SMT. PRITPAL KAUR,LUDHIANA vs. INCOME TAX OFFICER WARD 4(3), JALANDHAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

delay of 80 days is condoned, in view of the bonafide reason of the medical ground and accordingly, the appeal is admitted for adjudication on merits. 3 Pritpal Kaur v. ITO 4. The grounds raised are vague and not specific to issue. However, the assessee’s main grievance is that the ld. CIT(A) has wrongly imposed penalty of Rs.5000

LATE SMT. MOHINI PURI THROUGH,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the assessee’s appeal is partly allowed

Bench: Sh. Sanjay Arorai.T.A. No. 76/Asr/2013 Assessment Year: 2004-05

delay being fully explained, was, accordingly, condoned, and the hearing in the matter proceed with. 3. The assessee has raised a legal plea on the ground that the notice u/s. 148 dated 31.3.2011 was in fact served only on 04.04.2011, i.e., beyond the period of six years from the end of the relevant year. The same is therefore