DILEEP KUMAR OJHA,SITAPUR vs. NFAC DELHI, DELHI
In the result, these appeals of the assessee are partly allowed for statistical purposes
ITA 453/LKW/2024[2013-14]Status: DisposedITAT Lucknow27 Feb 2025AY 2013-14
Bench: Shri Sudhhanshu Srivastava & Shri Anadee Nath Misshra
For Appellant: Shri Ravinder Aggarwal, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 147Section 148Section 234ASection 249(3)Section 270ASection 271(1)(b)Section 271(1)(c)Section 69Section 69C
section 234A, 234B and 243C of the of the 1.T. Act 1961. 6. On the basis of facts and Circumstances of the case, Ld. Authorities below have erred both in law as well as on facts in initiating the penalty u/s 271(1)(c).
7. The assessee reserves the right to add, amend and delete any of the above
