SHRI PRAKASH JIWANDAS WANJARI,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, NAGPUR
In the result, we are of the considered view that the case on hand does not warrant levy of penalty under Section 271D of the Act
ITA 232/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Oct 2024AY 2011-12
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 147Section 148Section 269SSection 271DSection 273ASection 80C
9. 29/12/2010
1,00,000
to ADIT M.
For flat
10. 10/02/2011
3,00,000
10/02/2011
3,01,306
purchase
11. 03/03/2011
35,000
For flat
12. 28/03/2011
2,69,000
28/03/2011
4,00,000
purchase
7
Prakash Jiwandas Wanjari
ITA no.232/Nag./2022
TOTAL
14,94,000
15,51,306
The AO also in the same Para No. 6 contended
