MAHAVEER SINGH,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD
In the result, the appeal filed by the Assessee is hereby dismissed
ITA 840/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Mar 2026AY 2018-19
Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)
Section 139(1)Section 142(1)Section 143(3)Section 148Section 234FSection 263(1)Section 270ASection 270A(2)(b)Section 272A(1)(d)Section 44A
202/- u/s. 44AD of the Act on the turnover of Rs.1,31,30,550/-. The assessee claimed that it had paid the appropriate tax including interest and fee payable u/s. 234F of the Act totaling to Rs.2,92,320/-. The assessing officer accepted the above returned income and initiated penalty proceedings u/s. 272A