Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 246Aclear

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Key Topics

Section 271A8 Section 153A6 Section 2502 Section 139(1)2 Section 132(1)2 Section 132(4)2 House Property2 Penalty2 Addition to Income

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

271(1)(c) of the Act but the principle enunciated is equally applicable to section 271AAB of the Act as well as the nature of the default is not only similar but also more severe. Since penalty u/s 271AAB of the Act is not included in section 273B of the Act, once the facts are on record that the case