SH. RAMSWAROOP SHIVHARE,GWALIOR vs. D.C.I.T., CENTRAL- 1, BHOPAL

In the result, appeals of the assessee(s) in ITANo

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

144 of the Act but have been framed u/s 143(3) of the Act than the penalty levied u/s 271(1)(b) has been held to be unjustified by Coordinate Bench Indore in the case of Pramila Ghodhe vs. DCIT (2017) 49 CCH 0401 dated 20.03.2017 observing as follows: “We have considered the facts, rival submissions and perused the material

SH. RAMSWAROOP SHIVHARE,GWALIOR vs. D.C.I.T., CENTRAL- 1, BHOPAL

In the result, appeals of the assessee(s) in ITANo