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21 results for “penalty u/s 271”+ Section 2(22)(e)clear

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Key Topics

Section 271(1)(c)49Section 153C42Section 153A32Section 27420Section 2508Section 1448Section 2718Penalty8Section 143(3)7

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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

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

Appeals are allowed in above terms

Showing 1–20 of 21 · Page 1 of 2

Addition to Income7
Search & Seizure6
Depreciation5
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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

ABCI INFRASTRUCTURES PVT. LTD.,KOLKATA, WEST BENGAL vs. ACIT/DCIT, CENTRAL CIRCLE 1, GUWAHATI, GUWAHATI, ASSAM

In the result, both the appeals of the assessee are allowed

ITA 418/GTY/2025[2015-16]Status: DisposedITAT Guwahati13 Mar 2026AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 132(1)Section 139(1)Section 153ASection 250Section 271(1)(c)Section 274

E R PER: BENCH 1. The present appeals filed by the assessee arise from order dated 26/11/2025 and 24/10/2025, passed u/s 250 of the Income Tax Act, 1961 (In short, “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In short, “the Ld. CIT(A)] for the A.Y. 2015-16 and 2016- 17 respectively

ABCI INFRASTRUCTURES PVT. LTD.,KOLKATA, WEST BENGAL vs. ACIT/DCIT, CENTRAL CIRCLE 1, GUWAHATI, GUWAHATI, ASSAM

In the result, both the appeals of the assessee are allowed

ITA 419/GTY/2025[2016-17]Status: DisposedITAT Guwahati13 Mar 2026AY 2016-17

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 132(1)Section 139(1)Section 153ASection 250Section 271(1)(c)Section 274

E R PER: BENCH 1. The present appeals filed by the assessee arise from order dated 26/11/2025 and 24/10/2025, passed u/s 250 of the Income Tax Act, 1961 (In short, “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In short, “the Ld. CIT(A)] for the A.Y. 2015-16 and 2016- 17 respectively

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

e For the Respondent Shri M. C. Omi Ningshen, Addl. CIT, Sr. DR ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the assessee against the order of Ld. CIT(Appeals), Dibrugarh dated 27-02-.2019 for the AY 2015-16, confirming the penalty levied u/s. 271(1) ( c) read with section 274 of the Income

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

e For the Respondent Shri M. K. Das, Addl. CIT ORDER Per Shri A.T.Varkey, JM This appeal preferred by the assessee is against the order of the Ld. CIT(A), Shillong dated 24.07.2018 for AY 2014-15 against the confirmation of penalty imposed u/s. 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2

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

E COURT” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 323/Gau/2018 Assessment Year: 2013-14 Rajeswar Yadav Vs. Income-tax Officer, Ward-2, Nagaon (PAN: AANPY9538L) Appellant Respondent Date of Hearing 02.06.2020 Date of Pronouncement

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

E COURT” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 144/Gau/2019 Assessment Year: 2014-15 Abhishek Singhal Vs. Income-tax Officer, 3(1), Guwahati (PAN: AEBPA 6073 Q) Appellant Respondent Date of Hearing 10.06.2020 Date of Pronouncement

M/S. JOYRAM TRADERS,AGARTALA vs. INCOME TAX OFFICER, WARD-2, AGARTALA

In the result, the appeal of assessee is allowed

ITA 248/GTY/2018[2014-15]Status: DisposedITAT Guwahati05 Jun 2020AY 2014-15

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

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

E COURT” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 248/Gau/2018 Assessment Year: 2014-15 M/s. Joyram Traders Vs. Income-tax Officer, Ward-2, Agartala (PAN: AAHFJ3148F) Appellant Respondent Date of Hearing 02.06.2020 Date of Pronouncement

BENI MADHAB PAUL,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(1), GUWAHATI

In the result, the appeal of assessee is allowed

ITA 97/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Jun 2020AY 2014-15

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

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

E COURT” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 97/Gau/2019 Assessment Year: 2014-15 Beni Madhab Paul, Guwahati Vs. Income-tax Officer, Ward-1(1), (PAN: ADGPP0047H) Guwahati Appellant Respondent Date of Hearing 08.06.2020 Date

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

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 by the I.T.O. Thus, the cited

INCOME TAX OFFICER, WARD-ITANAGAR & TPS, LAKHIMPUR vs. M/S. M.M. REEDO AUTOMOBILES (P) LTD., ITANAGAR

In the result, the appeal of the revenue is partly allowed for statistical purpose

ITA 149/GTY/2019[2012-13]Status: DisposedITAT Guwahati18 Oct 2022AY 2012-13

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 143(2)Section 144Section 250

e-return filed on 22-11-2012 filed for the AY 2011-12. Case selected for scrutiny through CASS (Computer aided Scrutiny Selection System) followed serving of notices u/s. 143(2) & 142(1) of the Act. During the course of the assessment proceedings certain details including production of books of account, bank details and other documents were called for. None

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

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier