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)
3).
Subsequently, the penalty proceedings were dropped by the AO.
However, the order of the AO dropping the penalty was set aside by the Pr. CIT-8, Kolkata vide his revision order u/s. 263 dated 14.02.2019
and the penalty proceedings were taken up afresh by the AO which were completed ex parte vide the impugned penalty order dated 27.08.2019
levying