RAJU VERMA,DEHRADUN vs. INCOME TAX OFFICE, CENTRAL CIRCLE
In the result, the appeal filed by assessee is allowed
ITA 73/DDN/2024[2011-12]Status: DisposedITAT Dehradun23 Apr 2025AY 2011-12
Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2011-12 Raju Verma, Vs. Income Tax Officer, 17/1 Curzon Road, Kotdwar Dehradun (Uttrakhand) (Uttrakhand) Pin 248 001 Pan No. Abipv8176F (Appellant) (Respondent)
For Appellant: Shri KK Juneja, AdvFor Respondent: Shri S.K. Chaterjee, CIT DR
Section 132Section 153DSection 271Section 271(1)(c)
u/s. 153D of the Act. Since, the entire assessment proceedings have been quashed by the Income Tax Appellate Tribunal, the penalty proceedings based on the assessment order may please be treated as no-nest and liable to be cancelled.
5. Learned departmental representative relied on impugned order.
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6. From examination of record in the light of aforesaid rival submissions
