BHAVIKA GUNWANT PATEL,NAGPUR vs. INCOME TAX OFFICER, WARD 4(3), NAGPUR
In the result, appeal filed by the assessee are allowed
ITA 366/NAG/2023[2012-13]Status: DisposedITAT Nagpur14 May 2024AY 2012-13
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Rajesh LoyaFor Respondent: Shri Abhay R. Marathe
Section 10(38)Section 143(3)Section 271(1)(c)Section 69C
penalty of ` 33,255, under section 271(1)(c) of the Act which was confirmed by the learned CIT(A) as well. The learned CIT(A), while confirming the order passed by the Assessing Officer under section 271(1)(c), observed as under:–
“5.1 This appeal is being directed against the order u/s 271