M/S. TARUN SHARMA ,HOWRAH vs. ITO, WARD - 46(4) , KOLKATA

This is an appeal filed by the assessee against the order of Ld. CIT(A)-14, Kolkata dated 26.07.2018 for AY 2012-13.

The sole issue involved in this appeal of assessee is against the ex parte order of Ld. CIT(A) in respect of initiation of proceedings u/s. 271D of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) and thereafter levy of penalty u/s. 271D of the Act.