ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. HITECH CONSTRUCTION, DHUBRI
In the result, the appeals filed by the Revenue in ITA Nos
ITA 133/GTY/2020[2014-15]Status: DisposedITAT Guwahati13 Apr 2023AY 2014-15
Bench: Dr. Manish Borad & Sri Sonjoy Sarma
Section 132Section 139Section 153ASection 250Section 271Section 271(1)(c)Section 271A
2,20,04,050/- in the return filed in compliance to the notice u/s 153A of the Act. Ld. AO completed the assessment u/s 143(3) r.w.s. 153A of the Act accepting the income declared by the assessee. However, penalty proceedings were initiated u/s 271(1)(c) of the Act and vide penalty order dated
28.06.2019 penalty
