EKSHAD AHAMAD PATODI,U S NAGAR vs. ACIT(OSD), WARD-2(3)(5), KHATIMA
In the result, the Appeal filed by the assessee is allowed
ITA 76/DDN/2019[2012-13]Status: DisposedITAT Dehradun15 Dec 2022AY 2012-13
Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us
Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 40A(3)
disallowed u/s 40A(3) of the Act.
4. The Ld. CIT-A) has sustained penalty contrary to facts and against law.
5. That the impugned order is bad in law and not in consonance with facts, and against the principles of natural justice.”
3. None appeared for the assessee even after the registry issued notices to the assessee.
4. Considering