Search: penalty u/s 271

5 results for “penalty u/s 271”+ Section 251(1)clear

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Section 10(26)14 Section 271A8 Section 271(1)(c)7 Section 153A6 Section 2505 Addition to Income4 Penalty3 Section 251(2)2 Section 139(1)

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

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

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

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

SANDEEP JALAN,GUWAHATI vs. DCIT/ACIT CIR-1, GUWAHATI

NYANYA GOLLO,ITANAGAR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

NYANYA GOLLO,ITANAGAR vs. INCOME TAX OFFICER, WARD-1, TEZPUR