MOHD SARWAR,RAGHAVENDRA NAGAR vs. INCOME TAX OFFICER, WARD-2, KARIMNAGAR
In the result, the appeal of the assessee is partly allowed
ITA 238/HYD/2024[2018-19]Status: DisposedITAT Hyderabad02 Apr 2024AY 2018-19
Bench: Shri Laliet Kumarassessment Year: 2018-19 Mohd. Sarwar, Vs. The Income Tax Officer, 2-8-306/12, Raghavendra Ward – 2, Nagar, Waddepalle, Karimnagar. Hanamkonda, Warangal, Telangana - 506370. Pan : Aoups2364F. (Appellant) (Respondent) Assessee By: Shri A. Vamseedhar, C.A. Revenue By: Shri Mookambikeyan, Sr.Ar Date Of Hearing: 02.04.2024 Date Of Pronouncement: 02.04.2024
For Appellant: Shri A. Vamseedhar, C.AFor Respondent: Shri Mookambikeyan, Sr.AR
Section 142(1)Section 156Section 156(1)Section 250Section 270A
which is prior to the passing of penalty order u/s.270A of the Act, dated:22.01.2022, which is in contravention to the provisions of section 156(1) of the Act and hence the notice of demand u/s.156 is null and void, hence the same needs to be quashed and which