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1 result for “penalty u/s 271”+ Section 272Bclear

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Key Topics

Section 44A4Section 271B3Section 153C2

M/S GURUKRUPA DEVELOPERS,GODHRA vs. THE DCIT, CENTRAL CIRCLE-1,, VADODARA

In the result, the appeal of the assessee is allowed

ITA 41/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 41/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 M/S Gurukrupa Developers, D.C.I.T., Mahavir Complex, Vs. Central Circle-1, Opp. Fci Godown, Vadodara. Sapana Road, Godhra-389001. Pan: Aaifg8293P

For Appellant: Shri Ketan H. Shah, with Shri Aman K. Shah, A.RFor Respondent: Shri Deelip Kumar, Sr. DR
Section 132Section 142Section 143(3)Section 153ASection 153CSection 271BSection 27ISection 44Section 44A

u/s 271B. I find no reason to interfere with the penalty order for the AY 2012-13. 6. Being aggrieved by the order of the learned CIT-A, the assessee is in appeal before us. 7. The learned AR before us inter-alia submitted that the books and other supporting documents of the assessee were impounded by the search team