Search: penalty u/s 271

40 results for “penalty u/s 271”+ Section 2(19)clear

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Section 153A111 Section 153C42 Section 13231 Section 132(4)30 Section 143(2)29 Addition to Income28 Search & Seizure25 Section 25024 Section 271(1)(c)

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

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 40 · Page 1 of 2

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

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

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

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

M/S. R.M. SAHA PETROLEUM AGENCY,AGARTALA vs. INCOME TAX OFFICER, WARD-3, AGARTALA

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - TINSUKIA , TINSUKIA vs. RINU SINGH L/R OF JOY PRAKASH SINGH , TINSUKIA

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

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA