SHRI PAWAN KUMAR ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR
In the result, the bunch of appeals are allowed
ITA 16/ASR/2023[2014-15]Status: DisposedITAT Amritsar23 Aug 2023AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Rohit Kapoor, CA &For Respondent: Sh. Digvijai Kumar Chaudhary, Sr. DR
Section 132Section 153ASection 153CSection 271(1)(c)
1). The assessee cannot be visited with penalty.
10. From the above, it is evident that the premise of the appellant
was also subject to search on 25-09-2019. Therefore, the appellant
cannot be referred to as a ‘person other than the person referred to in
section 153A'. Since the section 153A refers to a person whose
premises have