Search: penalty u/s 271

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Section 271(1)(c)5

CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

ITA 61/JAB/2024[2013-14]Status: DisposedITAT Jabalpur26 Aug 2025AY 2013-14

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: Shri Vijay Bagrecha, CAFor Respondent: Shri Alok Bhura, Sr. CIT(DR)

Section 143(3)Section 250Section 271(1)(c)Section 50CSection 69A

penalty is livable u/s 271(1)(c) .” (B) In this case, assessment order dated 20.12.2019 was passed by the Assessing Officer under section 143(3) of Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was determined at Rs.1,12,22,600/- as against the returned income of Nil. In the aforesaid assessment order an addition