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 where search has been initiated. [ Inserted by Act 22 of 2007, Section 77 (w.e.f. 1.4.2007).] (1)The Assessing Officer may, notwithstanding anything contained in any other provisions of this Act, direct

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 where search has been initiated. [ Inserted by Act 22 of 2007, Section 77 (w.e.f. 1.4.2007).] (1)The Assessing Officer may, notwithstanding anything contained in any other provisions of this Act, direct

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 where search has been initiated. [ Inserted by Act 22 of 2007, Section 77 (w.e.f. 1.4.2007).] (1)The Assessing Officer may, notwithstanding anything contained in any other provisions of this Act, direct

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 where search has been initiated. [ Inserted by Act 22 of 2007, Section 77 (w.e.f. 1.4.2007).] (1)The Assessing Officer may, notwithstanding anything contained in any other provisions of this Act, direct

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 where search has been initiated. [ Inserted by Act 22 of 2007, Section 77 (w.e.f. 1.4.2007).] (1)The Assessing Officer may, notwithstanding anything contained in any other provisions of this Act, direct

M/S VATSA CONSTRUCTION PVT LTD.,PATNA vs. ACIT, CIRCLE-2, PATNA

In the result, the appeals of the assessee are allowed

Bench: Sh. N. K. Sainiita No. 09/Pat./2017 : Asstt. Year : 2007-08 Ita No. 10/Pat./2017 : Asstt. Year : 2007-08 M/S Vatsa Constructions Pvt. Vs Asstt. Commissioner Of Income Tax, Ltd., Kasturba Path, North S.K. Circle-2, Puri, Patna-800013 Patna (Appellant) (Respondent) Pan No. Aabcv2236R Assessee By : Sh. Rakesh Kumar, Adv. Revenue By : Sh. Kausik Kumar Das, Sr. Dr Date Of Hearing : 13.03.2018 Date Of Pronouncement : 15.03.2018 Order These Two Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 06.10.2016 Of Ld. Cit(A)-1, Patna.

section 271(1).” ITA Nos. 09 & 10/Pat./2017 4 Vatsa Construction 10. We, therefore, by respectfully following the ratio laid down in the aforesaid referred to cases delete the penalty levied by the AO u/s 271(1)(c) of the Act and sustained by the ld. CIT(A). 11. In ITA No. 10/Pat./2017, the only grievance

RAINBOW PRODUCTS PVT LTD,PATNA vs. ACIT, CENTRAL CIRCLE-1, PATNA

Appeal is allowed

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am]

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). 3 Rainbow Products Pvt. Ltd., AY-2014-15 (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation.-For the purposes of this section

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

u/s 132(4) was made during the course of search and seizure. 4. For that the Ld. CIT(A) has erred in passing the order without giving the opportunity of being heard which is against the principle of natural justice. The appellant has filed a time petition on 24.04.2023. The Ld. CIT(A) was in hurry to pass the order

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

u/s 132(4) was made during the course of search and seizure. 4. For that the Ld. CIT(A) has erred in passing the order without giving the opportunity of being heard which is against the principle of natural justice. The appellant has filed a time petition on 24.04.2023. The Ld. CIT(A) was in hurry to pass the order

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

u/s 132(4) was made during the course of search and seizure. 4. For that the Ld. CIT(A) has erred in passing the order without giving the opportunity of being heard which is against the principle of natural justice. The appellant has filed a time petition on 24.04.2023. The Ld. CIT(A) was in hurry to pass the order

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

u/s 132(4) was made during the course of search and seizure. 4. For that the Ld. CIT(A) has erred in passing the order without giving the opportunity of being heard which is against the principle of natural justice. The appellant has filed a time petition on 24.04.2023. The Ld. CIT(A) was in hurry to pass the order

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

1)/139(4) and the returned income u/sl53A. However, on perusal of assessment records, it was found that instead of issuing notice u/s 271AAB(1A) of the Act, notice u/s 27.1 (l)(c) was issued due to a typographical error. As such, the notice should read as penalty notice u/s 271AAB(1A) in place of 271 (l)(c). This

SHAMBHU PRAKASH SAH,PATNA vs. ITO, WARD-6(3), PATNA

In the result, appeal filed by the assessee stands allowed on legal ground

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

u/s 271(1)(c) of the Act without specifying the limb of the penalty 2 AY: 2010-11 Shambhu Prakash Sah and finally imposed the penalty for concealment by filling of inaccurate particulars of income. The Assessee challenged the Imposition of penalty mainly on the basis of notice itself, therefore we deem it appropriate to decide the legal issue

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 Assessment Year: 2016-17 Sanjay Yadav and 271(1)(b

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 Assessment Year: 2016-17 Sanjay Yadav and 271(1)(b

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 Assessment Year: 2016-17 Sanjay Yadav and 271(1)(b

YASHWANT SINGH,PATNA vs. DCIT, PATNA

In the result, the appeals of the assessee ITA Nos

271(1)(b)\n22.12.2021\n12. He referring to the above chart has submitted that the last date of\npassing the penalty order was 30.06.2020. However, the impugned penalty\norder has been passed on 22.12.2021.\n12.1. The Ld. DR has also fairly admitted that the impugned penalty order\nis time barred.\n12.2. Similar is the position relating to the other

JOANNA GOKAVI,NEW DELHI vs. ITO, WARD-1, MOTIHARI

Appeal is allowed

Bench: Shri S.S. Godara, Hon’Ble Jm & Dr. A. L. Saini, Hon’Ble Am Assessment Year:2012-13 बनाम Dr. (Mrs.) Joanna Gokavi Ito, Ward – 1, Motihari / B-19, Anand Niketan, New V/S. Delhi – 110021. Pan No.Amepg 2067 M अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent Shri Ajay Kumar, Addl. Cit, Sr. Dr

u/s. 274 of the Act should specifically state as to whether penalty is being proposed to be imposed for concealment of particulars of income or for furnishing inaccurate particulars of income. The Hon’ble High court has further laid down that certain printed form where all the grounds given in section 271 are given would not satisfy the requirement