HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA
The appeal stand allowed
ITA 156/ASR/2023[2011-12]Status: DisposedITAT Amritsar20 Jan 2026AY 2011-12
Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)
For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B
273B and partially confirmed the penalties, inter-alia, on the ground that but for the reopening of the assessment, the assessee would not have disclosed this income. The impugned penalties as levied by Ld.
AO were reduced to half. Aggrieved, the assessee is in further appeals before us in all the years.
3. The undisputed position that emerges is that
