Search: condonation of delay

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Section 269S10 Section 271D4

SURJIT KAUR ,PUNJAB vs. ITO WARD 3 , KHANNA, PUNJAB

ITA 1136/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Jan 2026AY 2017-18

Bench: Tribunal.

For Appellant: Sh. Parikshit Aggarwal (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

Section 269SSection 269TSection 271D

delay of 3 days in the appeal which stand condoned. 2. Pursuant to a reference as received from ITO, Ward-3, Khanna for initiation of penalty u/s 271D for violation of Sec.269SS, a show- cause notice was issued by Ld. Addl. CIT, Range-4, Ludhiana (AO) on 27-10-2021. It was stated therein that the assessee sold a plot