Harish Chandra Bhatia Vs. ACIT, Central Circle Dhanbad

Parties Involved

Facts Summary

Both these appeals preferred by the assessee emanate from separate orders of ld. CIT(A), Patna-3 dated 23.02.2023 for A.Ys. 2014-15 and 2015-16 respectively passed u/s. 250 of the Income Tax Act, 1961. Neither any one appeared before us at the time of hearing for and on behalf of the assessee nor filed any adjournment application. After going through material available on record and the submission of the Learned. Sr. DR, we admit the appeal for adjudication. Both these appeals relate to common issue relating to confirming the penalty u/s. 271(1)(c) of the Act they are being decided vide this common order for the sake of convenience.…

Legal Issues

• 1. Confirming the penalty u/s. 271(1)(c) of the Act

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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