Search: penalty u/s 271

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

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Section 271A6 Section 153A5 Section 132(1)2 Section 133A2

ACIT, CENTRAL CIRCLE-3, PATNA vs. SUBHASH PD. YADAV, PATNA

In the result, the appeal of the Revenue is dismissed

ITA 97/PAT/2021[2014-15]Status: DisposedITAT Patna02 Jun 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 132(1)Section 133ASection 139Section 153ASection 271(1)(c)Section 271ASection 275

271(1)(c) of the Act are initiated for concealment of income”. 5. Ld. Assessing Officer thereafter imposed a penalty under section 271AAB(1A) of the Income Tax Act. The penalty order is a very brief order, which reads as under:- “A search and seizure operation u/s