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
9. Before the learned CIT(A), the assessee contended that the penalty order passed was void and unjustifiable as it was passed without affording a proper opportunity of being heard. It was submitted that, in the present case, the notice under section 274 read with Section 271(1)(c) of the Act was issued on April 25, 2023, requiring