Search: penalty u/s 271

44 results for “penalty u/s 271”+ Section 14clear

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Section 271(1)(c)56 Section 153C42 Section 25031 Section 10(26)30 Section 271(1)30 Section 27127 Section 153A27 Section 27425 Penalty

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 135/GTY/2020[2016-17]Status: DisposedITAT Guwahati13 Apr 2023AY 2016-17

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

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

271 uses the word "may' and not "shall". The word "may" cannot be equated with "shall" especially in penalty proceedings. Using the word "may', which is discretionary in nature, gives a discretion to the assessing officer to levy or not to levy the penalty even if the assessee had made some default under the said provision. Whether any penalty should

Showing 1–20 of 44 · Page 1 of 3

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI

SHREEMATI KENE WELLY,ITANAGAR vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR, NORTH LAKHIMPUR

SHRI TAKING WELLY,ITANAGAR vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR, NORTH LAKHIMPUR

NORTH EASTERN CONSTRUCTIONS,DIBRUGARH vs. INCOME TAX OFFICER, WARD-1(2), DIBRUGARH

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

SIKHA MITTAL,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

SHRI BISHNU CHANDRA DUTTA,TRIPURA vs. INCOME TAX OFFICER, WARD-UDAIPUR, AGARTALA

RAJESWAR YADAV ,NAGAON vs. INCOME TAX OFFICER, WARD-2, NAGAON

ABHISHEK SINGHAL,GUWAHATI vs. INCOME TAX OFFICER, WARD-3((1), GUWAHATI

M/S. JOYRAM TRADERS,AGARTALA vs. INCOME TAX OFFICER, WARD-2, AGARTALA

BENI MADHAB PAUL,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(1), GUWAHATI

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

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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA

SHRI MANOJ KUMAR JAJODIA,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

SHRI MANOJ KUMAR JAJODIA,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

SHRI MANOJ KUMAR JAJODIA,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG