ASHA VINOD TATTE,AMRAVATI vs. INCOME TAX OFFICER, WARD-1, AMRAVATI
In the result, appeal filed by the assessee is allowed
ITA 5/NAG/2024[2019-20]Status: DisposedITAT Nagpur01 Oct 2024AY 2019-20
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 139Section 2(14)Section 269Section 269SSection 271Section 271DSection 273B
condonation of delay is thus unjustified and unwarranted.
4. Order imposing penalty u/s 271D of I.T. Act 1961 is illegal, invalid and bad in law in the absence of any satisfaction in the assessment proceedings in the case of assessee.
5. In levy of penalty u/s 271D on amount of Rs.6,51,000/- includes
Rs.6,00,000/- paid by cheque
