NEETABEN PATEL,VADODARA vs. ITO, WARD-1(2)(2), VADODARA

In the result, the appeals filed by the Assessee are hereby allowed

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

reassessment order thereby the penalty levied u/s. 271D and 271E are bad in law and relied upon various case laws. Perusal of the penalty order makes it clear, the assessee was issued with a show cause notice dated 04-07-2019 as to why not impose penalty u/s. 271D and 271E for contravening the provisions of Section

NEETABEN PATEL,VADODARA vs. ITO, WARD-1(2)(2), VADODARA

In the result, the appeals filed by the Assessee are hereby allowed

reassessment order thereby the penalty levied u/s. 271D and 271E are bad in law and relied upon various case laws. Perusal of the penalty order makes it clear, the assessee was issued with a show cause notice dated 04-07-2019 as to why not impose penalty u/s. 271D and 271E for contravening the provisions of Section