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Section 2747 Section 271A4 Section 153A2 Section 271(1)(c)2

M/S NANDLAL KESHARDEO,RANCHI vs. ACIT, CENTRAL CIRCLE (1), RANCHI

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

ITA 15/RAN/2025[2016-2017]Status: DisposedITAT Ranchi12 Nov 2025AY 2016-2017

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 271ASection 274

iii) on or before the specified date--- (A) pays the tax, together with interest, if any, in respect of the undisclosed income: and (B) furnishes the return of income for the specified previous year declaring such undisclosed to come therein.; (b) a sum computed at the rate of twenty per cent of the undeclared income of the specified previous year