Search: penalty u/s 271

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Section 27412 Section 271(1)(c)6 Section 2714 Penalty2

M/S. R.M. SAHA PETROLEUM AGENCY,AGARTALA vs. INCOME TAX OFFICER, WARD-3, AGARTALA

Appeal is allowed

ITA 226/GTY/2018[2014-15]Status: DisposedITAT Guwahati21 Feb 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15

Section 271Section 271(1)(c)Section 274

u/s. 274 of the Act should specifically state as to whether penalty is being proposed to be imposed for concealment of particulars of income or for furnishing inaccurate particulars of income. The Hon’ble High court has further laid down that certain printed form where all the grounds given in section 271 are given would not satisfy the requirement

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - TINSUKIA , TINSUKIA vs. RINU SINGH L/R OF JOY PRAKASH SINGH , TINSUKIA

Appeal is dismissed

ITA 432/GTY/2019[2014-15]Status: Disposed