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
5. The provision of the section 275 have been clearly misunderstood and misinterpreted by the assessee. Applicability of section 275(1)(c) is not warranted in the case of assessee because no proceedings, in course of wich action for imposition of penalty has been initiated, prior to issuance of notice u/s 2718 dated 11/05/2018. Therefore, the penalty proceedings
