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
274 read with Section 271(1)(c) of the Act was issued on April 25, 2023, requiring the assessee
.
Page 6 of 16
to appear personally the very next day. Subsequently, the AO passed the penalty order on April 28, 2023. Thus, the reasonable opportunity of being heard, as mandated under the law was not provided, rendering the penalty order