BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

31 results for “penalty u/s 271”+ Section 21(5)clear

Sorted by relevance

Delhi2,501Mumbai1,970Ahmedabad574Jaipur463Bangalore433Kolkata423Chennai323Pune291Hyderabad272Indore251Surat164Chandigarh149Raipur146Karnataka143Rajkot88Visakhapatnam70Lucknow66Amritsar63Nagpur60Allahabad56Cochin47Agra40Calcutta36Cuttack32Guwahati31Dehradun26Panaji21Patna21Jabalpur12Ranchi11SC11Varanasi10Jodhpur8Telangana6Rajasthan3Gauhati1

Key Topics

Section 153A47Section 153C42Section 271(1)(c)34Section 25028Addition to Income19Section 271A17Section 27116Section 10(26)16Penalty

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

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 31 · Page 1 of 2

14
Search & Seizure11
Section 27410
Disallowance6

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

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

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

SHRI MEDHI RAM DODUM,ITANAGAR vs. INCOME TAX OFFICER, WARD -1, TINSUKIA

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 112/GTY/2020[2011-12]Status: DisposedITAT Guwahati08 Dec 2022AY 2011-12

Bench: Dr. Manish Borad & Shri Sonjoy Sarma] Assessment Year: 2011-12 Shri Medi Ram Dodum Vs. Ito, Ward-1, Tinsukia S/O. Arung Dodum, H. No. 26, D Sector, Papum Pare

Section 2Section 271(1)(B)Section 271(1)(c)Section 274

u/s 271(1)(c) of the Act without specifying the limb of the penalty and finally imposed by the penalty for concealment of inaccurate particulars of income. However, the assessee has challenged the imposition of penalty mainly on the basis of notice itself, therefore, we deem it proper to decide the legal issue involved in the instant case, instead

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

21 and 2021-22 dated 08.11.2024, which have been passed against the penalty orders u/s 271AAB of the Act, dated 20.09.2022, for both the years. Since the issues are common, both the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. I.T.A. Nos.: 256 & 257/GTY/2024 Assessment Years

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

21 and 2021-22 dated 08.11.2024, which have been passed against the penalty orders u/s 271AAB of the Act, dated 20.09.2022, for both the years. Since the issues are common, both the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity. I.T.A. Nos.: 256 & 257/GTY/2024 Assessment Years

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

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. Since these appeals relating to same assessee and are involving common issues, therefore, these are being disposed of by this

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

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. Since these appeals relating to same assessee and are involving common issues, therefore, these are being disposed of by this

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

Appeal is allowed

ITA 226/GTY/2018[2014-15]Status: DisposedITAT Guwahati21 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15

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

21-02-2020 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER S.S. Godara, Judicial Member:- This assessee’s appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (Appeals)-Shillong’s order dated 25.06.2018 passed in case No.CIT(A)/Shillong/10048/2017-18 involving penalty proceedings u/s 271(1)(c) of the Income

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

271(1)(c)/271AAB is to be initiated after careful consideration. Keep proper note, i.e. your satisfaction for initiation of penalty quoting proper section under which penalty proceedings are initiated. Penalty notice is to be issued specifying proper section & served upon the assessee. 4. Sentence regarding approval u/s. 153D is to be mentioned in “note not for the assessee”. 5

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

DEBEN THAOSEN,HAFLONG vs. INCOME TAX OFFICER, WARD-1, SILCHAR

Appeal is allowed

ITA 247/GTY/2018[2014-15]Status: DisposedITAT Guwahati13 Dec 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 Deben Thaosen V/S. Income Tax Officer Sengya Sombudhan Raji Ward-1, Silchar Room Sarkari Bagan, Halflong, No.21 Aayakar N.C. Hills, Assam Bhawan, Pwd Road, [Pan No.Aedpt 9417 R] Silchar-788001 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri M.C Omi Ningshen, Jcit Sr-Dr ""यथ" क" ओर से/By Respondent 09-12-2019 सुनवाई क" तार"ख/Date Of Hearing 13-12-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Bemch:- This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (Appeals)-Shillong’S Order Dated 25.06.2018 Passed In Case No.Cit(A)/Shillolng/10040/2017-18 Involving Penalty Proceedings U/S 271(1)(C) Of The Income Tax Act, 1961; In Short ‘The Act’. Case Called Twice. None Appears At The Assessee’S Behest. Heard Learned Departmental Representative. 2. For The Reasons Stated In Assessee’S Condonation Petition / Affidavit Dated 15.04.2019 Coupled With His Medical History & On Account Of The Revenue’S No Objection, We Condone The Impugned Seventeen Days Delay In Filing Of The Taxpayer’S Appeal. The Same Is Now Taken Up For Adjudication On Merits.

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

u/s 271(1)(c) of the Act. Be that as it may, hon'ble apex court’s landmark judgment in CIT vs. Reliance Petroproducts Pvt. Ltd. (2010) 322 ITR 158 (SC) settled the law long back that each and every disallowance(s) / addition(s) made during the course of former proceedings does not necessarily attract section 271(1)(c) penalty

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- JORHAT, JORHAT vs. M/S. TOOR FINANCE COMPANY LTD,, JORHAT

In the result, the appeal of the Revenue is dismissed

ITA 305/GTY/2018[2010-11]Status: DisposedITAT Guwahati20 Sept 2022AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 143(1)Section 147Section 148

21,96,300/-. Issue demand notice and challan after giving credit for prepaid taxes, if any. Charge interest u/s 234A, 234B, 234C and 234D of the Act according to law. Penalty proceedings u/s 271(1)(c0 have been initiated separately by issue of notice u/s 274. (B.V. GERANGAL) Income Tax Officer, Ward-25(3), New Delhi”. 4 M/s. Toor Finance

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 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 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 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 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 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