Search: penalty u/s 271

ARUNACHAL POLICE HOUSING & WELFARE CORPORATION LIMITED,PAPUMPARE vs. INCOME TAX OFFICER, WARD-ITANAGAR, ITANAGAR

In the result, appeal of the assessee is allowed

ITA 117/GTY/2020[2016-17]Status: DisposedITAT Guwahati25 Apr 2023AY 2016-17

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Ble

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N.T. Sherpa, JCIT, D/R

Section 10Section 143(3)Section 271(1)(c)Section 274

Income Tax Officer, Ward- Itanagar, dated 28/06/2019. 2. The sole ground raised by assessee in this appeal is in respect of penalty imposed u/s 271(1)(c) of Rs.2,08,48,278/-. Brief facts of the case are that assessee is a Govt. of Arunachal Pradesh enterprise engaged in the business

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 118/GTY/2018[2009-10]Status: DisposedITAT Guwahati06 Feb 2025AY 2009-10

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 117/GTY/2018[2008-09]Status: DisposedITAT Guwahati06 Feb 2025AY 2008-09

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 181/GTY/2018[2009-10]Status: DisposedITAT Guwahati06 Feb 2025AY 2009-10

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 186/GTY/2018[2014-15]Status: DisposedITAT Guwahati06 Feb 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 180/GTY/2018[2008-09]Status: DisposedITAT Guwahati06 Feb 2025AY 2008-09

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 120/GTY/2018[2011-12]Status: DisposedITAT Guwahati06 Feb 2025AY 2011-12

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 184/GTY/2018[2012-13]Status: DisposedITAT Guwahati06 Feb 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 185/GTY/2018[2013-14]Status: DisposedITAT Guwahati06 Feb 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 119/GTY/2018[2010-11]Status: DisposedITAT Guwahati06 Feb 2025AY 2010-11

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 182/GTY/2018[2010-11]Status: DisposedITAT Guwahati06 Feb 2025AY 2010-11

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 122/GTY/2018[2013-14]Status: DisposedITAT Guwahati06 Feb 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 183/GTY/2018[2011-12]Status: DisposedITAT Guwahati06 Feb 2025AY 2011-12

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 123/GTY/2018[2014-15]Status: DisposedITAT Guwahati06 Feb 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 121/GTY/2018[2012-13]Status: DisposedITAT Guwahati06 Feb 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

business of dealership of motor cars and is part of Swapan Paul Group. A search and seizure operation u/s 132 was conducted on 23-08-2013 in the Office premises of Rajarshi Motors Pvt. ltd. and warrant was executed on Rajarshi Motors Pvt. Ltd. Consequently, notice u/s. 153A was issued and served upon the assessee on 17-03-2014 where

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 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

business premises of the assessee belonging to ‘Contractors Group’. Subsequent to the notice issued u/s 153A of the Act, the return of income for the above assessment year was filed on 29.11.2021 showing total income of ₹11,46,00,570/-, the case was taken up under scrutiny and the assessee submitted to the Assessing Officer (hereinafter referred

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

business premises of the assessee belonging to ‘Contractors Group’. Subsequent to the notice issued u/s 153A of the Act, the return of income for the above assessment year was filed on 29.11.2021 showing total income of ₹11,46,00,570/-, the case was taken up under scrutiny and the assessee submitted to the Assessing Officer (hereinafter referred

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

ITA 85/GTY/2020[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

Section 143(2)Section 143(3)Section 150(1)Section 150(2)Section 250Section 271(1)(c)

penalty is hereby initiated u/s 271(l)(c) of the Income Tax Act, 1961. [Addition: Rs. 1,96,07,621/-]” 4. On appeal, ld. first Appellate Authority not only confirmed the view point of ld. AO rather enhanced the addition. Ld. CIT(A) confirmed the addition of total sundry creditors shown by the assessee on the ground that liability

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

ITA 216/GTY/2019[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

Section 143(2)Section 143(3)Section 150(1)Section 150(2)Section 250Section 271(1)(c)

penalty is hereby initiated u/s 271(l)(c) of the Income Tax Act, 1961. [Addition: Rs. 1,96,07,621/-]” 4. On appeal, ld. first Appellate Authority not only confirmed the view point of ld. AO rather enhanced the addition. Ld. CIT(A) confirmed the addition of total sundry creditors shown by the assessee on the ground that liability

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

Income-tax Act, 1961 and the relevant case-laws on the impugned subject, passed an elaborate Order u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return