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
penalty u/s 271(1)(c) does not arise at all.
Further, the Worthy Commissioner of Income Tax (Appeals)-l, Amritsar, has also dismissed the same and upheld the decision made by Assessing
Officer.
4. The appellant craves leave to add, alter or amend the grounds of appeal at later stage.”
3. None attended on behalf of the assessee. However, considering
