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10 results for “penalty u/s 271”+ Section 163clear

Sorted by relevance

Delhi166Raipur87Mumbai57Jaipur48Allahabad40Chennai37Chandigarh32Amritsar24Hyderabad22Pune19Ahmedabad15Kolkata13Lucknow12Surat11Bangalore11Patna10Nagpur10Indore9Visakhapatnam7Cochin5Dehradun4Rajkot4Jabalpur2Ranchi2SC1Varanasi1Cuttack1

Key Topics

Section 270A42Section 153A24Section 153D12Addition to Income10Section 139(1)6Section 1326Section 143(3)6Penalty6Survey u/s 133A

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 172/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

6
Natural Justice6
Section 153C4
Section 143(2)4

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 164/PAT/2023[2018-19]Status: HeardITAT Patna29 Aug 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 165/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 166/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 170/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 163/PAT/2023[2017-18]Status: HeardITAT Patna29 Aug 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

271/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

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

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

ITA 19/PAT/2022[2013-14]Status: DisposedITAT Patna29 Jul 2025AY 2013-14
Section 142(1)Section 143(2)Section 153CSection 153D

u/s 153D of the Income\nTax Act, 1961, with the following directions:-.\nSl No.\n1.\n2.\n3.\n4.\nName & PAN of the Assessee\nShri Sushil Kumar [PAN-ASPPK0802P], A/78, P.\nC. Colony, Kankarbagh, Patna\nSmt. Anita Devi [Pan-AKPPD2722B], A/78, P. C.\nColony, Kankarbagh, Patna\nProper care should be taken in calculation of tax and interest thereupon.\nNote sheet /order

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

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

ITA 21/PAT/2022[2015-16]Status: DisposedITAT Patna29 Jul 2025AY 2015-16
Section 142(1)Section 143(2)Section 153CSection 153D

u/s 153D of the Income\nTax Act, 1961, with the following directions:-\nSl No.\n1.\n2.\n3.\n4.\nName & PAN of the Assessee\nShri Sushil Kumar [PAN-ASPPK0802P], A/78, P.\nC. Colony, Kankarbagh, Patna\nSmt. Anita Devi [Pan-AKPPD2722B], A/78, P. C.\nColony, Kankarbagh, Patna\n Assessment Year\n2011-12 to 2017-18\n2011-12 to 2017-18\nProper care

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

u/s 153D of the Income\nTax Act, 1961, with the following directions:-\nSl No.\n1.\n2.\n3.\n4.\nName & PAN of the Assessee\nShri Sushil Kumar [PAN-ASPPK0802P], A/78, P.\nC. Colony, Kankarbagh, Patna\nSmt. Anita Devi [Pan-AKPPD2722B], A/78, P. C.\nColony, Kankarbagh, Patna\nProper care should be taken in calculation of tax and interest thereupon.\nNote sheet /order

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

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

ITA 18/PAT/2022[2012-13]Status: DisposedITAT Patna29 Jul 2025AY 2012-13
Section 142(1)Section 143(2)Section 153CSection 153D

u/s 153D of the Income\nTax Act, 1961, with the following directions:-.\nSl\nNo.\nName & PAN of the Assessee\n Assessment Year\n1. Shri Sushil Kumar [PAN-ASPPK0802P], A/78, P.\n2011-12 to 2017-18\nC. Colony, Kankarbagh, Patna\n2.\nSmt. Anita Devi [Pan-AKPPD2722B], A/78, P. C. 2011-12 to 2017-18\nColony, Kankarbagh, Patna\n3.\n4.\nCertified