KUMARSWAMY GANGASHARAISH KALLUR ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE
In the result, appeal filed by the assessee is allowed
ITA 1391/BANG/2024[2014-15]Status: DisposedITAT Bangalore06 Feb 2025AY 2014-15
Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2014-15
For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore
Section 119Section 139(1)Section 143(3)Section 147Section 148Section 263Section 271BSection 44A
penalty under section 271B of the Act. However, during the course of reassessment proceedings, the AO has not initiated penalty