Search: penalty u/s 271

1 result for “penalty u/s 271”+ Section 27lclear

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Section 271A6 Section 153A5 Section 132(1)2 Section 133A2

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

In the result, the appeal of the Revenue is dismissed

ITA 97/PAT/2021[2014-15]Status: DisposedITAT Patna02 Jun 2023AY 2014-15

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

Section 132(1)Section 133ASection 139Section 153ASection 271(1)(c)Section 271ASection 275

27l(])(c) of the Act. Assessment in this group were completed on 27.12.2019. Subsequently, considering the reply of the appellant Assessing Officer modified the penalty notice u/s 271(1)(c) of the Act by stating that: - “It has come to our notice that penalty proceedings in your case were initiated because of the difference of the returned income u/s