PARULBEN VIJAYKUMAR PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(1), AHMEDABAD
In the result, the appeal of the assessee is allowed
ITA 164/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 May 2024AY 2017-18
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal
For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 139Section 147Section 148Section 270ASection 270A(10)Section 270A(8)Section 270A(9)
147 of the Act, the assessee would not have reported the escaped amount and then, the said amount would have escaped assessment. The Assessing Officer, therefore, initiated penalty proceedings under Section 270A
Parulben Vijakumar Patel vs. ITO
Asst.Year –2017-18
- 3–
of the Act for misreporting of income and levied penalty @ 200% of the tax payable on such under reported
