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11 results for “penalty u/s 271”+ Section 58clear

Sorted by relevance

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Key Topics

Section 27112Section 25011Addition to Income10Section 271A9Section 153A9Section 271(1)(c)8Section 143(3)7Disallowance7Section 139

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 133/GTY/2020[2014-15]Status: DisposedITAT Guwahati13 Apr 2023AY 2014-15

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 132Section 139Section 153ASection 250Section 271Section 271(1)(c)Section 271A

58,179/- & Rs. 9,05,12,240/-. However, in the return filed u/s 153A of the Act the assessee declared income at Rs. Page 3 of 23 I.T.A. Nos.: 133, 134 & 135/GTY/2020 AYs: 2014-15, 2015-16 & 2016-17 M/s. Hitech Construction. 9,26,88,580/- & Rs. 11,25,16,290/- for AY 2014-15 & AY 2015- 16 respectively. Thus

6
Penalty6
Section 44A5
Depreciation5

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 134/GTY/2020[2015-16]Status: DisposedITAT Guwahati13 Apr 2023AY 2015-16

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 132Section 139Section 153ASection 250Section 271Section 271(1)(c)Section 271A

58,179/- & Rs. 9,05,12,240/-. However, in the return filed u/s 153A of the Act the assessee declared income at Rs. Page 3 of 23 I.T.A. Nos.: 133, 134 & 135/GTY/2020 AYs: 2014-15, 2015-16 & 2016-17 M/s. Hitech Construction. 9,26,88,580/- & Rs. 11,25,16,290/- for AY 2014-15 & AY 2015- 16 respectively. Thus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 135/GTY/2020[2016-17]Status: DisposedITAT Guwahati13 Apr 2023AY 2016-17

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 132Section 139Section 153ASection 250Section 271Section 271(1)(c)Section 271A

58,179/- & Rs. 9,05,12,240/-. However, in the return filed u/s 153A of the Act the assessee declared income at Rs. Page 3 of 23 I.T.A. Nos.: 133, 134 & 135/GTY/2020 AYs: 2014-15, 2015-16 & 2016-17 M/s. Hitech Construction. 9,26,88,580/- & Rs. 11,25,16,290/- for AY 2014-15 & AY 2015- 16 respectively. Thus

SANDEEP JALAN,GUWAHATI vs. DCIT/ACIT CIR-1, GUWAHATI

Appeal is allowed

ITA 157/GTY/2025[2015-2016]Status: DisposedITAT Guwahati19 Nov 2025AY 2015-2016

Bench: The Hon’Ble Tribunal Against The Order Passed By The Cit(A), Dated 08.12.2023, Under The Income Tax Act, 1961. 1. Period Of Delay: There Is A Delay Of 494 Days In Filing The Said Appeal

Section 139(4)Section 143(2)Section 250Section 271(1)(c)Section 68Section 69Section 69C

58,250/-. Subsequently, the case of the assessee was selected for scrutiny under CASS and statutory notices u/s 143(2)/ 142(1) I.T.A. No. 157/GTY/2025 Sandeep Jalan were issued. During the assessment proceedings, it was noted by the AO that the assessee had earned long term capital gains (LTCG) of Rs. 24,10,000/- from sale of shares

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)

58,524/-. The case of the assessee was selected for scrutiny and a notice u/s 143(2) of the Act was issued and served upon the assessee. During the course of assessment proceedings, the Assessing Officer (in short ld. 'AO') found that assessee has shown sundry creditors amounting to Rs. 141.38 Cr as on 31.03.2012. He perused the details

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)

58,524/-. The case of the assessee was selected for scrutiny and a notice u/s 143(2) of the Act was issued and served upon the assessee. During the course of assessment proceedings, the Assessing Officer (in short ld. 'AO') found that assessee has shown sundry creditors amounting to Rs. 141.38 Cr as on 31.03.2012. He perused the details

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

58. Ld. CIT(A), after considering the submissions filed by both the sides, the various provisions of the Income-tax Act, 1961 and the relevant case-laws on the impugned subject, passed an elaborate Order 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

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

58. Ld. CIT(A), after considering the submissions filed by both the sides, the various provisions of the Income-tax Act, 1961 and the relevant case-laws on the impugned subject, passed an elaborate Order 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

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

58. Ld. CIT(A), after considering the submissions filed by both the sides, the various provisions of the Income-tax Act, 1961 and the relevant case-laws on the impugned subject, passed an elaborate Order 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

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

58. Ld. CIT(A), after considering the submissions filed by both the sides, the various provisions of the Income-tax Act, 1961 and the relevant case-laws on the impugned subject, passed an elaborate Order 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

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

58. Ld. CIT(A), after considering the submissions filed by both the sides, the various provisions of the Income-tax Act, 1961 and the relevant case-laws on the impugned subject, passed an elaborate Order 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