BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI
In the result, both the appeals filed by the assessee are partly allowed for statistical purposes
ITA 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A
13-02-2025], specifically paras 31, 34,
35 extracted as under, in support of the claim that the penalty was not leviable:
“31. This Court is of the view that though under Section 271AAA(1) of the Act 1961, the Assessing Officer has the discretion to levy penalty, yet this discretionary power is not unfettered, unbridled and uncanalised.
Discretion means
