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1 result for “penalty u/s 271”+ Section 168clear

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Key Topics

Section 153D3Section 153C2

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