AMIT KUMAR VERMA,PATNA vs. ITO, WARD- 6(1), PATNA
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 357/PAT/2023[2015-16]Status: DisposedITAT Patna04 Dec 2025AY 2015-16
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 144Section 147Section 148Section 234ASection 250Section 271(1)(c)
penalty proceedings u/s 271(1)(c) of the Income tax Act, 1961 for concealment of income.
8. For that the order of the CIT (Appeal) and assessment order passed by the Id. Assessing officer is wrong, arbitrary and unjustified in the facts and circumstances of the case and is bad in law as well as fact