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8 results for “penalty u/s 271”+ Section 259clear

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Key Topics

Section 14813Section 69C12Section 1448Section 2506Addition to Income6Penalty6Section 142(1)5Section 143(2)5Section 1474

RUBAN PATLIPUTRA HOSPITAL PRIVATE LIMITED,PATNA vs. CIT, PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 653/PAT/2024[2014-15]Status: DisposedITAT Patna26 May 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 653/Pat/2024 Assessment Year: 2014-2015 Ruban Patliputra Hospital Private Limited,……………………………………….………Appellant 19, Patliputra Colony, Patna-800013, Bihar [Pan:Aafcr2222R] -Vs.- Nfac,…………………………………………….…...Respondent New Delhi, Appearances By: Shri A.K. Rastogi, Sr. Advocate, Appeared On Behalf Of The Assessee Sm. Rinku Singh, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 16, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

Section 143(2)Section 148Section 271(1)(c)Section 35A

u/s 148 of the Act, the assessee filed its ITR for AY 2014-15 on 26.04.2021. Accordingly notice under section 143(2) of the Act was issued on 29.06.2021 sending the reasons for reopening the assessment and also requiring the assessee to furnish necessary details and justification for claim of deduction under section 35AD of the Act. It was noteworthy

Section 704
Survey u/s 133A4
Limitation/Time-bar3

MANOJ KUMAR DAS,BEGUSARAI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI

Appeal is allowed for statistical purposes

ITA 391/PAT/2025[2015-16]Status: DisposedITAT Patna30 Oct 2025AY 2015-16

Bench: 19/07/2025. The Appeal Is Delayed By Around 37 Days. 4. That The Assessee States That The Reason For Delay Is That The Assessee Is Suffering From Hiv Aids & Is Constantly Under Treatment. Copy Of Medical Treatment Is Enclosed.

Section 115BSection 142(1)Section 144Section 147Section 148Section 250Section 68

u/s 144 of the Act, for the reason that the Id assessing officer could have resorted to estimation of profit rather than treating the entire cash deposits as undisclosed income. 4 Manoj Kumar Das 16. For that the Id. assessing officer has erred in initiating penalty proceeding under Section 271(1)(c) of the Act. 17. For that

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 630/PAT/2024[2016-17]Status: DisposedITAT Patna15 Oct 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 250Section 271(1)(c)

penalty proceeding U/s. 271(1)(c) of the Income Tax Act, 1961 and its confirmation by the learned Commissioner of Income Tax (Appeals) by dismissing the appellant appeal in his order U/s. 250 of the Income Tax Act, 1961. This order is the subject matter of this 2nd appeal. B. APPELLANT SUBMISSION ON GROUNDS OF APPEAL Though numbers of grounds

ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 321/PAT/2025[2015-16]Status: DisposedITAT Patna07 Oct 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 149Section 250Section 68Section 69A

271(1)(c) of the Act for concealment of income. 15. For that the ld. assessing officer has erred in initiating penalty proceeding under Section 271F of the Act for non filing of ITR. 16. For that the ld. assessing officer has erred in not providing the appellant the reason recorded for initiation of reassessment proceeding under Section

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA vs. ACIT CIRCLE-2, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 261/PAT/2023[2016-17]Status: DisposedITAT Patna13 Aug 2024AY 2016-17

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

259 to 262/PAT/2023 Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 259/PAT/2023 (A.Y. 2014-2015) I.T.A. No. 260/PAT/2023 (A.Y. 2015-2016) I.T.A. No. 261/PAT/2023 (A.Y. 2016-2017) I.T.A

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 262/PAT/2023[2017-18]Status: DisposedITAT Patna13 Aug 2024AY 2017-18

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

259 to 262/PAT/2023 Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 259/PAT/2023 (A.Y. 2014-2015) I.T.A. No. 260/PAT/2023 (A.Y. 2015-2016) I.T.A. No. 261/PAT/2023 (A.Y. 2016-2017) I.T.A

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 260/PAT/2023[2015-16]Status: DisposedITAT Patna13 Aug 2024AY 2015-16

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

259 to 262/PAT/2023 Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 259/PAT/2023 (A.Y. 2014-2015) I.T.A. No. 260/PAT/2023 (A.Y. 2015-2016) I.T.A. No. 261/PAT/2023 (A.Y. 2016-2017) I.T.A

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA, BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 259/PAT/2023[2014-15]Status: DisposedITAT Patna13 Aug 2024AY 2014-15

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

259 to 262/PAT/2023 Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 259/PAT/2023 (A.Y. 2014-2015) I.T.A. No. 260/PAT/2023 (A.Y. 2015-2016) I.T.A. No. 261/PAT/2023 (A.Y. 2016-2017) I.T.A