SMT. VANI RAMACHANDRAN,BANGALORE vs. INCOME TAX OFFICER, WARD-3(2)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K. & Shri Laxmi Prasad Sahusmt. Vani Ramachandran Vs The Income Tax Officer-3(2)(1) 40, Vishram, 4Th Main Bmtc Building Kalyan Nagar Koramangala Bangalore 560072 Bangalore 560095 Pan – Ajtpr2276F (Appellant) (Respondent) Assessee By: Shri Ravishankar S.V., Advocate Revenue By: Shri Gudimella Vp Pavan Kumar, Jcit Date Of Hearing: 14.03.2023 Date Of Pronouncement: 15.03.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Cit(A) Dated 03.11.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2013-14. 2. The Assessee Has Raised Several Grounds & Also Additional Grounds. However, The Solitary Issue That Was Argued By The Learned A.R. Was Whether The Cit(A) Is Justified In Confirming The Penalty Of Rs.25,000/- Imposed Under Section 271A Of The Act.