PRATIBHA BISHT,DELHI vs. ITO,WARD-70(1), NEW DELHI
In the result, the appeal of the assessee is allowed
ITA 2318/DEL/2023[2012-13]Status: DisposedITAT Delhi16 Nov 2023AY 2012-13
Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2012-13] Pratibha Bisht, Vs Ito, A-5-4, Plot 5C, Pragatisheel Bairwa, Ward-70(1), Sector-11, Dwarka, Delhi-110075. New Delhi. Pan-Ahspb0980D Appellant Respondent Appellant By Shri Saurav Rohtagi, Ca Respondent By Shri Baldev Singh Negi, Sr.Dr Date Of Hearing 02.11.2023 Date Of Pronouncement 16.11.2023 Order
Section 148Section 24Section 271(1)(C)Section 271(1)(c)Section 274
purchases, making out of bogus bills, etc. He accordingly brought to tax a sum of Rs. 1,72,775 by his assessment order..................
The ITO, by that order, Initiated action for imposition of penalty under s.
271(1)(c) of the Act.
(ii) Para-5: Sir Sadilal Sagar & General Mills case. (A.Y. 1958-59)
The assessee company, which derived
