MR .AKSHAT DONERIA ,NOIDA vs. ITO 4(1) , AGRA
In the result, the appeal of the assessee is allowed
ITA 141/AGR/2018[2011-12]Status: DisposedITAT Agra25 Jul 2023AY 2011-12
Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us
For Appellant: Shri P.K. Sahgel, AdvocateFor Respondent: Shri Shailendra Srivastava, Sr. DR
Section 142(1)Section 143(3)Section 271(1)(b)Section 273BSection 274
penalty under chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard. It was further submitted that it is evident from the order u/s. 271(1)(b) of the Act dated 7.3.2014
that the AO had sent the show cause notice u/s. 271(1)(b) of the Act dated
