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9 results for “penalty u/s 271”+ Section 44clear

Sorted by relevance

Delhi1,343Mumbai1,098Ahmedabad317Jaipur305Bangalore299Chennai160Karnataka128Hyderabad125Raipur123Indore120Kolkata108Pune108Surat80Chandigarh78Rajkot50Amritsar47Allahabad45Visakhapatnam41Calcutta34Cuttack32Lucknow30Cochin24Agra21Nagpur21Kerala18Dehradun13Panaji10Guwahati9Jodhpur8Patna6Jabalpur6SC4Telangana3Rajasthan2Varanasi2Ranchi1

Key Topics

Section 10(26)14Addition to Income9Section 2508Section 143(3)7Section 153D6Section 44A5Depreciation5Disallowance5Section 271(1)(c)

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D

271(1)(c)/271AAB is to be initiated after careful consideration. Keep proper note, i.e. your satisfaction for initiation of penalty quoting proper section under which penalty proceedings are initiated. Penalty notice is to be issued specifying proper section & served upon the assessee. 4. Sentence regarding approval u/s. 153D is to be mentioned in “note not for the assessee

4
Section 251(2)2
Section 143(2)2
Exemption2

NYANYA GOLLO,ITANAGAR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

In the result, ITA No. 110/Gau/2020 is allowed and ITA No

ITA 167/GTY/2020[2016-17]Status: DisposedITAT Guwahati06 Oct 2023AY 2016-17

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 10(26)Section 250Section 251(2)Section 271(1)(c)

44,929/-. We observe from the rival contentions and records available before us that the status of the assessee as Schedule Tribe and claim u/s. 10(26) is not disputed. We have also observed that the assessee has earned the income from sale of medicines from proprietary concerns M/s. Sara Drug House and from contractual receipts from Gollo Enterprises

NYANYA GOLLO,ITANAGAR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

In the result, ITA No. 110/Gau/2020 is allowed and ITA No

ITA 110/GTY/2020[2016-17]Status: DisposedITAT Guwahati06 Oct 2023AY 2016-17

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 10(26)Section 250Section 251(2)Section 271(1)(c)

44,929/-. We observe from the rival contentions and records available before us that the status of the assessee as Schedule Tribe and claim u/s. 10(26) is not disputed. We have also observed that the assessee has earned the income from sale of medicines from proprietary concerns M/s. Sara Drug House and from contractual receipts from Gollo Enterprises

INCOME TAX OFFICER, WARD-ITANAGAR & TPS, LAKHIMPUR vs. M/S. M.M. REEDO AUTOMOBILES (P) LTD., ITANAGAR

In the result, the appeal of the revenue is partly allowed for statistical purpose

ITA 149/GTY/2019[2012-13]Status: DisposedITAT Guwahati18 Oct 2022AY 2012-13

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 143(2)Section 144Section 250

44,000/-+Rs.2,22,66,000/- + Rs. 17,37,000/-) as unexplained money.” 3. Brief facts of the case are that the assessee is a private limited company engaged in the business of automobiles. Nil income declared in e-return filed on 22-11-2012 filed for the AY 2011-12. Case selected for scrutiny through CASS (Computer aided Scrutiny

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

44,33,862 Yes 13,57,210 153A 13/02/2021 19 2019- 1,03,35,25,768 33,92,20,310 Yes 69,43,05,460 153A 13/02/2021 20 55. While making fresh claims for deduction u/s 80IA(4) of the Act in the Returns of Income filed in compliance to notices issued u/s 153A of the Act in respect

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

44,33,862 Yes 13,57,210 153A 13/02/2021 19 2019- 1,03,35,25,768 33,92,20,310 Yes 69,43,05,460 153A 13/02/2021 20 55. While making fresh claims for deduction u/s 80IA(4) of the Act in the Returns of Income filed in compliance to notices issued u/s 153A of the Act in respect

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

44,33,862 Yes 13,57,210 153A 13/02/2021 19 2019- 1,03,35,25,768 33,92,20,310 Yes 69,43,05,460 153A 13/02/2021 20 55. While making fresh claims for deduction u/s 80IA(4) of the Act in the Returns of Income filed in compliance to notices issued u/s 153A of the Act in respect

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

44,33,862 Yes 13,57,210 153A 13/02/2021 19 2019- 1,03,35,25,768 33,92,20,310 Yes 69,43,05,460 153A 13/02/2021 20 55. While making fresh claims for deduction u/s 80IA(4) of the Act in the Returns of Income filed in compliance to notices issued u/s 153A of the Act in respect

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

44,33,862 Yes 13,57,210 153A 13/02/2021 19 2019- 1,03,35,25,768 33,92,20,310 Yes 69,43,05,460 153A 13/02/2021 20 55. While making fresh claims for deduction u/s 80IA(4) of the Act in the Returns of Income filed in compliance to notices issued u/s 153A of the Act in respect