Search: penalty u/s 271

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Section 14712 Section 271(1)(c)7 Section 1485 Penalty5 Addition to Income5 Section 2504 Section 35A3 Section 143(2)2 Section 142(1)2

M/S VATSA CONSTRUCTION PVT LTD.,PATNA vs. ACIT, CIRCLE-2, PATNA

In the result, the appeals of the assessee are allowed

ITA 10/PAT/2017[2007-08]Status: DisposedITAT Patna15 Mar 2018AY 2007-08

Bench: Sh. N. K. Sainiita No. 09/Pat./2017 : Asstt. Year : 2007-08 Ita No. 10/Pat./2017 : Asstt. Year : 2007-08 M/S Vatsa Constructions Pvt. Vs Asstt. Commissioner Of Income Tax, Ltd., Kasturba Path, North S.K. Circle-2, Puri, Patna-800013 Patna (Appellant) (Respondent) Pan No. Aabcv2236R Assessee By : Sh. Rakesh Kumar, Adv. Revenue By : Sh. Kausik Kumar Das, Sr. Dr Date Of Hearing : 13.03.2018 Date Of Pronouncement : 15.03.2018 Order These Two Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 06.10.2016 Of Ld. Cit(A)-1, Patna.

For Appellant: Sh. Rakesh Kumar, AdvFor Respondent: Sh. Kausik Kumar Das, Sr. DR

Section 144Section 271(1)(c)Section 44A

u/s 271(1)(c) of the Act is not leviable on the estimated income in ITA Nos. 26 & 27/Pat./2012 for the assessment years 2002-03 and 2004-05 in the case of M/s Pioneer Construction Company Vs DCIT, Circle, Patna, wherein vide order dated 03.07.2014 it has been held as under: “7. We have heard ld. Representatives of parties

M/S VATSA CONSTRUCTION PVT LTD.,PATNA vs. ACIT, CIRCLE-2, PATNA

M/S VATSA CONSTRUCTION PVT LTD.,PATNA vs. ACIT, CIRCLE-2, PATNA

BIHAR MEDICAL SERVICES AND INFRASTRUCTURE CORPORATION LIMITED,PATNA vs. DCIT, CIRCLE-1, PATNA

BIHAR MEDICAL SERVICES AND INFRASTRUCTURE CORPORATION LIMITED,PATNA vs. DCIT, CIRCLE-1, PATNA

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

BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

RUBAN PATLIPUTRA HOSPITAL PRIVATE LIMITED,PATNA vs. CIT, PATNA