PRATEEK GUPTA,GHAZIABAD vs. PR, CIT, GHAZIABAD
In the result, the appeal of the assessee is allowed
ITA 785/DEL/2021[2015-16]Status: DisposedITAT Delhi05 Dec 2022AY 2015-16
Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2015-16 Prateek Gupta, Vs. Pr. Cit 152, Chanderpuri, Ghaziabad Ghaziabad, Uttar Pradesh 201001 Pan Atbpg8602J (Appellant) (Respondent)
For Appellant: Shri Satyajeet Goel, CAFor Respondent: Shri Rajesh Kumar, CIT(DR)
Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 263Section 271Section 271(1)(c)
penalty proceedings u/s 271(l)(c) of the Income Tax Act,
1961. 3(i)
That on facts and circumstances of the case, the Ld. CIT was not justified in directing the assessing officer to re-compute tax liability in accordance with section 115BBE of the Act even though the computation of tax in the assessment order is neither erroneous
