Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 270A(9)(a)clear

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Section 271A8 Section 153A6 Section 2502 Section 139(1)2 Section 132(1)2 Section 132(4)2 House Property2 Penalty2 Addition to Income

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

u/s 271AAB amounting to Rs. 51,00,000/- levied by the AO is hereby confirmed. Ground No. 1 is dismissed accordingly.” 9. In the grounds of appeal, the assessee has stated that the penalty is not leviable in as much as it is not the ‘specified previous year’. In this context it is relevant to refer to the definition