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

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. - For the purposes of this section,- (a)"undisclosed income" means- (i)any income

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

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. - For the purposes of this section,- (a)"undisclosed income" means- (i)any income

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

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. - For the purposes of this section,- (a)"undisclosed income" means- (i)any income

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

271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation. - For the purposes of this section,- (a)"undisclosed income" means- (i)any income

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

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

9. We have heard rival contentions and perused the records\nplaced before us. Revenue is aggrieved with the finding of Id.\nCIT(A) deleting the penalty levied u/s 271(1)(c) of the Act for AY\n2014-15 & AY 2015-16 and penalty levied 271AAB(1)(a) of the\nAct for AY 2016-17. As far as penalty levied u/s

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 132(1) and Survey Operations u/s 133A of the Income Tax Act, hereinafter

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

u/s 132(4) was made during the course of search and seizure. 4. For that the Ld. CIT(A) has erred in passing the order without giving the opportunity of being heard which is against the principle of natural justice. The appellant has filed a time petition on 24.04.2023. The Ld. CIT(A) was in hurry to pass the order

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

u/s 132(4) was made during the course of search and seizure. 4. For that the Ld. CIT(A) has erred in passing the order without giving the opportunity of being heard which is against the principle of natural justice. The appellant has filed a time petition on 24.04.2023. The Ld. CIT(A) was in hurry to pass the order

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

u/s 132(4) was made during the course of search and seizure. 4. For that the Ld. CIT(A) has erred in passing the order without giving the opportunity of being heard which is against the principle of natural justice. The appellant has filed a time petition on 24.04.2023. The Ld. CIT(A) was in hurry to pass the order

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

u/s 132(4) was made during the course of search and seizure. 4. For that the Ld. CIT(A) has erred in passing the order without giving the opportunity of being heard which is against the principle of natural justice. The appellant has filed a time petition on 24.04.2023. The Ld. CIT(A) was in hurry to pass the order

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/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

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/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

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/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

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/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

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/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

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/-. The assessment was completed u/s 143(3) read with section 153A of the Act on 13th March, 2022, and returned income was accepted. Hon'ble Courts have held time and again that once the assessee furnishes income tax return u/s 153A of the Act, and the same is accepted by the learned Assessing Officer for the purpose of carrying

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

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 of convenience and brevity. 2. The assessee is in appeal before

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

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 of convenience and brevity. 2. The assessee is in appeal before