Search: penalty u/s 271

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Section 1548 Section 115B7 Section 143(3)4 Section 2503

PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI

The appeal of the assessee is partly allowed

ITA 4/JAB/2024[2017-18]Status: DisposedITAT Jabalpur13 Feb 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 115BSection 133ASection 143(3)Section 154Section 234ASection 250Section 68

264) of I.T. Act. Thus, the order passed by the AO u/s 154 of I.T. Act in revising the assessment order by invoking Section 115BBE of I.T. Act; is an order passed without lawful authorities. At this stage, it is not necessary to express a view whether, on merits, it was a fit case for applying Section 115BBE