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3 results for “reassessment”+ Section 272A(1)(d)clear

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Key Topics

Section 1478Section 2504Section 142(1)4Section 1484Cash Deposit3Reassessment3Section 271A2Section 272A(1)(d)2Section 271F2Section 143(3)

PAVAN KUMAR BHAGAT,SAHARSA vs. ITO, WARD-3(4), SAHARSA, SAHARA

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

ITA 281/PAT/2024[2017-18]Status: DisposedITAT Patna02 Sept 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 37Section 69A

reassessment proceeding under Section 147 of the Act and has grossly acted in violation of the directions of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd vs ITO reported in [2002] 125 Taxman 963 (SC) and [2003] 259 ITR 19 (SC). 10. For that the Ld. Assessing officer has erred not serving any notice

2
Penalty2
Addition to Income2

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)

272A(1)(d) of the Act is also initiated. The assessee has not filed his return of income for A.Y. 2017-18, penalty u/s. 271F of the Act is also initiated for failure to furnish the return of income I. That it is prayed that as the order is not passed on merits hence, demand may be stayed. That

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)

272A(1)(d) of the Act is also initiated. The assessee has not filed his return of income for A.Y. 2017-18, penalty u/s. 271F of the Act is also initiated for failure to furnish the return of income I. That it is prayed that as the order is not passed on merits hence, demand may be stayed. That