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1 result for “penalty u/s 271”+ Section 46Aclear

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Key Topics

Section 271(1)(c)3Section 1472

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)

section 271(1)(c) of the Act. vii) For that in any view of the matter the order of the learned assessing officer and also the learned Commissioner of income tax appeal is bad in law and is fit to be set aside. viii) For those other various grounds, if any, shall be urged at the time of hearing