VICKY NAVANI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(3), JABALPUR, WARD )), JABALPUR
In the result, for statistical purposes, the appeal of the assessee is dismissed
ITA 124/JAB/2024[2016-17]Status: DisposedITAT Jabalpur13 Feb 2026AY 2016-17
Bench: Shri Anadee Nath Misshra
Section 253(3)Section 271Section 271BSection 273BSection 275Section 44A
3. The assessee las failed to tile any documentary evidence to prove that there was reasonable cause for the failure.
4. Notice u/s 271B has been issued on 11/05/2016 and has been duly served through ITBA e-filing portal.
5. The provision of the section 275 have been clearly misunderstood and misinterpreted by the assessee. Applicability of section