Search: penalty u/s 271

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Section 271(1)(c)3 Section 1472 Penalty2 Addition to Income2

ANJANI KUMAR,PATNA vs. ITO, WARD-6(5), PATNA, PATNA

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

ITA 201/PAT/2025[2011-12]Status: DisposedITAT Patna12 Nov 2025AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 250Section 271(1)(c)

penalty amounting to 42,31,654 under section 271(1)(c) of the Act merely on the ground that the additions in the order of assessment form part of income particulars whereof he has concealed notwithstanding the fact that firstly, there is no allegation in the notice as to whether, there is a furnishing of inaccurate particulars or concealing particulars

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

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