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

Bench: Sh. Sanjay Garg & Dr. Manish Borad

27,115/- in the instant case works out to Rs. 35,37,508/- and therefore, the levy of penalty at Rs. 35,37,508/- under section 271(1)(c) of the Act is bad in law and liable to be deleted. 10. For that on the facts and circumstances of the case, the impugned penalty order being passed in haste

SIKHA MITTAL,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

In the result, the appeal of assessee is allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

27-02-.2019 for the AY 2015-16, confirming the penalty levied u/s. 271(1) ( c) read with section 274 of the Income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA

In the result, cross-objection nos

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

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

NORTH EASTERN CONSTRUCTIONS,DIBRUGARH vs. INCOME TAX OFFICER, WARD-1(2), DIBRUGARH

In the result, the appeal of assessee is allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

27 (Ahd. TM), wherein it was held to constitute reasonable cause for the purpose of section 273B of the Act. The head note reads as under:- Section 271B, read with section 44AB, of the Income-tax Act, 1961 - Penalty - For failure to get accounts audited - Assessment year 1994-95 - Whether delay in completion of audit of earlier year would constitute

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

In the result, the appeal of the Revenue is allowed

penalty u/s 271(1)(c) has been imposed for furnishing of inaccurate\nparticulars of two amounts (i) an amount of Rs 6,31,275/- In respect of disallowances\nmade by the AO to the extent sustained in appeals (ii) an amount of Rs.2,98,51,729/-\nwhich the AO had held as wrongly claimed loss in the belated Return filed

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

27-02- CIT(A)- ) 143(3) 2.2 Yes -13 2015 09 2018 3,Kolkata order s for other AY's 2013 30-03- 60,96,1 143(3) 4 -14 2016 28 2013 18-12- 143(3)/14 71,40,5 3 27.07.2022 CIT(A), Guwahati -14 2017 7 99 40. From a perusal of the above chart

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

27-02- CIT(A)- ) 143(3) 2.2 Yes -13 2015 09 2018 3,Kolkata order s for other AY's 2013 30-03- 60,96,1 143(3) 4 -14 2016 28 2013 18-12- 143(3)/14 71,40,5 3 27.07.2022 CIT(A), Guwahati -14 2017 7 99 40. From a perusal of the above chart

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

27-02- CIT(A)- ) 143(3) 2.2 Yes -13 2015 09 2018 3,Kolkata order s for other AY's 2013 30-03- 60,96,1 143(3) 4 -14 2016 28 2013 18-12- 143(3)/14 71,40,5 3 27.07.2022 CIT(A), Guwahati -14 2017 7 99 40. From a perusal of the above chart

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

27-02- CIT(A)- ) 143(3) 2.2 Yes -13 2015 09 2018 3,Kolkata order s for other AY's 2013 30-03- 60,96,1 143(3) 4 -14 2016 28 2013 18-12- 143(3)/14 71,40,5 3 27.07.2022 CIT(A), Guwahati -14 2017 7 99 40. From a perusal of the above chart

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

27-02- CIT(A)- ) 143(3) 2.2 Yes -13 2015 09 2018 3,Kolkata order s for other AY's 2013 30-03- 60,96,1 143(3) 4 -14 2016 28 2013 18-12- 143(3)/14 71,40,5 3 27.07.2022 CIT(A), Guwahati -14 2017 7 99 40. From a perusal of the above chart