c)

Lummus Technology Heat Trasfer Bv, Gurgaon vs. DCIT, Circle- Gurgaon, International Taxation, Gurgaon

In the result, assessee’s appeal is allowed for statistical purposes

ITA 3821/DEL/2017[2006-07]Status: DisposedITAT Delhi07 May 2025AY 2006-07

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2013-14

Section 133(6)Section 143(3)Section 234ASection 250Section 250(6)Section 271(1)(c)

Jayashree and Company, Tirupur vs. ITO, Ward-1(2), Tirupur

In the result, both the appeals filed by the assessee are partly allowed

ITA 3350/CHNY/2024[2018-19]Status: DisposedITAT Chennai28 Feb 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3349 & 3350/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 Jayashree & Company, Vs. The Income Tax Officer, 1-B, Kumar Nagar West, Ward 1(2), Valayangadu, Tirupur 641 603. Tiruppur. [Pan:Aaefj4555F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2025 घोषणा की तारीख /Date Of Pronouncement : 28.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 18.11.2024 & 14.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Years 2016-17 & 2018-19 Under Sections 271(1)(B) & 271(1)(D) Of The Income Tax Act, 1961 [“Act” In Short] Respectively.

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Shri A. Sasikumar, CiT
Section 142(1)Section 148ASection 271(1)(b)