ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI JAMMU BEG,
In the result, the levy of penalty is cancelled and the appeal of the appellant is allowed
ITA 196/JAB/2016[2012-13]Status: FixedITAT Jabalpur20 Sept 2023AY 2012-13
Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleacit, Vs. Shri Jammu Beg, Satna, M/S Mirza Transport, Madhya Pradesh. Main Road, Waidhan, Singrauli. Madhya Pradesh.
For Appellant: NoneFor Respondent: Shri Shravan Kumar Gotru, CIT-DR
Section 143(2)Section 143(3)Section 269SSection 271D
34,37,980/- and passed the order u/s 271D of the Act.
4. Aggrieved by the penalty order, the assessee has filed an appeal before the CIT(A), Whereas the CIT(A) considered the grounds of appeal, submissions of the assessee, finding of the AO and deleted the penalty. Aggrieved by the penalty order, the revenue has filed an appeal
