SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI
In the result appeal of the assessee is allowed
ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40
reassessment is erroneous is unsustainable and bad in law.
11. In the result appeal of the assessee is allowed.
ITA No. 42/Jab/2021:
12. The order imposing penalty u/s 271(1)(b) of I.T. Act 1961
has been passed imposing penalty at Rs. 10,000/- for no complying to notice u/s 142(1) of I.T. act 1961 dated
05/09/2019. 13. Notice
