VIKAS VIJAY GUPTA,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD
In the result, the appeal filed by the Assessee is hereby\ndismissed
ITA 404/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad27 May 2025AY 2017-18
Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे
Section 115BSection 147Section 263Section 271Section 271(1)(c)Section 271ASection 274Section 69A
section 270A(6) of the Act. Further, we find that in the case of\nAddl. CIT v. J.K. D's Costa (supra), the Hon'ble High Court has held penalty\nproceedings do not from part of assessment proceedings and failure of the\nAssessing Officer or ITO to record in the assessment order, his satisfaction or\nlack of it in regard
