SHRI MEDHI RAM DODUM,ITANAGAR vs. INCOME TAX OFFICER, WARD -1, TINSUKIA
In the result, the appeal of the assessee is allowed for statistical purpose
ITA 112/GTY/2020[2011-12]Status: DisposedITAT Guwahati08 Dec 2022AY 2011-12
Bench: Dr. Manish Borad & Shri Sonjoy Sarma] Assessment Year: 2011-12 Shri Medi Ram Dodum Vs. Ito, Ward-1, Tinsukia S/O. Arung Dodum, H. No. 26, D Sector, Papum Pare
Section 2Section 271(1)(B)Section 271(1)(c)Section 274
u/s 271(1)(c) of the Act without specifying the limb of the penalty and finally imposed by the penalty for concealment of inaccurate particulars of income. However, the assessee has challenged the imposition of penalty mainly on the basis of notice itself, therefore, we deem it proper to decide the legal issue involved in the instant case, instead