DINESH JAT,SAGAR vs. CIT (A), SAGAR
ITA 195/JAB/2025[2013-2014]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-2014
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Jaiswal Sancheti, C.AFor Respondent: Shri. N.M. Prasad, Sr. DR
Section 144Section 147Section 250Section 251(1)(a)Section 271(1)(c)Section 44ASection 69A
reassessment order and referred the matter back to the AO.
Consequently, no penalty could arise in that year. It is prayed that the appellant be afforded the same equitable treatment for AY 2013-14. 4. Genuine and Bona Fide Error, Not Wilful Non-Compliance - No Mens Rea
The appellant is a small trader, not well-versed in digital systems
