Search: penalty u/s 271

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

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Section 25010 Addition to Income10 Section 271A8 Section 143(3)7 Disallowance7 Section 153A6 Section 44A5 Section 271D5 Section 10(26)

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

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

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

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

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

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

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

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA