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
section 142(1) as the copies of the impounded material including the Audited financial statements were not supplied to the assessee. This fact is also recorded in the submissions of the assessee before the CIT(A) reproduced at page nos. 3 to 6 as under:-
"That the present appeals are directed against the penalty order dated
30.01.2019 passed u/s 271