TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI
In the result, assessee’s appeal is allowed
ITA 468/AGR/2025[2014-15]Status: DisposedITAT Agra15 Jan 2026AY 2014-15
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15
Section 143(3)Section 250Section 271(1)(c)Section 274Section 292BSection 56(2)(vii)
45,158/- under section 271(1)(c) of the Act, ignoring the settled position of law that penalty proceedings are quasi-criminal in nature and cannot be sustained merely on the basis of additions or disallowances made in the assessment order.
6. BECAUSE, the Ld. CIT(A) erred in not appreciating that the major addition of Rs.97,31,000/- made
