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

undisclosed income adjusted and determined by the Hon'ble ITSC is liable for penalty for concealment of income 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

undisclosed income adjusted and determined by the Hon'ble ITSC is liable for penalty for concealment of income 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

undisclosed income adjusted and determined by the Hon'ble ITSC is liable for penalty for concealment of income 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

undisclosed income adjusted and determined by the Hon'ble ITSC is liable for penalty for concealment of income 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) on the total undisclosed income.", "held": "The Tribunal held that in the absence of any incriminating material found during the search, and with the undisclosed income being voluntarily disclosed and accepted by the AO, the penalty

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

undisclosed income of the assessee and total income was assessed u/s 153A at Rs. 4,74,85,650/- as per disclosed income of the assessee. Accordingly, penalty proceedings u/s 271AAB(1A) was initiated for additional disclosure of income in the return filed u/s 153A. The compliance date 14/01/2020 was given to appear personally or through authorized representative and submit

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

penalty levied by the Assessing Officer u/s. 271(1)(b)/272A(1)(d) of the Act respectively for non-compliance of the notices issued during assessment proceedings. 3. First, we take up the quantum appeals. The ITA No. 5/Pat/2024, AY 2015-16 is the main case wherein the assessment was framed u/s. 143(3) of the Act. Based

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

penalty levied by the Assessing Officer u/s. 271(1)(b)/272A(1)(d) of the Act respectively for non-compliance of the notices issued during assessment proceedings. 3. First, we take up the quantum appeals. The ITA No. 5/Pat/2024, AY 2015-16 is the main case wherein the assessment was framed u/s. 143(3) of the Act. Based

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

penalty levied by the Assessing Officer u/s. 271(1)(b)/272A(1)(d) of the Act respectively for non-compliance of the notices issued during assessment proceedings. 3. First, we take up the quantum appeals. The ITA No. 5/Pat/2024, AY 2015-16 is the main case wherein the assessment was framed u/s. 143(3) of the Act. Based

YASHWANT SINGH,PATNA vs. DCIT CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

penalty levied by the Assessing Officer u/s. 271(1)(b)/272A(1)(d) of the Act respectively for non-compliance of the notices issued during assessment proceedings. 3. First, we take up the quantum appeals. The ITA No. 5/Pat/2024, AY 2015-16 is the main case wherein the assessment was framed u/s. 143(3) of the Act. Based

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

penalty levied by the Assessing Officer u/s. 271(1)(b)/272A(1)(d) of the Act respectively for non-compliance of the notices issued during assessment proceedings. 3. First, we take up the quantum appeals. The ITA No. 5/Pat/2024, AY 2015-16 is the main case wherein the assessment was framed u/s. 143(3) of the Act. Based

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

penalty levied by the Assessing Officer u/s. 271(1)(b)/272A(1)(d) of the Act respectively for non-compliance of the notices issued during assessment proceedings. 3. First, we take up the quantum appeals. The ITA No. 5/Pat/2024, AY 2015-16 is the main case wherein the assessment was framed u/s. 143(3) of the Act. Based

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

penalty levied by the Assessing Officer u/s. 271(1)(b)/272A(1)(d) of the Act respectively for non-compliance of the notices issued during assessment proceedings. 3. First, we take up the quantum appeals. The ITA No. 5/Pat/2024, AY 2015-16 is the main case wherein the assessment was framed u/s. 143(3) of the Act. Based

YASHWANT SINGH,PATNA vs. DCIT, CIRCLE-1, PATNA

In the result, the appeals of the assessee ITA Nos

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

penalty levied by the Assessing Officer u/s. 271(1)(b)/272A(1)(d) of the Act respectively for non-compliance of the notices issued during assessment proceedings. 3. First, we take up the quantum appeals. The ITA No. 5/Pat/2024, AY 2015-16 is the main case wherein the assessment was framed u/s. 143(3) of the Act. Based

YASHWANT SINGH,PATNA vs. DCIT, PATNA

In the result, the appeals of the assessee ITA Nos

271(1)(b)\n22.12.2021\n12. He referring to the above chart has submitted that the last date of\npassing the penalty order was 30.06.2020. However, the impugned penalty\norder has been passed on 22.12.2021.\n12.1. The Ld. DR has also fairly admitted that the impugned penalty order\nis time barred.\n12.2. Similar is the position relating to the other assessment

GANESH RAM DOKANIA,BANKA vs. ACIT, CIR-2, PATNA, PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Years: 2014-15 Ganesh Ram Dokania………..……..………………….……….……….……Appellant Dokania Market, Aliganj, Bihar-813102.. [Pan: Aadfg1795P] Vs. Acit, Circle-2, Patna…….………...…………………….....……...…..…..Respondent Appearances By: Shri Manish Rastogi, Adv., Appeared On Behalf Of The Appellant. Md. A H Chowdhury, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 17, 2025 Date Of Pronouncing The Order : January 08, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.03.2025 Of The Cit(A)-3, Patna (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2014–15. 2. Facts In Brief Are That The Assessee Is Engaged In Real Estate Business & The Assessee Filed Return Of Income On 15.11.2016 In Response To Notice U/S 153A Of The Act By Declaring Total Income Of Rs.31,56,350/-. Notice U/S. 143(2) Of The Act Was Issued & Subsequently, Assessment U/S. 153A/144 Was Completed At A Total Income Of Rs.25,67,79,232/- Wherein The Assessing Officer Imposed Penalty U/S. 271Aab Of The Act At Rs. 1,60,00,000/- On Undisclosed Income.

undisclosed income. 3. Aggrieved by the said order, the assessee preferred appeal before the ld. CIT(A), wherein, the appeal of the assessee has been dismissed Ganesh Ram Dokania and the penalty u/s 271AAB as made by the Assessing Officer was confirmed by ld. CIT(A). 4. Being aggrieved, the assessee is in appeal before us. At the time

VIVEK KUMAR RANA,PATNA vs. ASSESSEMENT UNIT, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 115/Pat/2025 Assessment Year: 2016-2017 Vivek Kumar Rana,…….……….………..………Appellant 101, Artak Apartment, Ashiana Road, B.V. College, S.O. Rukanpura, Patna-800014, Bihar [Pan:Adhpr8630D] -Vs.- Assessment Unit, Delhi,………………….…....Respondent Ito/Nfac, Delhi Appearances By: Shri Manish Sinha, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

undisclosed income from long-term capital gain and initiated penalty proceedings under section 271(1)(c) of the Act for concealment of income and furnishing of inaccurate particulars of income. Thus ld. Assessing Officer determined the total income of the assessee at Rs.47,99,250/- (income as per return of income filed u/s

MANOJ KUMAR DAS,BEGUSARAI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI

Appeal is allowed for statistical purposes

Bench: 19/07/2025. The Appeal Is Delayed By Around 37 Days. 4. That The Assessee States That The Reason For Delay Is That The Assessee Is Suffering From Hiv Aids & Is Constantly Under Treatment. Copy Of Medical Treatment Is Enclosed.

u/s 144 of the Act, for the reason that the Id assessing officer could have resorted to estimation of profit rather than treating the entire cash deposits as undisclosed income. 4 Manoj Kumar Das 16. For that the Id. assessing officer has erred in initiating penalty proceeding under Section 271