THE DCIT, CENTRAL CIRCLE-2, VADODARA vs. SHRI AMITKUMAR RAMNIKLAL TILVA, BARODA
In the result the appeal filed by the Revenue is dismissed
ITA 1409/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad20 Apr 2022AY 2016-17
Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1073/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2015-2016 Shri Amit Ramniklal Tilva, J.C.I.T., 401, Kishan Heights, Vs. Circle-21, Near Deco World, Baroda. Opp. Akota Stadium, Baroda. Pan: Adnpt9775H & आयकर अपील सं./Ita No. 1409/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2016-2017 D.C.I.T., Shri Amit Ramniklal Tilva, Circle-2, Vs. 401, Kishan Heights, Baroda. Near Deco World, Opp. Akota Stadium, Baroda. Pan: Adnpt9775H
For Appellant: Ms Urvashi Shodhan, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 132Section 139(1)Section 139(4)Section 143(3)Section 153ASection 271(1)Section 271(1)(C)Section 271(1)(c)
4). In view of the above, we hold that the assessee gets the benefit / immunity under clause (b) of Explanation to section 271(1)(c) because the assessee has filed its return of income within the "due date" and, therefore, the penalty levied by the Assessing Officer cannot be sustained on this ground. Even though we are not affirming
