GANESH RAM DOKANIA,BANKA vs. ACIT, CIR-2, PATNA, PATNA
In the result, the appeal of the assessee is allowed
ITA 238/PAT/2025[2014-15]Status: DisposedITAT Patna08 Jan 2026AY 2014-15
Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Years: 2014-15 Ganesh Ram Dokania………..……..………………….……….……….……Appellant Dokania Market, Aliganj, Bihar-813102.. [Pan: Aadfg1795P] Vs. Acit, Circle-2, Patna…….………...…………………….....……...…..…..Respondent Appearances By: Shri Manish Rastogi, Adv., Appeared On Behalf Of The Appellant. Md. A H Chowdhury, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 17, 2025 Date Of Pronouncing The Order : January 08, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.03.2025 Of The Cit(A)-3, Patna (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2014–15. 2. Facts In Brief Are That The Assessee Is Engaged In Real Estate Business & The Assessee Filed Return Of Income On 15.11.2016 In Response To Notice U/S 153A Of The Act By Declaring Total Income Of Rs.31,56,350/-. Notice U/S. 143(2) Of The Act Was Issued & Subsequently, Assessment U/S. 153A/144 Was Completed At A Total Income Of Rs.25,67,79,232/- Wherein The Assessing Officer Imposed Penalty U/S. 271Aab Of The Act At Rs. 1,60,00,000/- On Undisclosed Income.
Section 143(2)Section 153ASection 250Section 271(1)(c)Section 271ASection 274
2
Ganesh Ram Dokania
6.1
We find that in the above notice u/s 274 r.w.s. 271 of the Act dated
27.12.2016, the Assessing Officer has not either struck off the irrelevant
3
Ganesh Ram Dokania limb or specified the limb under which the penalty was proposed to be levied. In other words, the Assessing Officer has stated both the limbs
