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4 results for “disallowance”+ Section 270A(1)clear

Sorted by relevance

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Key Topics

Section 270A10Section 44A7Section 1444Addition to Income4Section 2503Section 143(3)3Section 54F3Deduction3Section 115B2Section 143(2)

SANGAM ALMIRAH PRIVATE LIMITED,MUZAFFARPUR vs. NFAC, DELHI

In the result, the appeal filed by the assessee is allowed

ITA 338/PAT/2025[2018-19]Status: DisposedITAT Patna27 Oct 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 270ASection 270A(9)

disallowed. Penalty proceeding was also initiated and the order under section 270A was passed on 10/02/2022 treating the sum of ₹3,80,091/- as misreporting of income. In the penalty order, the Ld. AO has mentioned that in view of the provision of section 270AA(3), the assessee’s case was not eligible for grant of immunity and the penalty

PREM KUMAR GOUTAM,LAKHISARAI vs. ITO WARD- 2 (5), LAKHISARAI

In the result, the appeal of the assessee is allowed

ITA 156/PAT/2023[2017-18]Status: Disposed
2
Natural Justice2
Penalty2
ITAT Patna
12 Oct 2023
AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 115BSection 139(4)Section 143(2)Section 143(3)Section 144Section 270ASection 44ASection 69CSection 80C

disallowed it. In case, an income is offered @ 8% of the gross receipt under section 44AD and the ld. Assessing Officer did not record a finding that this benefit u/s 44AD is not available to the assessee, then, he cannot direct the assessee to produce Profit & Loss Account and show the sources of the expenditure. The estimated rate

RANI DEVI,PATNA vs. INCOME TAX OFFICER, PATNA

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

ITA 308/PAT/2025[2017-18]Status: DisposedITAT Patna25 Nov 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 145(3)Section 250Section 44ASection 69ASection 80C

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 of the Act. 6. Aggrieved with the assessment order, the assessee filed an appeal

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

In the result, the appeal is dismissed

ITA 715/PAT/2024[2017-18]Status: DisposedITAT Patna06 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 250(2)Section 48Section 54Section 54F

1: It is submitted that the AO completed the assessment u/s 143(3) while making the addition u/s 144. The order is contradictory and bad, both in law and on facts. I.T.A. No.: 715/PAT/2024 Assessment Year: 2017-18 Seema Srivastava. It is noted that the submission of the appellant is not ground wise. The same is clear from the submission