Search: penalty u/s 271

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Section 272A2 Section 143(3)2

SHRI SUKHBIR SINGH BEDI,GURDASPUR vs. INCOME TAX OFFICER WARD, GURDASPUR

In the result, the appeal of the assesse is allowed for statistical

ITA 122/ASR/2023[2017-18]Status: DisposedITAT Amritsar20 Jun 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Shri P.N. AroraFor Respondent: Shri Pardeep Kumar, Sr. DR

Section 143(3)Section 271A(1)(d)Section 272ASection 272A(1)(d)Section 69A

272A(1)(d) of the Act without granting reasonable opportunity of being hard to the appellant. He further contended that he has confirmed the penalty without appreciating the facts of the case and passed the order without application of mind thereof. It is argued by the council that the learned CIT appeal has adjudicated the issue of quantum appeal