Search: penalty u/s 271

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Section 153A5 Section 271(1)(c)2 Section 139(1)2 Section 682

ASHOKA TUBEWELL BORING ENGINEERING & CONSTRUCTION,KOLKATA vs. DCIT, CC-2, PATNA

In the result, the appeal of the Revenue in ITA No

ITA 90/PAT/2025[2016-17]Status: HeardITAT Patna18 Jul 2025AY 2016-17

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 271(1)(c)Section 68

Penalty u/s. 271(1)(c) income returned & accepted by\nAO in order passed u/s 153 Arws 143 (3) - HELD THAT:\nThere was no reference made to any incriminating\ndocument found during the search. Therefore, we are of\nthe view that the addition of undisclosed income was\nbased on the statement furnished under section