NAMITA TIWARI,MUMBAI vs. ITO, WARD 2(1), FARIDABAD
In the result, appeal of the assessee is allowed
ITA 2980/DEL/2023[2012-13]Status: DisposedITAT Delhi29 May 2024AY 2012-13
Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2980/Del/2023 िनधा"रणवष"/Assessment Year: 2012-13
Section 139(1)Section 143(3)Section 148Section 271ASection 271F
271A of the Act. The assessee filed concise grounds of appeal as under: -
“1. On the facts and circumstances of the case, the learned CIT(A), NFAC, Delhi erred in confirming penalty under section 271F particularly when, the quantum appeal of the appellant is pending with CIT(A).
I.T.A.No.2980/Del/2023
2. On the facts and circumstances of the case