SANDIP JHUNJHUNWALA,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 2483/KOL/2025[2012-2013]Status: DisposedITAT Kolkata20 Jan 2026AY 2012-2013
Section 132Section 132(4)Section 133ASection 139(1)Section 143(3)Section 271(2)Section 271A
imposed penalty u/s 271AAA of the Income-tax\nAct, 1961 (the Act). For the purpose of proper understanding of\nProvisions of Section 271(2)AAA of the Act, the same are extracted\nbelow:-\n\"271AAA. (1)\n(2) Nothing contained in sub-section (1) shall apply if the assessee
