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
Section 271AAC(1) in the reassessment order, however wrongly issued penalty notice u/s. 271(1)(c) of the Act. Therefore we are of the considered opinion, the revisionary jurisdiction invoked u/s. 263 by directing the Assessing
Officer to issue correct penalty notice by modifying the reassessment order is well within the provisions of law, which does not require any interference
