RAGHUBIR SINGH PUNIA,NEW DELHI vs. ITO, WARD 30(8), NEW DELHI., NEW DELHI
In the result, the appeal of the assessee is partly allowed as
ITA 2252/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Sept 2024AY 2012-13
Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2252/Del/2024 िनधा"रणवष"/Assessment Year: 2012-13
Section 127Section 148Section 151Section 271(1)(c)Section 69A
penalty u/s 271(1)(c) of the Act is premature, therefore, need not be to adjudicated.
11. That under the facts and circumstances of the case, the Ld. CIT(A) has erred in law as much as in fact in
I.T.A.No.2252/Del/2024
upholding the levy of tax demand of Rs.18,06,250/- on an assessed income of Rs.39
