SHRI SUKHDEV SINGH PROP KARNAIL SINGH SUKHDEV SINGH,AMRITSAR vs. INCOME TAX OFFICER WARD-3(4), AMRITSAR
In the result, the appeal filed by the assessee is allowed
ITA 107/ASR/2020[2011-12]Status: DisposedITAT Amritsar22 Sept 2022AY 2011-12
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: NoneFor Respondent: Sh. Ghansham Sharma, Sr. DR
Section 139Section 147Section 271Section 271(1)(c)Section 44
270/- declared in the original return of income.
Accordingly, the impugned penalty of 39,504/- has been levied u/s 271(l)(c)
of the Act for furnishing inaccurate particulars of income which has been
confirmed by the Ld. CIT(A) by observing as under:
“6. I have considered the facts of the case and written submissions of the appellant.
Grounds
