Search: penalty u/s 271

44 results for “penalty u/s 271”+ Section 14(3)clear

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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 133/GTY/2020[2014-15]Status: DisposedITAT Guwahati13 Apr 2023AY 2014-15

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

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

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

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

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

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

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

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