GOPAL JI MISHRA,LUCKNOW vs. ITO-6(5), LUCKNOW
In the result, the appeal of the assessee stands allowed for statistical purposes
ITA 349/LKW/2024[2013-14]Status: DisposedITAT Lucknow20 Mar 2025AY 2013-14
Bench: Shri. Sudhanshu Srivastavaassessment Year: 2013-14 Gopal Ji Mishra V. The Income Tax Officer 6(5) K-1218, Ashiana Lucknow - New Kanpur Road, Lucknow Tan/Pan:Akjpm8317M (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 18 03 2025 Date Of Pronouncement: 20 03 2025 O R D E R
For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 133(6)Section 142(1)Section 147Section 148Section 271(1)(c)Section 50CSection 69A
80C of the Act.
9. BECAUSE initiation of penalty proceedings u/s 271(1)(c) of the Act in the assessment order was contrary to the provisions of law and facts of the case owing to lack of requisite satisfaction and consequently the Id. "CIT(A)"
should have directed the Assessing Officer to drop the penalty proceedings.
10. BECAUSE the order
