SMT. PRITPAL KAUR,LUDHIANA vs. INCOME TAX OFFICER WARD 4(3), JALANDHAR
ITA 59/ASR/2021[2010-11]Status: DisposedITAT Amritsar07 Aug 2023AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 144Section 148Section 2Section 271F
u/s 271F of IT Act amounting to Rs.5,000. The assessee filed appeal before the Commissioner of Income Tax (Appeals) but CIT (A) has confirmed the penalty on two grounds.
1. That the AR of appellant appear before the AO in the penalty proceedings but has not mentioned about the sale of the property at which the appellant was residing