DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE vs. SANTOSH SHIVAJI LAD, BANGALORE
In the result, the appeal of the Revenue is hereby dismissed
ITA 1522/BANG/2024[2013-14]Status: DisposedITAT Bangalore14 Jul 2025AY 2013-14
Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2013-14
For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Murali Mohan M, CIT (DR)
Section 271(1)(c)Section 274Section 36(1)(vii)Section 36(2)Section 57
u/s 271(1)(c). Grounds of appeal 3,4, and 5 are hereby allowed.
11. Being aggrieved by the order of the learned CIT(A) the Revenue is in appeal before us.
12. The learned DR before us argued that, in the facts of this case, the learned CIT(A) was not correct in deleting the penalty. The learned