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
68 [Bar of limitation for imposing penalties.
275, 69[(1)] No order imposing a penalty under this Chapter shall be passed-
70 in a case where the he relevant assessment or other order is the [(a) subject-matter of an appeal to the 71[] 71 [Joint Commissioner (Appeals) or to the] Commissioner (Appeals) under section 24672 [or section