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Section 1474 Section 142(1)4 Section 2502 Section 271A2 Section 272A(1)(d)2 Section 271F2 Section 143(3)2 Section 1482 Cash Deposit2 Penalty

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)

272A(2)(l)(d) of the Income Tax Act,’61 is initiated for noncompliance to the Notice u/s 142(1) dated 24/03/2022. It is not possible for a asseesee to comply in short span of time to make reply which is unjustified and against the principal of natural justice. 17. That Penalty proceeding u/s 271AAC is also initiated