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
