SHRI RACHHPAL SINGH SON OF SHRI TARLOK SINGH,FEROZEPUR vs. INCOME TAX OFFICER WARD 3 (1), FEROZEPUR
In the result, appeal of the assessee is allowed
ITA 166/ASR/2020[2013-14]Status: DisposedITAT Amritsar28 Feb 2023AY 2013-14
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Jawsinder Singh, CAFor Respondent: Sh. Ravinder Mittal, Sr. DR
Section 271(1)(b)Section 271(1)(c)Section 274
section 271(1)(c) of the Act, the penalty proceedings had
been initiated i.e., whether for concealment of particulars of income or
furnishing of inaccurate particulars of income. Ld. counsel for the assessee
further submitted that the AO has mentioned in the last line of the notice
that this order is made u/s 271(1)(b), there was no application
