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3 results for “penalty u/s 271”+ Section 270Aclear

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Key Topics

Section 271A8Section 153A6Penalty3Section 2502Section 139(1)2Section 132(1)2Section 132(4)2Section 2712House Property

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

270A or clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) or sub-section (1A). (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation

2
Addition to Income2
Search & Seizure2

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 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

270A or clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) or sub-section (1A). (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation

JIA MONGRI SANGMA,NONGALBIRA vs. ITO, SHILLONG

In the result, the quantum appeal of the assessee is allowed for\nstatistical purposes and the penalty appeals are allowed with the\nabove observation

ITA 443/GTY/2025[2021-22]Status: DisposedITAT Guwahati13 Mar 2026AY 2021-22
Section 144Section 270ASection 271

271 AAC(i) & 270A of the Income-tax Act,\n1961 (the Act).\nITA No. 441/GTY/2025\n2.\nThe Id. Counsel for the assessee submitted that the assessment has\nbeen framed by the Id. AO u/s 144/ 144B of the Income-tax Act,\n1961 (the Act) vide order dated 23.12.2022, when the assessee\nfailed to make any compliance before