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1 result for “reassessment u/s 147”+ Section 271A(1)(d)clear

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Key Topics

Section 271F4Section 139(1)4Section 1482Section 143(3)2

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