SHRI VARINDER KUMAR,BATALA vs. INCOME TAX OFFICER WARD-2, BATALA
In the result, the appeal of the assessee bearing ITA No
ITA 54/ASR/2023[2010-11]Status: DisposedITAT Amritsar21 Jun 2023AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 250(6)Section 271Section 271(1)(c)Section 274Section 68
delay of 198 days is condoned.
3. The assessee has taken the following grounds:
“1. That the penalty order passed by the Income Tax Officer,
Ward-2, Batala thereby levying penalty of Rs.5,09,784/- u/s 271
(1 )(c) as well as the order of the Learned Commissioner of Income Tax (Appeals)-1, Amritsar, thereby confirming the penalty order passed