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45 results for “penalty u/s 271”+ Section 26clear

Sorted by relevance

Delhi1,976Mumbai1,794Ahmedabad534Jaipur428Bangalore365Kolkata331Chennai295Pune250Hyderabad242Indore193Chandigarh145Raipur133Karnataka132Surat120Rajkot100Lucknow58Visakhapatnam55Amritsar47Allahabad46Guwahati45Cochin43Agra41Nagpur36Calcutta35Cuttack29Dehradun27Kerala15Panaji15Varanasi12Ranchi11SC10Jabalpur9Patna8Jodhpur5Telangana4Rajasthan3Punjab & Haryana1

Key Topics

Section 153A105Section 10(26)49Section 153C42Section 271(1)(c)40Addition to Income35Section 13232Section 143(2)30Section 132(4)28Search & Seizure

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

26,88,580/- & Rs. 11,25,16,290/- for AY 2014-15 & AY 2015- 16 respectively. Thus, the assessee declared additional income of Rs. 2,22,30,401/- & Rs. 2,20,04,050/- in the return filed in compliance to the notice u/s 153A of the Act. Ld. AO completed the assessment u/s 143(3) r.w.s. 153A

Showing 1–20 of 45 · Page 1 of 3

24
Section 14418
Penalty16
Exemption8

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

26,88,580/- & Rs. 11,25,16,290/- for AY 2014-15 & AY 2015- 16 respectively. Thus, the assessee declared additional income of Rs. 2,22,30,401/- & Rs. 2,20,04,050/- in the return filed in compliance to the notice u/s 153A of the Act. Ld. AO completed the assessment u/s 143(3) r.w.s. 153A

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

26,88,580/- & Rs. 11,25,16,290/- for AY 2014-15 & AY 2015- 16 respectively. Thus, the assessee declared additional income of Rs. 2,22,30,401/- & Rs. 2,20,04,050/- in the return filed in compliance to the notice u/s 153A of the Act. Ld. AO completed the assessment u/s 143(3) r.w.s. 153A

SHREEMATI KENE WELLY,ITANAGAR vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, the both the appeals filed by the assessees in I

ITA 179/GTY/2020[2015-16]Status: DisposedITAT Guwahati02 Jan 2023AY 2015-16

Bench: Sh. Sanjay Garg & Dr. Manish Borad

Section 10(26)Section 271Section 271(1)(c)Section 274

26) of the Act and in such circumstances, imposition of penalty under section 271(1)(c) of the Act by the ld. CIT(A) is travesty of justice. The same may kindly be deleted in its entirety. 13. For the impugned order having been passed by the ld. CIT(A) in utter disregard to the principles of natural justice

SHRI TAKING WELLY,ITANAGAR vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, the both the appeals filed by the assessees in I

ITA 175/GTY/2020[2015-16]Status: DisposedITAT Guwahati02 Jan 2023AY 2015-16

Bench: Sh. Sanjay Garg & Dr. Manish Borad

Section 10(26)Section 271Section 271(1)(c)Section 274

26) of the Act and in such circumstances, imposition of penalty under section 271(1)(c) of the Act by the ld. CIT(A) is travesty of justice. The same may kindly be deleted in its entirety. 13. For the impugned order having been passed by the ld. CIT(A) in utter disregard to the principles of natural justice

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

26, D Sector, Papum Pare, Itanagar, Arunachal Pradesh – 791111. (PAN: APRPD 4130 Q) Appellant Respondent Date of Hearing 19.10.2022 Date of Pronouncement 08.12.2022 For the Appellant Shri S.P. Bhati, FCA For the Respondent Shri Amit Kumar Pandey, JCIT ORDER PER SONJOY SARMA, JM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-IMPHAL, IMPHAL vs. SHRI LAISHRAM MANI SINGH, IMPHAL

In the result, appeal filed by the Revenue is partly allowed for statistical purposes

ITA 31/GTY/2021[2014-15]Status: DisposedITAT Guwahati23 Apr 2025AY 2014-15

Bench: The Ld. Ao. It Is Seen That The Ld. Cit(A) Had Access To More

Section 132Section 144Section 250Section 271(1)(c)Section 271A

u/s 250 of the Income Tax Act, 1961 (hereinafter “the Act”), passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter the Ld. CIT(A)”] vide order dated 29.08.2024 for AY 2018-19. 1.1 Through this appeal, the Ld. CIT(A) has deleted the impugned penalty on the basis of detailed finding given

INCOME TAX OFFICER, WARD - NORTH LAKHIMPUR, NORTH LAKHIMPUR vs. TAMCHI KUSUK, ITANAGAR

In the result, the appeal as well as Cross Objection both are dismissed

ITA 176/GTY/2010[2004-05]Status: DisposedITAT Guwahati02 Nov 2022AY 2004-05

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10(26)Section 143(3)Section 144Section 263

Penalty u/s 271(1)(c) initiated separately. Copy of order to the assessee. 30.12.2009 (Mrinal K. Das) Assistant Commissioner of Income Tax, Cir.-Tezpur 5. Dissatisfied with the above computation of income, the assessee went in appeal before the ld. CIT(Appeals). The ld. CIT(Appeals) held that the assessee is entitled for exemption under section 10(26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 183/GTY/2018[2011-12]Status: DisposedITAT Guwahati06 Feb 2025AY 2011-12

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 182/GTY/2018[2010-11]Status: DisposedITAT Guwahati06 Feb 2025AY 2010-11

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 121/GTY/2018[2012-13]Status: DisposedITAT Guwahati06 Feb 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 119/GTY/2018[2010-11]Status: DisposedITAT Guwahati06 Feb 2025AY 2010-11

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 117/GTY/2018[2008-09]Status: DisposedITAT Guwahati06 Feb 2025AY 2008-09

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 185/GTY/2018[2013-14]Status: DisposedITAT Guwahati06 Feb 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 181/GTY/2018[2009-10]Status: DisposedITAT Guwahati06 Feb 2025AY 2009-10

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 122/GTY/2018[2013-14]Status: DisposedITAT Guwahati06 Feb 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 184/GTY/2018[2012-13]Status: DisposedITAT Guwahati06 Feb 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 120/GTY/2018[2011-12]Status: DisposedITAT Guwahati06 Feb 2025AY 2011-12

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 118/GTY/2018[2009-10]Status: DisposedITAT Guwahati06 Feb 2025AY 2009-10

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26

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

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 123/GTY/2018[2014-15]Status: DisposedITAT Guwahati06 Feb 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

section 68" as undisclosed income. Penalty proceedings u/s 271(1)(c) is being separately initiated for furnishing inaccurate details and concealment of income. Addition u/s 68..................................................................Rs. 1,08,26