KISHAN KUMAR AGARWAL,SECUNDERABAD vs. ACIT., CENTRAL CIRCLE 2(4), HYDERABAD
In the result, appeal filed by the assessee is dismissed
ITA 573/HYD/2023[2016-17]Status: DisposedITAT Hyderabad18 Jan 2024AY 2016-17
Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita No.573/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2016-17) Shri Kishan Kumar Vs. Asstt. C. I. T. Agarwal Central Circle 2(4) Secunderabad Hyderabad Pan:Ablpa3923C (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/01/2024 घोषणा की तारीख/Pronouncement: 18/01/2024 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Dated 2.12.2022 Of The Learned Cit(A)-12, Hyderabad Relating To A.Y.2016-17. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Order Of The Learned Cit (A) In Confirming The Penalty Of Rs.17,05,680/- Levied By The Assessing Officer U/S 271(1)(C) Of The I.T. Act.
For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. Sheetal Sarin, DR
Section 132Section 139Section 153ASection 153CSection 271(1)(c)
153C of the Act is to be considered as return filed u/s 139 of the I.T. Act. He submitted that since the Assessing Officer has made the assessment on the basis of the return filed in response to notice u/s 153A, therefore, this return is to be considered for the purpose of penalty and the penalty is to be levied
