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47 results for “reassessment”+ Penaltyclear

Sorted by relevance

Mumbai833 Delhi745 Ahmedabad302 Jaipur260 Chennai235 Hyderabad188 Bangalore187 Pune169 Kolkata165 Raipur116 Rajkot111 Chandigarh97 Indore84 Cuttack62 Surat59 Cochin58 Nagpur55 Ranchi48 Agra47 Patna47 Amritsar40 Guwahati39 Lucknow36 Visakhapatnam30 Dehradun28 Allahabad26 Jodhpur21 Panaji10 Jabalpur5 Varanasi4

Key Topics

Section 270A49 Section 14738 Section 14834 Section 25033 Penalty30 Section 271(1)(c)28 Addition to Income27 Section 14426 Section 143(3)26 Section 263

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

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

ITA 161/PAT/2023[2015-16]Status: HeardITAT Patna29 Aug 2024AY 2015-16

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

Showing 1–20 of 47 · Page 1 of 3

25

Natural Justice23

Survey u/s 133A14

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

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

ITA 184/PAT/2023[2014-15]Status: HeardITAT Patna29 Aug 2024AY 2014-15

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

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

ITA 162/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

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

ITA 185/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

DINESH BARANWAL,EAST CHAMPARAN vs. ITO, WARD-1(3), MOTIHARI

In the result, the appeal of the assessee is stand allowed

ITA 593/PAT/2024[2012-13]Status: HeardITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.593/Pat/2024 Assessment Year: 2012-13 Sri Dinesh Baranwal……………….....…..…………………....Appellant C/ M/S Salarpuria Jajodia & Co., 7, C. R Avenue, 3Rd Floor, Kol-72. [Pan: Adkpg6603N] Vs. Ito, Ward-1(3), Motihari…...……….…............................…..…..... Respondent Appearances By: Shri Siddharth Jhajharia, Fca, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 23, 2025 Date Of Pronouncing The Order : July 24 , 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Dated 24.05.2024 Passed By The Nfac For The Assessment Year 2012-13. 2. At The Outset, It Is Noted That There Is A Delay Of 57 Days In Filing The Present Appeal Before The Tribunal. The Assessee Has Filed A Condonation Petition Explaining The Reasons Or Such Delay. After Considering The Submissions & Materials On Record, We Are Satisfied That There Was Reasonable Cause For The Delay In Filing The Appeal. Accordingly, The Said Delay Is Condoned & The Appeal Is Admitted For Adjudication. 3. Brief Facts Of The Case Are That The Assessee Was A Dealer Of A Telecom Service Operator, Namely M/S Unitech Wireless Tamil Nadu Pvt.

Section 143(1)Section 147Section 148Section 271(1)(C)Section 271(1)(c)Section 44A

penalty-i.e., the reassessment order dated 09.12.2019 1onger survives, the penalty under Section 271(1)(C) cannot be sustained

DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 182/PAT/2022[2012-13]Status: DisposedITAT Patna08 Oct 2024AY 2012-13

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

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 269SSection 269TSection 271DSection 271E

reassessment order could be passed only to gain the limitation for the purpose of visiting the assessee with penalty under

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

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

ITA 182/PAT/2025[2017-18]Status: DisposedITAT Patna21 Aug 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 250Section 271ASection 271FSection 272A(1)(d)

reassessment under section 148 of the Income-tax Act, 1961 5. That the assessee has posted as an engineer and my salary is less than Rs 500000 so I have not filed any return in India as which is as per the provision of Act, hence the initiation of penalty

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

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

ITA 181/PAT/2025[2017-18]Status: DisposedITAT Patna21 Aug 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(3)Section 147Section 148Section 250Section 271ASection 271FSection 272A(1)(d)

reassessment under section 148 of the Income-tax Act, 1961 5. That the assessee has posted as an engineer and my salary is less than Rs 500000 so I have not filed any return in India as which is as per the provision of Act, hence the initiation of penalty

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

Appeal is allowed for statistical purposes

ITA 391/PAT/2025[2015-16]Status: DisposedITAT Patna30 Oct 2025AY 2015-16

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.

Section 115BSection 142(1)Section 144Section 147Section 148Section 250Section 68

penalty proceeding under Section 271(1)(c) of the Act. 17. For that the Id. assessing officer has erred in not providing the appellant the reason recorded for initiation of reassessment

SAVITA DEVI,SUPAUL, BIHAR, INDIA vs. INCOME-TAX OFFICER, WARD-3(4), SAHARSA, SAHARSA,BIHAR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 157/PAT/2025[2015-16]Status: DisposedITAT Patna04 Dec 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 149Section 250Section 69

reassessment on the basis of a false information beyond the limitation period envisaged in sec. 149 is illegal and unsustainable. The consequent assessment order is liable to be quashed. 3 in the Penalty

ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 321/PAT/2025[2015-16]Status: DisposedITAT Patna07 Oct 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 149Section 250Section 68Section 69A

penalty proceeding under Section 271F of the Act for non filing of ITR. 16. For that the ld. assessing officer has erred in not providing the appellant the reason recorded for initiation of reassessment

SANGAM ALMIRAH PRIVATE LIMITED,MUZAFFARPUR vs. NFAC, DELHI

In the result, the appeal filed by the assessee is allowed

ITA 338/PAT/2025[2018-19]Status: DisposedITAT Patna27 Oct 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 270ASection 270A(9)

penalty under section 270A and initiation of proceedings under section 276C or section 276CC, if he fulfils the following conditions, namely:— (a) the tax and interest payable as per the order of assessment or reassessment

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

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

ITA 172/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

penalty under section 270A and initiation of proceedings under section 276C or section 276CC, if he fulfils the following conditions, namely:— (a)the tax and interest payable as per the order of assessment or reassessment

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

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

ITA 170/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

penalty under section 270A and initiation of proceedings under section 276C or section 276CC, if he fulfils the following conditions, namely:— (a)the tax and interest payable as per the order of assessment or reassessment

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

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

ITA 166/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

penalty under section 270A and initiation of proceedings under section 276C or section 276CC, if he fulfils the following conditions, namely:— (a)the tax and interest payable as per the order of assessment or reassessment

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

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

ITA 165/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

penalty under section 270A and initiation of proceedings under section 276C or section 276CC, if he fulfils the following conditions, namely:— (a)the tax and interest payable as per the order of assessment or reassessment

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

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

ITA 164/PAT/2023[2018-19]Status: HeardITAT Patna29 Aug 2024AY 2018-19

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

penalty under section 270A and initiation of proceedings under section 276C or section 276CC, if he fulfils the following conditions, namely:— (a)the tax and interest payable as per the order of assessment or reassessment

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

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

ITA 163/PAT/2023[2017-18]Status: HeardITAT Patna29 Aug 2024AY 2017-18

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 270A

penalty under section 270A and initiation of proceedings under section 276C or section 276CC, if he fulfils the following conditions, namely:— (a)the tax and interest payable as per the order of assessment or reassessment

IIT PATNA,PATNA vs. DC/AC EXEMPTION CIR PATNA, PATNA BIHAR

In the result the appeal of the assessee is allowed

ITA 337/PAT/2025[2017-18]Status: DisposedITAT Patna25 Nov 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.337/Pat/2025 Assessment Year: 2017-18 Iit, Patna……………………………………………………………....Appellant Admin Block Bihta, Patna-801106. [Pan: Aaaai2401A] Vs. Dc/Ac, Exemption, Circle-Patna.……………..………………….…..... Respondent Appearances By: Shri Ankit Kumar, Ca Appeared On Behalf Of The Appellant. Md. A H Chowdhary, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 20, 2025 Date Of Pronouncing The Order : November 25, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Dated 19.05.2025 Passed By The Nfac, Delhi [The ‘Cit(A)’] Under Section 250 Of The Income-Tax Act, 1961. 2. Brief Facts Of The Case Are That The Assessee, Iit Patna, Did Not File Its Return Of Income For The Assessment Year 2017–18. The Assessing Officer (Ao) Relied Upon Information Available Regarding: Cash Deposits: ₹10593857/- Term Deposits: ₹62,69,99,990/- Contract Receipt: ₹8,51,325/- Interest U/S 194A Of The Act : ₹31,59,501/-

Section 139Section 144BSection 147Section 148Section 194ASection 250Section 272A(2)(e)

penalty. 6. We have considered the facts and submissions of the parties in the present case the assessee did not deliberately evade filing of return of income and arose due to administrative or procedural error. In the I.T.A. No.337/Pat/2025 IIT, Patna reassessment

ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 261/PAT/2025[2014-15]Status: DisposedITAT Patna13 Oct 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 144Section 250Section 271(1)(c)

penalty is being levied, which is wrong, illegal and unjustified 5. That the whole order passed by the NFAC is bad in facts and law. That the appellant craves leave to add, alter, amend, or vary the above grounds of appeal at or before the time of hearing.” 3. Brief facts of the case are that the assessee