NEHA DIWAN,HINDMOTOR vs. ITO WARD - 23(1), HOOGHLY
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 630/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Aug 2025AY 2016-17
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra
Section 115BSection 144BSection 147Section 148Section 250Section 68
271B of the Act.
14. That Ld. Assessing Officer and CIT(A) erred in charging interest under section 234A and 234B of the Act which is not chargeable and/or excessively charged.
I.T.A. No.: 630/KOL/2025
Assessment Year: 2016-17
Neha Diwan.
15. That the Ld. Assessing Officer arbitrarily initiated penalty proceeding under section 271(1)(b) of the Income