Search: penalty u/s 271

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Section 1473 Section 69A3

SHAMBHU DAYAL,KOTA vs. ITO, WARD -2(2), KOTA

In the result, the appeal of the assessee is allowed as indicated hereinabove

ITA 988/JPR/2024[2015-16]Status: DisposedITAT Jaipur21 Nov 2024AY 2015-16

Bench: DR. S. SEETHA LAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Anup Singh, Addl. CIT-DR

Section 139Section 147Section 148Section 148ASection 271(1)(c)Section 69ASection 80C

55A. 6. Under the facts and circumstances, Ld. CIT(A) has erred by allowing the deduction of Rs. 1,50,000/-u/s 80C of the Income Tax Act 7. Under the facts and circumstances, the Ld. A.O. has erred by initiating penalty proceeding under section 271