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27 results for “penalty u/s 271”+ Section 142(2)(a)clear

Sorted by relevance

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Key Topics

Section 153A84Section 143(2)34Section 13228Section 132(4)28Addition to Income26Section 10(26)19Section 142(1)16Search & Seizure14Section 250

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

142(1) I.T.A. No. 157/GTY/2025 Sandeep Jalan were issued. During the assessment proceedings, it was noted by the AO that the assessee had earned long term capital gains (LTCG) of Rs. 24,10,000/- from sale of shares of M/s Sulabh Engineers & Services Ltd. On the basis of the discussions made by the AO in the assessment order and assessee

Showing 1–20 of 27 · Page 1 of 2

13
Penalty8
Section 143(3)7
Disallowance7

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

In the result, the appeal of the assessee is allowed

ITA 135/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.135/Gty/2024 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri J.P. Gupta, FCAFor Respondent: Shri Kaushik Roy, JCIT
Section 10(26)Section 133(6)Section 143(2)Section 25Section 250Section 269SSection 271D

142(1) of the Act. Ld. AO after getting the information in lieu of notices u/s.133(6) of the Act issue to the banks where the assessee was maintaining bank accounts, noticed that sum of Rs.84.00 lakh has been deposited in cash in various bank accounts. On further investigation, it was revealed that the source of the alleged cash

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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

2) was sent to the assessee for hearing on 22-07- 2015.There was no compliance on that date and consequently a detailed questionnaire along with notice under section 142(1) was sent to the assessee on 15-10-2015 for hearing on 28-10-2015. 4. A letter from Shri Swapan Kumar Paul, Managing Director (MD) of the assessee

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)

142,83,99,477/- made by the Id. CIT (Appeals) all should be deleted in full. 2) On the facts and in the circumstances of the appellant's case the Id. CIT (Appeals) was totally wrong in holding that the liabilities of Rs. 141,38,93,166/- claimed by way of Sundry Creditors as at 31/03/2012 has ceased to exist

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)

142,83,99,477/- made by the Id. CIT (Appeals) all should be deleted in full. 2) On the facts and in the circumstances of the appellant's case the Id. CIT (Appeals) was totally wrong in holding that the liabilities of Rs. 141,38,93,166/- claimed by way of Sundry Creditors as at 31/03/2012 has ceased to exist

SHYAMASHREE FINVEST (P) LTD,GUWAHATI vs. INCOME TAX OFFICER, WARD7(3), KOLKATA

In the result, the appeal filed by the assessee in I

ITA 105/GTY/2020[2014-15]Status: DisposedITAT Guwahati16 Jan 2023AY 2014-15

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 124Section 143(2)Section 250Section 271Section 68

penalty of Rs. 1,16,71,115/- made by the assessing officer U/s 271 (1)(c) on account of unverifiable investment. 2. That your appellant craves leave of your honour to take additional ground or grounds of appeal or to modify any grounds of appeal at or before the time of hearing.” 3. First we take up the quantum appeal

SHYAMASHREE FINVEST (P) LTD,GUWAHATI vs. INCOME TAX OFFICER, WARD7(3), KOLKATA

In the result, the appeal filed by the assessee in I

ITA 106/GTY/2020[2014-15]Status: DisposedITAT Guwahati16 Jan 2023AY 2014-15

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 124Section 143(2)Section 250Section 271Section 68

penalty of Rs. 1,16,71,115/- made by the assessing officer U/s 271 (1)(c) on account of unverifiable investment. 2. That your appellant craves leave of your honour to take additional ground or grounds of appeal or to modify any grounds of appeal at or before the time of hearing.” 3. First we take up the quantum appeal