Search: penalty u/s 271

3 results for “penalty u/s 271”+ Section 263(1)clear

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Section 271A8 Section 153A6 Section 139(4)4 Section 271(1)(c)3 Penalty3 Section 143(3)2 Section 2632 Section 1442 Section 250

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

263 CTR 1 (SC)[30-10-2013], wherein it has been held that voluntary disclosure does not relieve the assessee from the mischief of penal proceeding u/s 271(1)(c) of the Act. Thus, in the case of the assessee, the penalty was liable to be levied as per the provisions of sub-section

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SHILLONG, SHILLONG vs. MEGHALAYA POWER TRANSMISSION CORPORATION LIMITED, LUMJINGSHAI, SHILLONG