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4 results for “penalty u/s 271”+ Section 153Cclear

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Key Topics

Section 271(1)(c)18Section 153C8Section 142(1)4Addition to Income4Section 132(1)3Section 133A3Section 153A3Section 143(3)3Section 1323

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

In the result, all the appeals filed by the assessee are allowed

ITA 487/PAT/2022[2015-16]Status: DisposedITAT Patna29 Jul 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

Section 106Section 132Section 132(1)Section 133ASection 142(1)Section 143(3)Section 153ASection 153CSection 271(1)(c)

153C of the Act declaring total income of Rs.2,54,100/- for A.Y.2014-2015, Rs.4,19,890/- for A.Y.2015- 2016 and return of income u/s. 142(1) of the Act was filed declaring total income at Rs.4,89,730/- for A.Y.2016-2017. Consequently, the Assessing Officer framed the assessment u/s.153A of the Act for A.Y.2014-2015 & 2015-2016 and u/s

Penalty3
Search & Seizure3
Survey u/s 133A3

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

In the result, all the appeals filed by the assessee are allowed

ITA 486/PAT/2022[2014-15]Status: DisposedITAT Patna29 Jul 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

Section 106Section 132Section 132(1)Section 133ASection 142(1)Section 143(3)Section 153ASection 153CSection 271(1)(c)

153C of the Act declaring total income of Rs.2,54,100/- for A.Y.2014-2015, Rs.4,19,890/- for A.Y.2015- 2016 and return of income u/s. 142(1) of the Act was filed declaring total income at Rs.4,89,730/- for A.Y.2016-2017. Consequently, the Assessing Officer framed the assessment u/s.153A of the Act for A.Y.2014-2015 & 2015-2016 and u/s

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

In the result, all the appeals filed by the assessee are allowed

ITA 488/PAT/2022[2016-17]Status: DisposedITAT Patna29 Jul 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

Section 106Section 132Section 132(1)Section 133ASection 142(1)Section 143(3)Section 153ASection 153CSection 271(1)(c)

153C of the Act declaring total income of Rs.2,54,100/- for A.Y.2014-2015, Rs.4,19,890/- for A.Y.2015- 2016 and return of income u/s. 142(1) of the Act was filed declaring total income at Rs.4,89,730/- for A.Y.2016-2017. Consequently, the Assessing Officer framed the assessment u/s.153A of the Act for A.Y.2014-2015 & 2015-2016 and u/s

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

ITA 20/PAT/2022[2014-15]Status: DisposedITAT Patna29 Jul 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm**

Section 142(1)Section 143(2)Section 153CSection 153D

u/s 153D of the Income Tax Act, 1961, with the following directions:-. | SI No. | Name & PAN of the Assessee | Assessment Year | |--------|---------------------------------------------------------------------------|--------------------| | 1. | Shri Sushil Kumar [PAN-ASPPK0802P], A/78, P. C. Colony, Kankarbagh, Patna | | | 2. | Smt. Anita Devi [Pan-AKPPD2722B], A/78, P. C. Colony, Kankarbagh, Patna | 2011-12 to 2017-18 | 3. Proper care should be taken in calculation