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
penalty under section 271(1)(c) of the Act is bad in law and invalid for the reasons where the show cause notice under section 274 of the Act did not specify the charge against the assessee as to whether it is for concealment of particulars of income or furnishing of inaccurate particulars of income.
5. Contrary to that
