MRS. BEANT KAUR JUNEJA,NAGPUR vs. INCOME TAX OFFICER, WARD-4(2), NAGPUR
The appeal of the assessee is ALLOWED
ITA 18/NAG/2023[2017-18]Status: DisposedITAT Nagpur25 Apr 2024AY 2017-18
Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 018/Nag/2023 निर्धारण वषा / Assessment Year : 2017-18 Beantkaur Avtarsingh Juneja Hp Petrol Pump, Dosar Bhavan, C. A. Road, Nagpur-440002. Pan: Aflpj2956E . . . . . . . अपीलार्थी / Appellant
For Appellant: None for the AssesseeFor Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 143(1)Section 24Section 246A(1)(a)Section 250Section 253(1)(a)Section 271BSection 273BSection 274(1)Section 44A
192 Gujarat], ‘CIT Vs Dr. K.C.G. Verghese’ [2018, 92
taxmann.com 400 & 2019, 416 ITR 155 (Mad.] which followed in ‘CIT Vs Smt S
ITAT-Nagpur Page 3 of 6
Beantkaur Avtarsingh Juneja Vs ITO.
Gowri’ [2020, 116 taxmann.com 764 & 417 ITR 45, Madras], wherein it has been categorically held that, penalty proceedings could not initiated and concluded against the legal
