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3 results for “penalty u/s 271”+ Depreciationclear

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Key Topics

Section 44A8Section 143(3)4Penalty3Addition to Income3Section 2502Section 271B2Section 271(1)(c)2Limitation/Time-bar2Condonation of Delay

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

ITA 48/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

271(1)(c) of the Act. 6. For that the humble appellant craves leave of the Hon’ble ITAT to take, raise, press, plead and/or argue any other ground or grounds which may arise during the course of hearing of the appeal. “ (b) in ITA No. 68/Pat/2020: 1. The learned AO & CIT (A) have grossly erred in taking an assumption

2

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

ITA 68/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

271(1)(c) of the Act. 6. For that the humble appellant craves leave of the Hon’ble ITAT to take, raise, press, plead and/or argue any other ground or grounds which may arise during the course of hearing of the appeal. “ (b) in ITA No. 68/Pat/2020: 1. The learned AO & CIT (A) have grossly erred in taking an assumption

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

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

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

penalty under section 271(1)(b) for non-compliance of the notices at the end of the assessee. Ultimately the ld. Assessing Officer gone through the books of account submitted before her and made these two additions by recording the following finding:- “Addition u/s 40A(3) for payments exceeding Rs.20,000/- through bearer cheques:- On perusal of Books