SUKHMINDER SINGH,CHANDIGARH vs. INCOME TAX OFFICER, WARD 2(1), CHANDIGARH
In the result, the order of the Ld
ITA 278/CHANDI/2025[2011-12]Status: DisposedITAT Chandigarh22 Sept 2025AY 2011-12
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)
For Appellant: Shri T.N. Singhla, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual)
Section 143Section 143(3)Section 148Section 234ASection 250Section 271(1)(b)Section 271(1)(c)Section 271A
271(1)(b) of the Act.
13. That the Ld. CIT(A) has wrongly upheld initiation of penalty proceedings u/s 271A of the Act.
14. That the learned assessing officer has wrongly initiated penalty proceedings u/s 234A,234B and 234C of the Act.
15. That the assessee prays for any addition, deletion, amendment and modification in the grounds of appeal
