SH.MOHIT BATOLA,DEHRADUN vs. ACIT, CC, DDN, DEHRADUN
In the result, appeal of the assessee is allowed
ITA 101/DDN/2024[2010-11]Status: DisposedITAT Dehradun30 Oct 2025AY 2010-11
Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2010-11] Mohit Batola Vs Acit 155, Village Miyanwala Central Circle P.O.-Harrawala, Dehradun, Dehradun, Uttarakhand Uttarakhand-248001 Pan-Aftpb3533M Appellant Respondent Assessee By Shri Verendra Kalra, Ca Revenue By Shri S.K.Chaterjee, Cit Dr Date Of Hearing 05.08.2025 Date Of Pronouncement 30.10.2025 Order
Section 132Section 142(1)Section 143(2)Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 250Section 271(1)(c)Section 274(1)
u/s 271(1)(c) of the Act, notice was issued to the assessee dated 28.03.2013. Thereafter another notice was issued on 21.12.2020. Ld. AR submits that from the perusal of both the notices (reproduced below), it could be seen that in both notices, it was not specified whether the penalty proceedings were initiated for concealment of particulars of income
