KALIPADA SAHA,HOOHLY vs. ITO, WARD-24(3), HOOGHLY. , HOOGHLY
In the result, all the four appeals of the assessee are dismissed
ITA 1189/KOL/2023[2011-12]Status: DisposedITAT Kolkata12 Jun 2024AY 2011-12
Bench: Shri Rajpal Yadav & Shri Rakesh Mishra
For Appellant: N o n eFor Respondent: Shri B. K. Singh, Addl. CIT
Section 147Section 148Section 250Section 263Section 271(1)(c)
penalty imposed u/s. 271(1)(c) of the Act vide order dated 27.08.2019 and not against the order u/s. 263 of the Act dated
14.02.2019. The right to file an appeal is a statutory right and u/s.
253(1)(a), an appeal can be filed against the order passed by a Commissioner (Appeals) u/s. 250 of the Act and under
