YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)

251(2); no cogent reasons have been recorded as required under section 250(6). The enhancement, therefore, deserves to be struck down on this ground alone. 11. Because having regard to the facts and circumstances to the case the consequential levy of interest under sections 234A/234B/234C is wrong and without prejudice; the initiation of penalty proceedings, if any, is unwarranted