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
272A(1)(b) of the Act for non- compliance to the statutory notices issued u/s. 142(1) and u/s. 143(2) of the Act. Later vide order dated 12-09-2023, the assessing officer dropped the penalty proceedings accepting the reasonable cause for assessee’s failure to comply with the notices, which were served on the wrong address