Search: penalty u/s 271

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Section 271(1)(c)3

SANDEEP JALAN,GUWAHATI vs. DCIT/ACIT CIR-1, GUWAHATI

Appeal is allowed

ITA 157/GTY/2025[2015-2016]Status: DisposedITAT Guwahati19 Nov 2025AY 2015-2016

Bench: The Hon’Ble Tribunal Against The Order Passed By The Cit(A), Dated 08.12.2023, Under The Income Tax Act, 1961. 1. Period Of Delay: There Is A Delay Of 494 Days In Filing The Said Appeal

Section 139(4)Section 143(2)Section 250Section 271(1)(c)Section 68Section 69Section 69C

u/s 271(1)(c) of the Income-tax Act, 1961. 7. For that the assessment proceedings and penalty proceedings stand on different footing and the reasonings for the purpose of the making addition cannot be a ground for imposition of penalty. 8. For that the penalty equal to 100% of the tax alleged to have been evaded amounting