Search: section 68

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Key Topics

Section 153A5 Section 2503 Section 1443 Section 271(1)(c)3 Section 139(1)2 Section 682 Penalty2

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

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

ITA 90/PAT/2025[2016-17]Status: HeardITAT Patna18 Jul 2025AY 2016-17

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 271(1)(c)Section 68

5A to section 271(1)(C) of the Act until and\nunless the quantum addition is based on some\nincriminating document. Accordingly, we hold that there\ncannot be any penalty under section 271(1)(C) of the Act\nin the given facts and circumstances. Decided in favour\nof assessee.\n11. Similar was the view taken by Coordinate Bench

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

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

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

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA