Search: penalty u/s 271

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Section 271(1)(b)5 Section 1482 Section 142(1)2

BANCO CONSTRUCTION,BANSAL KOTHI, NEHRU COLONY THATIPUR vs. ACIT, FACELESS

In the result, the appeal of the Assessee is dismissed

ITA 64/AGR/2026[2014-15]Status: DisposedITAT Agra02 Apr 2026AY 2014-15

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singhbanco Construction, Vs. Acit, Bansal Kothi, Nehru Faceless, Gwalior Colony, Thatipur, Gwalior (Appellant) (Respondent) Pan: Aabfb7336D Assessee By : Shri Anurag Singh, Adv Revenue By: Shri Shailendra Srivastava, Sr. Dr Date Of Hearing 18/03/2026 Date Of Pronouncement 18/03/2026

For Appellant: Shri Anurag singh, AdvFor Respondent: Shri Shailendra Srivastava, Sr. DR

Section 142(1)Section 144Section 144BSection 147Section 148Section 194ASection 271(1)(b)

u/s 271(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.06.2025 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’). 2. The only issue to be decided in this appeal is as to whether the learned CITA was justified in confirming the levy of penalty under section 271