SH. SARABJEET SINGH GUMTALA,AMRITSAR vs. INCOME TAX OFFICER, WARD - 5(4), AMRITSAR
ITA 261/ASR/2017[2006-07]Status: DisposedITAT Amritsar30 Jun 2020AY 2006-07
Bench: Shri L. P. Sahu & Shri Ravish Sood
For Appellant: Shri Nipun Khanna (C.A.)For Respondent: Shri Charan Dass, (D.R.)
Section 147Section 271(1)(c)
u/s 271(1)(c) of the Income Tax Act, 1961, dated 29.09.2014 is illegal, arbitrary and contrary to the facts on the record and this illegality pervades all grounds of appeal and no penalty was imposable. That the Worthy
CIT(Appeals) without appreciating completed facts, submissions and legal position has further erred in confirming the decision
