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4 results for “condonation of delay”+ Section 272A(2)(e)clear

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Key Topics

Section 142(1)6Section 1474Section 272A(1)(d)4Section 1444Section 2503Section 1483Cash Deposit3Penalty3Addition to Income

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)

e-scrutiny proceedings, penalty u/s. 272A(1)(d) of the Act is also initiated. The assessee has not filed his return of income for A.Y. 2017-18, penalty u/s. 271F of the Act is also initiated for failure to furnish the return of income I. That it is prayed that as the order is not passed on merits hence, demand

3
Limitation/Time-bar3
Section 271A2
Section 271F2

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 181/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)

e-scrutiny proceedings, penalty u/s. 272A(1)(d) of the Act is also initiated. The assessee has not filed his return of income for A.Y. 2017-18, penalty u/s. 271F of the Act is also initiated for failure to furnish the return of income I. That it is prayed that as the order is not passed on merits hence, demand

PRAKASH GUPTA,GOPALGANJ vs. THE INCOME TAX OFFICER, WARD- 2 (4), SIWAN

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 206/PAT/2025[2017-18]Status: DisposedITAT Patna10 Oct 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 144Section 250Section 69A

condone the delay and admit the appeal for adjudication. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I.T.A. No.: 206/PAT/2025 Assessment Year: 2017-18 Prakash Gupta. “1. That on the facts and circumstances of the case and in law, the learned CIT(Appeals) gravely erred in confirming the addition

THE BEGUSARAI CENTRAL COOPERATIVE BANK LIMITED,BEGUSARAI vs. ITO WARD- 2 (1), BEGUSARAI

In the result, the appeal of the assessee is allowed

ITA 120/PAT/2023[2013-14]Status: DisposedITAT Patna20 Mar 2024AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 142(1)Section 148Section 272A(1)(d)

E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14th March, 2023 passed for A.Y. 2013-14. 2. Though the assessee has taken seven grounds of appeal, but its grievances revolve around a single