DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALORE
In the result, all these 9 appeals filed by the assessee are allowed
ITA 747/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jun 2025AY 2016-17
Bench: Shri Prashant Maharishi & Shri Keshav Dubey
For Appellant: Shri Ravish Rao, CAFor Respondent: Shri Balusamy N, Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 12ASection 143(1)Section 143(3)Section 271(1)(c)
penalty proceedings were also initiated u/s. 271(1)(c) of the Act for concealment of income.
4. During the penalty