MAHANT PANDEY,ROHTAS vs. NFAC, DELHI
In the result, both the appeals filed by the assessee are partly allowed for statistical purposes
ITA 182/PAT/2025[2017-18]Status: DisposedITAT Patna21 Aug 2025AY 2017-18
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 271ASection 271FSection 272A(1)(d)
156 of the Income Tax Act, 1961 (“the Act”) read with show cause notice dated 08.06.2021 issued for initiating penalty proceedings under section 274 read with Section 270A of the Act. The Petitioner had received a notice dated 22.04.2021 for Assessment Year 2018-2019 calling upon to show cause as to why assessment should not be completed