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4 results for “penalty u/s 271”+ Section 273Bclear

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Key Topics

Section 271A8Section 153A6Section 271D5Section 10(26)5Section 271B5Penalty4Section 2503Section 269S3Section 44A3

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

In the result, the appeal of assessee is allowed

ITA 184/GTY/2019[2015-16]Status: DisposedITAT Guwahati17 Jun 2020AY 2015-16

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

Section 271Section 271BSection 273BSection 274Section 44A

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 reasonable cause for delay in getting accounts of 5 North Eastern Constructions subsequent year audited because

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

Addition to Income3
House Property2
Search & Seizure2

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

271(1)(c) of the Act but the principle enunciated is equally applicable to section 271AAB of the Act as well as the nature of the default is not only similar but also more severe. Since penalty u/s 271AAB of the Act is not included in section 273B

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

271(1)(c) of the Act but the principle enunciated is equally applicable to section 271AAB of the Act as well as the nature of the default is not only similar but also more severe. Since penalty u/s 271AAB of the Act is not included in section 273B

KENNETH BLAH,SHILLONG vs. INCOME TAX OFFICER, WARD - 2, SHILLONG

In the result, the appeal of the assessee is allowed

ITA 135/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.135/Gty/2024 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri J.P. Gupta, FCAFor Respondent: Shri Kaushik Roy, JCIT
Section 10(26)Section 133(6)Section 143(2)Section 25Section 250Section 269SSection 271D

u/s 10(26) on his income, he cannot claim that provisions of the Income Tax Act do not apply to him. In fact the Income Tax Act itself contains a provision that his income is exempted from tax. However, such exemption from tax cannot render his exempt from the consequences of infraction of the other provisions of the Income