PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

section 271(1)(c) of the Act for A.Ys. 2009-10, 2010-11, 2013-14, 2014-15 and u/s 271AAA of the Act for A.Y. 2011-12 to A.Y. 2012-13 vide orders evenly dated 30th July, 2018. 02. Since, common grounds have been raised for ITA Nos. 52, 53, 56 & 57/PAT/2021 against levy of penalty u/s 271

PATLIPUTRA BUILDERS LTD,PATNA vs. ACIT CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

section 271(1)(c) of the Act for A.Ys. 2009-10, 2010-11, 2013-14, 2014-15 and u/s 271AAA of the Act for A.Y. 2011-12 to A.Y. 2012-13 vide orders evenly dated 30th July, 2018. 02. Since, common grounds have been raised for ITA Nos. 52, 53, 56 & 57/PAT/2021 against levy of penalty u/s 271

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

section 271(1)(c) of the Act for A.Ys. 2009-10, 2010-11, 2013-14, 2014-15 and u/s 271AAA of the Act for A.Y. 2011-12 to A.Y. 2012-13 vide orders evenly dated 30th July, 2018. 02. Since, common grounds have been raised for ITA Nos. 52, 53, 56 & 57/PAT/2021 against levy of penalty u/s 271

PATLIPUTRA BUILDERS LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the captioned appeals of the assessee for A

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm

section 271(1)(c) of the Act for A.Ys. 2009-10, 2010-11, 2013-14, 2014-15 and u/s 271AAA of the Act for A.Y. 2011-12 to A.Y. 2012-13 vide orders evenly dated 30th July, 2018. 02. Since, common grounds have been raised for ITA Nos. 52, 53, 56 & 57/PAT/2021 against levy of penalty u/s 271

ASHOKA TUBEWELL BORING ENGINEERING & CONSTRUCTION,KOLKATA vs. DCIT, CC-2, PATNA

In the result, the appeal of the Revenue in ITA No

u/s 271(1)(c) of the Act on the surrendered income of ₹5 crore and\nlevied the impugned penalty vide its order dated 25th March, 2022. When the\nmatter reached before the first appellate authority, we after considering the\nfacts of the case and examining the same in light of the settled judicial\nprecedence has deleted the impugned penalty. Thought

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

In the result, the appeal of the Revenue is dismissed

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

271(1)(c) of the Act are initiated for concealment of income”. 5. Ld. Assessing Officer thereafter imposed a penalty under section 271AAB(1A) of the Income Tax Act. The penalty order is a very brief order, which reads as under:- “A search and seizure operation u/s

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 271(1)(c) of the Act, we for the purpose of adjudication taken up the facts of ITA No. 184/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad Sah and our decision shall apply mutatis mutandis to all the remaining captioned appeals. 03. Assessee has raised following grounds of appeal: - “1. For that

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 271(1)(c) of the Act, we for the purpose of adjudication taken up the facts of ITA No. 184/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad Sah and our decision shall apply mutatis mutandis to all the remaining captioned appeals. 03. Assessee has raised following grounds of appeal: - “1. For that

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 271(1)(c) of the Act, we for the purpose of adjudication taken up the facts of ITA No. 184/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad Sah and our decision shall apply mutatis mutandis to all the remaining captioned appeals. 03. Assessee has raised following grounds of appeal: - “1. For that

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the both the assessee in ITA

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

Section 271(1)(c) of the Act, we for the purpose of adjudication taken up the facts of ITA No. 184/PAT/2023, for A.Y. 2014-15 in the case of Nand Kumar Prasad Sah and our decision shall apply mutatis mutandis to all the remaining captioned appeals. 03. Assessee has raised following grounds of appeal: - “1. For that

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

271/-, which included the additional income of ₹5,15,000/-. The return of income furnished in response to notice u/s 153A of the Act was accepted as assessed income by the learned Assessing Officer in the assessment proceedings carried out ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 u/s

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

271/-, which included the additional income of ₹5,15,000/-. The return of income furnished in response to notice u/s 153A of the Act was accepted as assessed income by the learned Assessing Officer in the assessment proceedings carried out ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 u/s

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

271/-, which included the additional income of ₹5,15,000/-. The return of income furnished in response to notice u/s 153A of the Act was accepted as assessed income by the learned Assessing Officer in the assessment proceedings carried out ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 u/s

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

271/-, which included the additional income of ₹5,15,000/-. The return of income furnished in response to notice u/s 153A of the Act was accepted as assessed income by the learned Assessing Officer in the assessment proceedings carried out ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 u/s

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

271/-, which included the additional income of ₹5,15,000/-. The return of income furnished in response to notice u/s 153A of the Act was accepted as assessed income by the learned Assessing Officer in the assessment proceedings carried out ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 u/s

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

271/-, which included the additional income of ₹5,15,000/-. The return of income furnished in response to notice u/s 153A of the Act was accepted as assessed income by the learned Assessing Officer in the assessment proceedings carried out ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 u/s

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

u/s 147 r.w.s. 144 r.w.s. 144B of the Act, and penalty orders under section 271(1)(c) I.T.A. Nos.: 216, 217 & 218/PAT/2025 Assessment Year: 2016-17 Sanjay Yadav and 271(1)(b) of the Act respectively. Since all these appeals were taken up together, they were heard together and are being decided vide this common order for the sake

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

u/s 147 r.w.s. 144 r.w.s. 144B of the Act, and penalty orders under section 271(1)(c) I.T.A. Nos.: 216, 217 & 218/PAT/2025 Assessment Year: 2016-17 Sanjay Yadav and 271(1)(b) of the Act respectively. Since all these appeals were taken up together, they were heard together and are being decided vide this common order for the sake