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
D E R
This appeal is filed by the assessee against the order of the Ld.CIT(Appeals) – NFAC, Delhi dated 25.08.2023 for the AY 2012-13
in sustaining the penalty of Rs.5,000/- u/s 271A of the Act. The assessee filed concise grounds of appeal as under: -
“1. On the facts and circumstances of the case, the learned