PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

u/s 132 of the Act. and for necessary reference Section 271 AAA of the Act is reproduced below: - “Section 271AAA in The Income Tax Act, 1961 271AAA. [ Penalty

PATLIPUTRA BUILDERS LTD,PATNA vs. ACIT CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

u/s 132 of the Act. and for necessary reference Section 271 AAA of the Act is reproduced below: - “Section 271AAA in The Income Tax Act, 1961 271AAA. [ Penalty

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

u/s 132 of the Act. and for necessary reference Section 271 AAA of the Act is reproduced below: - “Section 271AAA in The Income Tax Act, 1961 271AAA. [ Penalty

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

u/s 132 of the Act. and for necessary reference Section 271 AAA of the Act is reproduced below: - “Section 271AAA in The Income Tax Act, 1961 271AAA. [ Penalty

ASHOKA TUBEWELL BORING ENGINEERING & CONSTRUCTION,KOLKATA vs. DCIT, CC-2, PATNA

In the result, the appeal of the Revenue in ITA No

u/s 271(1)(c) cannot be sustained. The return filed under Section 153A is to be treated as a return under Section 139, and concealment must be judged against this return.", "result": "Allowed", "sections": [ "271(1)(c)", "132(1)", "153A", "132(4)", "68" ], "issues": "Whether the penalty

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

In the result, the appeal of the Revenue is dismissed

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

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

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 271(1)(c) of the Act, we for the purpose of adjudication taken up the facts of ITA No. 184/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad Sah and our decision shall apply mutatis mutandis to all the remaining captioned appeals. 03. Assessee has raised following grounds of appeal: - “1. For that

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 271(1)(c) of the Act, we for the purpose of adjudication taken up the facts of ITA No. 184/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad Sah and our decision shall apply mutatis mutandis to all the remaining captioned appeals. 03. Assessee has raised following grounds of appeal: - “1. For that

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 271(1)(c) of the Act, we for the purpose of adjudication taken up the facts of ITA No. 184/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad Sah and our decision shall apply mutatis mutandis to all the remaining captioned appeals. 03. Assessee has raised following grounds of appeal: - “1. For that

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 271(1)(c) of the Act, we for the purpose of adjudication taken up the facts of ITA No. 184/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad Sah and our decision shall apply mutatis mutandis to all the remaining captioned appeals. 03. Assessee has raised following grounds of appeal: - “1. For that

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 270AA(1)(a) and (b) of the Act, assessee deserves immunity from imposition of penalty. 09. We will first take up the second fold of argument that the assessee deserves immunity from imposition of penalty u/s 270AA of the Act and that case of the assessee is squarely covered by the judgements of Hon'ble Madrass High Court

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

u/s 147 r.w.s. 144 r.w.s. 144B of the Act, and penalty orders under section 271(1)(c) I.T.A. Nos.: 216, 217 & 218/PAT/2025

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

u/s 147 r.w.s. 144 r.w.s. 144B of the Act, and penalty orders under section 271(1)(c) I.T.A. Nos.: 216, 217 & 218/PAT/2025