Search: penalty u/s 271

4 results for “penalty u/s 271”+ Section 197(1)clear

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Section 153D12 Section 153C4 Section 143(2)4 Section 142(1)4 Addition to Income4

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

1) of the Act. It was observed\nby the Id. AO that during the course of search assessee had deposited\ncash of ₹68,293/- with Punjab National bank, Doctor's Colony,\nKankarbagh, patna, which according to the Id. AO could not be\nexplained and accordingly, the same was added to the income of the\nassessee. The Id. AO noted that

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: Disposed