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