ATUL N. SHAH,AHMEDABAD vs. THE JT.CIT, RANGE-4(2), AHMEDABAD
In the result, both the appeals of the assessee are allowed
ITA 952/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2013-14
Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita Nos. 952 & 953/Ahd/2023 िनधा"रण वष"/Assessment Year: 2013-14 बनाम बनाम बनाम बनाम Atul N. Shah, 45, Mahalaya Bungalows, Jcit, Vs. Nr. High Court, Sola, Range 4(2), Ahmedabad-380060 Ahmedabad Pan : Ajqps 4627 Q अपीलाथ"/ (Appellant) "त्यथ"/ (Respondent) िनधा" रती की ओर से / Assessee By : Shri Dhrunal Bhatt, Ar "#थ% की ओर से / Revenue By: Shri Atul Pandey, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 29/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 23/08/2024 आदेश आदेश/O R D E R आदेश आदेश
For Appellant: Shri Dhrunal Bhatt, ARFor Respondent: Shri Atul Pandey, Sr DR
Section 131Section 132ASection 250Section 269SSection 269TSection 271DSection 271E
271) held that conclusion as a result of suspicion could not take the place of proof. This principle would apply even in case of penalty proceedings though the decision was rendered in connection with grant of registration to the firm.
With Regards to levy of penalty u/s 271E for violation of section 269T on similar facts
It has not been