SMT. KAVITA SACHDEV,INDORE vs. ITO-3(4), INDORE, INDORE
In the result, the appeal of the assessee is allowed
ITA 255/IND/2023[2011-12]Status: DisposedITAT Indore16 May 2024AY 2011-12
Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2011-12 Smt. Kavita Sachdev, Income-Tax Officer, 112,Jairampur Colony, 3(4), बनाम/ Indore. Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan : Arcps6793D Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2024 Date Of Pronouncement 16.05.2024
Section 147Section 148Section 271(1)(c)
Section 271(1)(c) of the Act. In the case of
the assessee, if the self-assessment tax paid prior to notice issued u/s 148 is taken
into consideration then there is no amount remains as tax sought to be evaded and
consequently, no penalty is leviable u/s 271(1)(c) of the Income-tax Act, 1961. The
Ld. Authorized
