PRABHAT KUMAR,PATNA vs. ACIT, CIRCLE-4, PATNA

Appeal is allowed\nfor statistical purposes

Section 270A of the Act.\n13. For that the appellant shall place any other point/points at the time of hearing\nof the appeal.\"\n3. On the last date of hearing, none appeared on behalf of the assessee,\nhowever, it was deemed fit to dispose of this matter with the help of Ld.\nDR.\n3.1 The Ld. DR took us through

RANI DEVI,PATNA vs. INCOME TAX OFFICER, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed the claim of Rs.50,000/- under chapter VIA of the Act on account of non-submission/evidence filed by the assessee. Finally, the ld. Assessing Officer determined the total assessed income of the assessee at Rs.51,39,945/- and initiated penalty proceedings under section 270A

SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA

In the result, the appeal is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

section in the return of income. The case laws referred in the submission also support the same contention. However, neither before the AO nor during the appellate proceedings, the appellant has submitted or discussed as to how she fulfills various conditions required for claiming the deduction u/s 54F. The AO has clearly disallowed the claim because of two reasons including