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54 orders · Page 2 of 2
The Tribunal upheld the penalty, agreeing with the lower authorities that Sub-Registrars are covered under the definition of 'person' and that Section 133(6) is applicable for seeking information. The Tribunal also noted the continued non-compliance with hearing notices.
The Tribunal admitted additional evidence submitted by the assessee, which included a Gift Deed, Sale Agreements, and bank statements, as these were crucial for determining the case. The Tribunal restored the matter to the AO to provide the assessee with another opportunity to present her case with the admitted evidence.
The Tribunal permitted the assessee to withdraw the appeal as she had opted for the Vivad Se Vishwas Scheme. The appeal was dismissed for statistical purposes.
The Tribunal confirmed the CIT(A)'s decision to estimate income from sale of plots at Rs. 1,13,000/-. However, the issue regarding addition under Section 43CA was restored to the Assessing Officer for de novo consideration.