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16 results for “penalty u/s 271”+ Section 35(1)clear

Sorted by relevance

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Key Topics

Section 271(1)24Section 271(1)(c)14Section 143(3)11Penalty11Section 25010Addition to Income10Section 271A8Section 10(26)7Disallowance

SHRI TAKING WELLY,ITANAGAR vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, the both the appeals filed by the assessees in I

ITA 175/GTY/2020[2015-16]Status: DisposedITAT Guwahati02 Jan 2023AY 2015-16

Bench: Sh. Sanjay Garg & Dr. Manish Borad

Section 10(26)Section 271Section 271(1)(c)Section 274

u/s 271(1)(c) of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals), Guwahati-1, Guwahati [in short ld. “CIT(A)”] dated 24.09.2020. 2. The assessees are in appeal before the Tribunal raising the following grounds: “1. For that the penalty order passed by the learned Commissioner of Income Tax (Appeals

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

7
Section 2746
Section 153A6
Cash Deposit5
ITA 179/GTY/2020[2015-16]Status: DisposedITAT Guwahati02 Jan 2023AY 2015-16

Bench: Sh. Sanjay Garg & Dr. Manish Borad

Section 10(26)Section 271Section 271(1)(c)Section 274

u/s 271(1)(c) of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals), Guwahati-1, Guwahati [in short ld. “CIT(A)”] dated 24.09.2020. 2. The assessees are in appeal before the Tribunal raising the following grounds: “1. For that the penalty order passed by the learned Commissioner of Income Tax (Appeals

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

35. Consequently, it is obligatory on the part of the Assessing Officer to demonstrate and prove that undisclosed income of the specified previous year was found during the course of search or as a result of the search.” 6. It was also submitted that there are several other judgements which state that the penalty may not be imposed in certain

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

35. Consequently, it is obligatory on the part of the Assessing Officer to demonstrate and prove that undisclosed income of the specified previous year was found during the course of search or as a result of the search.” 6. It was also submitted that there are several other judgements which state that the penalty may not be imposed in certain

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

35, the appellant has submitted as follows: "Not knowing that an appeal had to be filed online." The delay is condoned only in the interest of natural justice and the matter is taken up for adjudication as hereunder. 4 Kenneth Blah The Grounds of appeal, the facts and circumstances of the case, the submissions of the assessee and the case

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

ITA 85/GTY/2020[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

Section 143(2)Section 143(3)Section 150(1)Section 150(2)Section 250Section 271(1)(c)

35,109 7 31.03.2010 130,32,47,966 8 31.03.2011 136,01,89,749 9 31.03.2012 141,38,93,166 4.1 Despite showing high amount as sundry creditors in its Balance Sheet over the years, the assessee has not even furnished details of same. Even the garden-wise details of sundry creditors has not been furnished. No annexures or list

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

ITA 216/GTY/2019[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

Section 143(2)Section 143(3)Section 150(1)Section 150(2)Section 250Section 271(1)(c)

35,109 7 31.03.2010 130,32,47,966 8 31.03.2011 136,01,89,749 9 31.03.2012 141,38,93,166 4.1 Despite showing high amount as sundry creditors in its Balance Sheet over the years, the assessee has not even furnished details of same. Even the garden-wise details of sundry creditors has not been furnished. No annexures or list

SHRI MANOJ KUMAR JAJODIA,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessee are allowed

ITA 36/GTY/2020[2016-17]Status: DisposedITAT Guwahati16 Jun 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133ASection 143(3)Section 147Section 271(1)Section 274

Section 274 was initiated on 22.11.2018. Thereafter the notice was issued u/s 271(1)(c ) of the Act on 09.01.2019 to the assessee to explain as to why penalty should not be imposed for furnishing inaccurate particulars of income. It was noted by the AO in the assessment proceedings that the assessee had deposited cash into the bank accounts

SHRI MANOJ KUMAR JAJODIA,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessee are allowed

ITA 35/GTY/2020[2015-16]Status: DisposedITAT Guwahati16 Jun 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133ASection 143(3)Section 147Section 271(1)Section 274

Section 274 was initiated on 22.11.2018. Thereafter the notice was issued u/s 271(1)(c ) of the Act on 09.01.2019 to the assessee to explain as to why penalty should not be imposed for furnishing inaccurate particulars of income. It was noted by the AO in the assessment proceedings that the assessee had deposited cash into the bank accounts

SHRI MANOJ KUMAR JAJODIA,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessee are allowed

ITA 34/GTY/2020[2014-15]Status: DisposedITAT Guwahati16 Jun 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133ASection 143(3)Section 147Section 271(1)Section 274

Section 274 was initiated on 22.11.2018. Thereafter the notice was issued u/s 271(1)(c ) of the Act on 09.01.2019 to the assessee to explain as to why penalty should not be imposed for furnishing inaccurate particulars of income. It was noted by the AO in the assessment proceedings that the assessee had deposited cash into the bank accounts

SHRI MANOJ KUMAR JAJODIA,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessee are allowed

ITA 37/GTY/2020[2017-18]Status: DisposedITAT Guwahati16 Jun 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133ASection 143(3)Section 147Section 271(1)Section 274

Section 274 was initiated on 22.11.2018. Thereafter the notice was issued u/s 271(1)(c ) of the Act on 09.01.2019 to the assessee to explain as to why penalty should not be imposed for furnishing inaccurate particulars of income. It was noted by the AO in the assessment proceedings that the assessee had deposited cash into the bank accounts

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

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

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

Section 143(3)Section 250Section 44A

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

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

Section 143(3)Section 250Section 44A

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

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

Section 143(3)Section 250Section 44A

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier