ASIT KUMAR DUTTA,DURGAPUR vs. ITO, DURGAPUR
In the result, the appeal of the assessee is allowed
ITA 346/KOL/2023[2016-17]Status: DisposedITAT Kolkata16 Jun 2023AY 2016-17
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 143(3)Section 27Section 271(1)Section 274Section 80DSection 80E
80E of the Act by mistake and added back the same to the income of the assessee in the assessment framed u/s 143(3) of the Act vide dated 14.12.2018. The AO initiated penalty proceedings by issuing notice u/s 274 read with Section 271
