Search: penalty u/s 271

9 results for “penalty u/s 271”+ Section 142(1)(iii)clear

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Section 143(3)9 Addition to Income9 Section 2508 Disallowance7 Section 153D6 Section 44A5 Section 271D5 Section 10(26)5 Depreciation

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

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA

Section 143(2)Section 143(3)Section 153D

iii) for direction for payment of penalty was held as procedurally defective. The provisions laid down u/s. 153D of the Act under consideration in the present case before us, are different as here the prior approval of Joint Commissioner is not required merely for direction for payment of the due amount of tax but overall approval of the assessment framed

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

KENNETH BLAH,SHILLONG vs. INCOME TAX OFFICER, WARD - 2, SHILLONG

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

KENNETH BLAH,SHILLONG vs. INCOME TAX OFFICER, WARD - 2, SHILLONG

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, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

ASSISTANT 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

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