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8 results for “penalty u/s 271”+ Section 150(1)clear

Sorted by relevance

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Key Topics

Section 2508Section 143(3)7Disallowance7Addition to Income7Section 271A6Section 44A5Section 271(1)(c)5Depreciation5Penalty

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-IMPHAL, IMPHAL vs. SHRI LAISHRAM MANI SINGH, IMPHAL

In the result, appeal filed by the Revenue is partly allowed for statistical purposes

ITA 31/GTY/2021[2014-15]Status: DisposedITAT Guwahati23 Apr 2025AY 2014-15

Bench: The Ld. Ao. It Is Seen That The Ld. Cit(A) Had Access To More

Section 132Section 144Section 250Section 271(1)(c)Section 271A

u/s 250 of the Income Tax Act, 1961 (hereinafter “the Act”), passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter the Ld. CIT(A)”] vide order dated 29.08.2024 for AY 2018-19. 1.1 Through this appeal, the Ld. CIT(A) has deleted the impugned penalty on the basis of detailed finding given

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

3
Section 150(1)2
Section 150(2)2
Section 143(2)2

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)

penalty is hereby initiated u/s 271(l)(c) of the Income Tax Act, 1961. [Addition: Rs. 1,96,07,621/-]” 4. On appeal, ld. first Appellate Authority not only confirmed the view point of ld. AO rather enhanced the addition. Ld. CIT(A) confirmed the addition of total sundry creditors shown by the assessee on the ground that liability

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)

penalty is hereby initiated u/s 271(l)(c) of the Income Tax Act, 1961. [Addition: Rs. 1,96,07,621/-]” 4. On appeal, ld. first Appellate Authority not only confirmed the view point of ld. AO rather enhanced the addition. Ld. CIT(A) confirmed the addition of total sundry creditors shown by the assessee on the ground that liability

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

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

150/- 19 2019- 31.10.2019 61,80,49,170/- (post search which took place 20 on 20.09.2019) 53. Subsequently, a search and seizure operation u/s 132(1) of the Act was conducted at the registered office of the assessee at Knowledge Hub, DN 23, 2nd floor, Sector V, Salt Lake, Kolkata - 700 091, at its Corporate Office at Club Road, Silchar

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

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

150/- 19 2019- 31.10.2019 61,80,49,170/- (post search which took place 20 on 20.09.2019) 53. Subsequently, a search and seizure operation u/s 132(1) of the Act was conducted at the registered office of the assessee at Knowledge Hub, DN 23, 2nd floor, Sector V, Salt Lake, Kolkata - 700 091, at its Corporate Office at Club Road, Silchar

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

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

150/- 19 2019- 31.10.2019 61,80,49,170/- (post search which took place 20 on 20.09.2019) 53. Subsequently, a search and seizure operation u/s 132(1) of the Act was conducted at the registered office of the assessee at Knowledge Hub, DN 23, 2nd floor, Sector V, Salt Lake, Kolkata - 700 091, at its Corporate Office at Club Road, Silchar

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

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

150/- 19 2019- 31.10.2019 61,80,49,170/- (post search which took place 20 on 20.09.2019) 53. Subsequently, a search and seizure operation u/s 132(1) of the Act was conducted at the registered office of the assessee at Knowledge Hub, DN 23, 2nd floor, Sector V, Salt Lake, Kolkata - 700 091, at its Corporate Office at Club Road, Silchar

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

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

150/- 19 2019- 31.10.2019 61,80,49,170/- (post search which took place 20 on 20.09.2019) 53. Subsequently, a search and seizure operation u/s 132(1) of the Act was conducted at the registered office of the assessee at Knowledge Hub, DN 23, 2nd floor, Sector V, Salt Lake, Kolkata - 700 091, at its Corporate Office at Club Road, Silchar