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11 results for “penalty u/s 271”+ Section 27(1)(c)clear

Sorted by relevance

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Key Topics

Section 14815Section 69C12Addition to Income10Section 142(1)9Section 1479Penalty9Section 143(2)7Section 2506Section 1446

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

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

Section 271(1)(b)5
Cash Deposit4
Survey u/s 133A4

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

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

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

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

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

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

penalty under section 271(1)(b) for non-compliance of the notices at the end of the assessee. Ultimately the ld. Assessing Officer gone through the books of account submitted before her and made these two additions by recording the following finding:- “Addition u/s 40A(3) for payments exceeding Rs.20,000/- through bearer cheques:- On perusal of Books

JITENDRA KUMAR RAY,LALGANJ, HAJIPUR vs. ITO WARD 1(3) VAISHALI, HAJIPUR

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

ITA 344/PAT/2025[2015-16]Status: DisposedITAT Patna21 Jan 2026AY 2015-16

Bench: or at the time of hearing of the Appeal. At the outset of hearing, we noted that the appeal filed by the assessee is delay by 256 days. In this regard, the assessee filed an affidavit dated 14.01.2026 stating the reasons for not filing appeal within the due date which is as under: “We enclose herewith an appeal u/s 253 of the I.T. Act 1961 against the order under section 250 of the Income Tax Act, 1961, relating to

For Respondent: Sh. Manab Adak, JCIT
Section 142(1)Section 143(2)Section 147Section 148Section 234ASection 250Section 253Section 274Section 69

penalty proceedings u/s 274 r.w.s 271(1) (c) & 271F of the I.T. Act, 1961 is arbitrary, unjustified, void, ab-initio and bad in laws. 9) For That the appellant craves leave to add/alter any/all grounds of appeal before or at the time of hearing of the Appeal. 2. At the outset of hearing, we noted that the appeal filed

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

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

ITA 13/PAT/2022[2016-17]Status: DisposedITAT Patna02 Jun 2023AY 2016-17

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

Section 10(37)Section 133(6)Section 2(14)(iii)Section 45(5)Section 54BSection 54F

27,58,960/-. Issue Demand Notice, Challan and a copy of the Order to the assessee. Penalty proceeding u/s 271(1)(c) is also initiated for inaccurate particular of income of Rs.1,25,05,763/-“. 4. Dissatisfied with this assessment order, assessee carried the matter in appeal before the ld. CIT(Appeals). According to the ld. CIT(Appeals), the appeal

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

VINOD PANDEY,SHIV SAGAR, ROHTAS vs. INCOME TAX OFFICER, WARD SASARAM

Accordingly, ITA No.326/Pat/2023 is allowed for statistical purposes, whereas ITA No.327/Pat/2023 is allowed

ITA 327/PAT/2023[2013-2014]Status: DisposedITAT Patna10 Dec 2024AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. Nos.326&327/Pat/2023 Assessment Year: 2013-14 Vinod Pandey………......…………………...........................……….……Appellant Siv Sagar, Rohtas, Bihar-821113. [Pan: Bdqpp7066M] Vs. Ito, Sasaram…………....……...…………………………………....…..Respondent

Section 147Section 148Section 250Section 271(1)(c)

27, 2024 Date of pronouncing the order : December 10, 2024 ORDER Per Sanjay Awasthi, Accountant Member: 1. These are a bunch of two appeals, both for A.Y 2013-14 through which an addition has been made on account of cash deposits in quantum and a penalty u/s 271(1)(c) of the Income Tax Act (hereinafter the ‘Act’) has also

VINOD PANDEY,SHIV SAGAR, ROHTAS vs. INCOME TAX OFFICER, SASARAM

Accordingly, ITA No.326/Pat/2023 is allowed for statistical purposes, whereas ITA No.327/Pat/2023 is allowed

ITA 326/PAT/2023[2013-2014]Status: DisposedITAT Patna10 Dec 2024AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. Nos.326&327/Pat/2023 Assessment Year: 2013-14 Vinod Pandey………......…………………...........................……….……Appellant Siv Sagar, Rohtas, Bihar-821113. [Pan: Bdqpp7066M] Vs. Ito, Sasaram…………....……...…………………………………....…..Respondent

Section 147Section 148Section 250Section 271(1)(c)

27, 2024 Date of pronouncing the order : December 10, 2024 ORDER Per Sanjay Awasthi, Accountant Member: 1. These are a bunch of two appeals, both for A.Y 2013-14 through which an addition has been made on account of cash deposits in quantum and a penalty u/s 271(1)(c) of the Income Tax Act (hereinafter the ‘Act’) has also

SURYADEO PRASAD,SIWAN vs. ITO WARD-2 (3), SIWAN

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

ITA 82/PAT/2023[2017-18]Status: DisposedITAT Patna07 Jan 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 142(1)Section 144Section 250Section 44ASection 69A

27,68,200/- made during the demonetization period as unexplained income u/s 69A and passed the assessment order u/s 144 dated 30.10.2019. Page 2 of 8 I.T.A. No.: 82/PAT/2023 Assessment Year: 2017-18 Suryadeo Prasad. 4. We have heard the rival contentions and very perused the record and the submissions made were also examined. We find that