Search: penalty u/s 271

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Section 271(1)(b)12 Section 14812 Section 142(1)12 Section 133A8 Section 143(2)4 Section 2744 Penalty4 Survey u/s 133A4

SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, all four appeals of the assessee are allowed

ITA 67/ALLD/2020[2017-18]Status: DisposedITAT Allahabad25 Jul 2022AY 2017-18

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Mr. A.K. Singh, Sr. DR

Section 133ASection 142(1)Section 143(2)Section 148Section 271(1)(b)Section 274

u/s 148 of the IT Act but the Hon'ble Allahabad High Court stayed the prosecution proceeding which facts itself show the arbitrariness action on the part of two lower authorities imposing and confirming the penalty hence such actions are not legal therefore the penalty is unwarranted and therefore liable to be deleted. 7. That in any view