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

Sorted by relevance

Mumbai497Delhi449Jaipur158Raipur121Bangalore117Ahmedabad109Chennai99Hyderabad91Indore54Chandigarh45Allahabad41Rajkot38Pune37Kolkata33Surat29Amritsar25Visakhapatnam18Cuttack13Lucknow12Nagpur12Jodhpur8Guwahati7Panaji6Patna5Agra4Cochin4Dehradun2Jabalpur1Varanasi1

Key Topics

Section 10(26)14Section 2507Addition to Income7Section 44A5Section 143(3)5Depreciation5Disallowance5Section 271(1)(c)4Section 251(2)

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

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

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

2
Exemption2
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

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 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 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