ACIT, CENTRAL CIRCLE-2, PATNA vs. SHRI DUDHESHWAR NATH SINGH, PATNA
In the result, the appeal filed by the Revenue is dismissed
ITA 15/PAT/2021[1995-96]Status: DisposedITAT Patna08 Jan 2025AY 1995-96
Bench: The Ld. Cit(A), This Penalty Was Deleted But, As Has Been Pointed Out By The Ld. Ar, The Impugned Order Is Passed In The Name Of Dudheshwar Nath Singh, Sunil Bhawan, Punai Chak, Patna – 800023 (Status Of “Individual”).
Section 250Section 271(1)(c)Section 273Section 274Section 292BSection 69A
section 271(1)(c) of the 1.T. Act by holding that issue of notice u/s 271(1)(c) by not specifying the nature of default i.e. penalty proceedings are being initiated for furnishing of inaccurate particulars or for concealment of income makes the penalty order liable to be cancelled. In deciding the issue the Ld. CIT(A) has failed
