In the result, appeal of the assessee is allowed for statistical purpose
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.60/Nag/2023 िनधा"रण वष" / Assessment Year : 2017-18 Pandurang Panjabrao The Joint Commissioner Tiwade, V Of Income Tax, Range-2, Lonara, Gumthi, S Nagpur. Nagpur – 441111. Pan: Asjpt1392H Appellant/ Assessee Respondent/Revenue Assessee By Shri Aksshay Duragkar – Advocate- Ar Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 29/03/2024 Date Of Pronouncement 16/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals) Under Section 250 Of The Income Tax Act, For A.Y.2017-18 Emanating From Penalty Order Under Section 271D Of The Act Dated 03.03.2020. The Assessee Has Raised The Following Grounds Of Appeal : Pandurang Panjabrao Tiwade [A]
section 271D of the Act dated 03.03.2020. The assessee has raised the following grounds of appeal : Pandurang Panjabrao Tiwade [A] 1. The assessee is a farmer and is having agricultural income only therefore, the assessee had not filed return of income for the relevant A.Y. The assessee had received notice u/ s 271D of Income Tax Act, 1961 issued