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44 results for “penalty u/s 271”+ Section 2(14)clear

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Key Topics

Section 271(1)(c)56Section 153C42Section 25031Section 10(26)30Section 271(1)30Section 27127Section 153A27Section 27425Penalty

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 134/GTY/2020[2015-16]Status: DisposedITAT Guwahati13 Apr 2023AY 2015-16

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

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

2,20,04,050/- in the return filed in compliance to the notice u/s 153A of the Act. Ld. AO completed the assessment u/s 143(3) r.w.s. 153A of the Act accepting the income declared by the assessee. However, penalty proceedings were initiated u/s 271(1)(c) of the Act and vide penalty order dated 28.06.2019 penalty

Showing 1–20 of 44 · Page 1 of 3

24
Addition to Income21
Search & Seizure11
Disallowance7

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

2,20,04,050/- in the return filed in compliance to the notice u/s 153A of the Act. Ld. AO completed the assessment u/s 143(3) r.w.s. 153A of the Act accepting the income declared by the assessee. However, penalty proceedings were initiated u/s 271(1)(c) of the Act and vide penalty order dated 28.06.2019 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

2,20,04,050/- in the return filed in compliance to the notice u/s 153A of the Act. Ld. AO completed the assessment u/s 143(3) r.w.s. 153A of the Act accepting the income declared by the assessee. However, penalty proceedings were initiated u/s 271(1)(c) of the Act and vide penalty order dated 28.06.2019 penalty

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

Appeals are allowed in above terms

ITA 23/GTY/2019[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

271(1)(c) in appeal ITA No.300/Gau/2018; respectively. 2. Learned counsel’s first and foremost plea during the course of hearing is that the assessee’s appeal(s) ITA No.20-24/Gau/2019 raise identical legal issue challenging initiation of sec. 153C proceedings on account of lack of Assessing Officer’s “satisfaction” as prescribed under the law. We make it clear that

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

Appeals are allowed in above terms

ITA 21/GTY/2019[2011-12]Status: DisposedITAT Guwahati02 Aug 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

271(1)(c) in appeal ITA No.300/Gau/2018; respectively. 2. Learned counsel’s first and foremost plea during the course of hearing is that the assessee’s appeal(s) ITA No.20-24/Gau/2019 raise identical legal issue challenging initiation of sec. 153C proceedings on account of lack of Assessing Officer’s “satisfaction” as prescribed under the law. We make it clear that

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

Appeals are allowed in above terms

ITA 20/GTY/2019[2010-11]Status: DisposedITAT Guwahati02 Aug 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

271(1)(c) in appeal ITA No.300/Gau/2018; respectively. 2. Learned counsel’s first and foremost plea during the course of hearing is that the assessee’s appeal(s) ITA No.20-24/Gau/2019 raise identical legal issue challenging initiation of sec. 153C proceedings on account of lack of Assessing Officer’s “satisfaction” as prescribed under the law. We make it clear that

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

Appeals are allowed in above terms

ITA 25/GTY/2019[2015-16]Status: DisposedITAT Guwahati02 Aug 2019AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

271(1)(c) in appeal ITA No.300/Gau/2018; respectively. 2. Learned counsel’s first and foremost plea during the course of hearing is that the assessee’s appeal(s) ITA No.20-24/Gau/2019 raise identical legal issue challenging initiation of sec. 153C proceedings on account of lack of Assessing Officer’s “satisfaction” as prescribed under the law. We make it clear that

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

Appeals are allowed in above terms

ITA 24/GTY/2019[2014-15]Status: DisposedITAT Guwahati02 Aug 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

271(1)(c) in appeal ITA No.300/Gau/2018; respectively. 2. Learned counsel’s first and foremost plea during the course of hearing is that the assessee’s appeal(s) ITA No.20-24/Gau/2019 raise identical legal issue challenging initiation of sec. 153C proceedings on account of lack of Assessing Officer’s “satisfaction” as prescribed under the law. We make it clear that

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

Appeals are allowed in above terms

ITA 22/GTY/2019[2012-13]Status: DisposedITAT Guwahati02 Aug 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

271(1)(c) in appeal ITA No.300/Gau/2018; respectively. 2. Learned counsel’s first and foremost plea during the course of hearing is that the assessee’s appeal(s) ITA No.20-24/Gau/2019 raise identical legal issue challenging initiation of sec. 153C proceedings on account of lack of Assessing Officer’s “satisfaction” as prescribed under the law. We make it clear that

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

In the result, the both the appeals filed by the assessees in I

ITA 175/GTY/2020[2015-16]Status: DisposedITAT Guwahati02 Jan 2023AY 2015-16

Bench: Sh. Sanjay Garg & Dr. Manish Borad

Section 10(26)Section 271Section 271(1)(c)Section 274

u/s 271(1)(c) of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals), Guwahati-1, Guwahati [in short ld. “CIT(A)”] dated 24.09.2020. 2. The assessees are in appeal before the Tribunal raising the following grounds: “1. For that the penalty order passed by the learned Commissioner of Income Tax (Appeals

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

In the result, the both the appeals filed by the assessees in I

ITA 179/GTY/2020[2015-16]Status: DisposedITAT Guwahati02 Jan 2023AY 2015-16

Bench: Sh. Sanjay Garg & Dr. Manish Borad

Section 10(26)Section 271Section 271(1)(c)Section 274

u/s 271(1)(c) of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals), Guwahati-1, Guwahati [in short ld. “CIT(A)”] dated 24.09.2020. 2. The assessees are in appeal before the Tribunal raising the following grounds: “1. For that the penalty order passed by the learned Commissioner of Income Tax (Appeals

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

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

2) No penalty under the provisions of section 270A or clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) or sub-section (1A). (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation

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

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

2) No penalty under the provisions of section 270A or clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) or sub-section (1A). (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation

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

In the result, the appeal of assessee is allowed

ITA 184/GTY/2019[2015-16]Status: DisposedITAT Guwahati17 Jun 2020AY 2015-16

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271Section 271BSection 273BSection 274Section 44A

14-03-2019 for the AY 2015-16, confirming the penalty levied u/s. 271B of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2. Ground nos. 2,3 and 7of the grounds of appeal are taken first, which reads as under:- “2. For that the penalty notice dated 15.05.2018 issued under section 274 r.w.s 271B being vague

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

In the result, the appeal of assessee is allowed

ITA 135/GTY/2019[2015-16]Status: DisposedITAT Guwahati10 Jun 2020AY 2015-16

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)Section 271(1)(c)Section 274

Section 271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against

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

In the result, the appeal of assessee is allowed

ITA 262/GTY/2018[2014-15]Status: DisposedITAT Guwahati05 Jun 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271(1)(c)Section 274

Section 271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the 5 Shri Bishnu Chandra Dutta, AY- 2014-15 Assessing Authority was legal and valid? The Hon’ble Karnataka

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)

14. In view of the above, the appeal of the assessee is allowed for statistical purposes. Now, we take up I.T.A. No.: 85/GTY/2020. 15. The present appeal is a penalty appeal. The grievance of the assessee is that ld. CIT(A) has erred in initiating the penalty u/s 271(1)(c) of the Act. Sub-Section 3 of Section 271

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)

14. In view of the above, the appeal of the assessee is allowed for statistical purposes. Now, we take up I.T.A. No.: 85/GTY/2020. 15. The present appeal is a penalty appeal. The grievance of the assessee is that ld. CIT(A) has erred in initiating the penalty u/s 271(1)(c) of the Act. Sub-Section 3 of Section 271

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

In the result, the appeal of assessee is allowed

ITA 323/GTY/2018[2013-14]Status: DisposedITAT Guwahati05 Jun 2020AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271Section 271(1)(c)Section 274

Section 271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against

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

In the result, the appeal of assessee is allowed

ITA 144/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jun 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 271Section 271(1)Section 271(1)(c)Section 274

Section 271(1)(c) in the printed form without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and legal? 2. Whether the proceedings initiated by the Assessing Authority was legal and valid? The Hon’ble Karnataka High Court held in the negative and against