In the result, the appeal of the assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.31/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Rajendra Gadhia The Income Tax Officer बनाम/ Plot No.672 Ward-1, Int.Tax. V/S. Pachasheel Park Ahmedabad Sector No.21 Gandhinagar – 382 021 "थायी लेखा सं./Pan: Bcppg 3929 Q अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Parimalsingh B. Parmar, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 03/10/2024 घोषणा की तारीख /Date Of Pronouncement: 10/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

penalty u/s 271 AAC (1) of the I. T. Act, 1961. 5) The learned CIT (A) has erred in law and on facts of the case in confirming action of the Id. AO in charging interest u/s. 234A, 234B, 234C of the Act. The appellant craves leave to add, amend, alter, edit, delete, modify or change