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7 results for “penalty u/s 271”+ Section 32(1)clear

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Key Topics

Section 69C12Section 1488Section 1448Section 143(2)6Penalty6Section 142(1)5Section 271(1)(b)5Addition to Income5Section 704

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA vs. ACIT CIRCLE-2, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 261/PAT/2023[2016-17]Status: DisposedITAT Patna13 Aug 2024AY 2016-17

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

Section 133A4
Survey u/s 133A4

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA, BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 259/PAT/2023[2014-15]Status: DisposedITAT Patna13 Aug 2024AY 2014-15

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 260/PAT/2023[2015-16]Status: DisposedITAT Patna13 Aug 2024AY 2015-16

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 262/PAT/2023[2017-18]Status: DisposedITAT Patna13 Aug 2024AY 2017-18

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

penalty for not responding to his notice under section 271(1)(b) of the Income Tax Act. 5. The ld. Assessing Officer has ultimately taken up the assessment proceeding ex parte according to his best judgment provided under section 144 of the Income Tax Act. The ld. Assessing Officer has confronted the assessee Assessment Years

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

penalty under section 271(1)(b) for non-compliance of the notices at the end of the assessee. Ultimately the ld. Assessing Officer gone through the books of account submitted before her and made these two additions by recording the following finding:- “Addition u/s 40A(3) for payments exceeding Rs.20,000/- through bearer cheques:- On perusal of Books

AMRENDRA PRATAP SINGH,VARANASI vs. INCOME TAX OFFICER WARD- 3(1), GAYA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 101/PAT/2025[2012-13]Status: DisposedITAT Patna07 Oct 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144Section 147Section 250Section 251Section 69A

penalty proceeding under Section 271(1)(c) of the Act. 16. For that the appellant shall place any other point/points at the time of hearing of the appeal.” 3. Brief facts of the case are that the assessee is an agriculturist and had earnings from sale of agricultural produce. The assessee had given a power of attorney to Sri Satish

SHIVENDU SHEKHAR SINGH,PATNA vs. ITO, WARD6(5), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 689/PAT/2024[2011-12]Status: DisposedITAT Patna04 Jun 2025AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthi

Section 143(2)Section 250Section 253(3)Section 271(1)(c)

penalty u/s 271(1)(c) of the Act by the ld. Assessing Officer was confirmed, despite of the fact that all the communication details like email ID and contact no. was correctly mentioned on the appellant’s portal for the communication of notices/letter/orders and in consequence, the assessee was not able to file appeal against the said order within