Search: penalty u/s 271

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Section 1474 Section 2502 Section 1482

BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 205/PAT/2025[2014-15]Status: DisposedITAT Patna30 Jan 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 194(7)Section 194C(6)Section 250

194(7) of the act to whom the details appellant had made the payment of above Rs 1 Lakhs during the year under consideration as per section 194C(6). All the compliance had been complied ITA No.: 205/PAT/2025 Assessment Year: 2014-15 Bijay Kumar Saraf. by the appellant during the year under consideration as per the prevailing law during