MANOJ KUMAR DAS,BEGUSARAI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI
Appeal is allowed for statistical purposes
ITA 391/PAT/2025[2015-16]Status: DisposedITAT Patna30 Oct 2025AY 2015-16
Bench: 19/07/2025. The Appeal Is Delayed By Around 37 Days. 4. That The Assessee States That The Reason For Delay Is That The Assessee Is Suffering From Hiv Aids & Is Constantly Under Treatment. Copy Of Medical Treatment Is Enclosed.
Section 115BSection 142(1)Section 144Section 147Section 148Section 250Section 68
u/s 144 of the Act, for the reason that the Id assessing officer could have resorted to estimation of profit rather than treating the entire cash deposits as undisclosed income.
4
Manoj Kumar Das
16. For that the Id. assessing officer has erred in initiating penalty proceeding under Section 271(1)(c) of the Act.
17. For that