AMARJOT SINGH,VILLAGE BABEHALI DISTT GURDASPUR vs. INCOME TAX OFFICER GURDASPUR, GURDASPUR
In the result, all the five appeals filed by the assessee are allowed for statistical
ITA 598/ASR/2024[2017-2018]Status: DisposedITAT Amritsar07 Oct 2025AY 2017-2018
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69
section 44AB of the Act,
1961. However, since we have remanded the quantum appeal back to the files of the
ld. first appellate authority for adjudication on merits of the case, we also deem it fit
and proper to remand this penalty appeal u/s 271B back to the ld. first appellate
authority to decide the matter in tandem with
