SHRI PAWAN KUMAR,JALANDHAR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR
In the result, the bunch of appeals are allowed
ITA 18/ASR/2023[2016-17]Status: DisposedITAT Amritsar23 Aug 2023AY 2016-17
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)
penalty levied u/s 271(l)(c) and 270A on the ground that the AO has
rightly framed the assessment u/s 153C. The CIT(A) has mentioned
that the section