PRAVIN SHRAWANLAL SAHU,NAGPUR vs. ASSESSING OFFICER, NFAC, NEW DELHI
In the result, appeal of the assessee in ITA
ITA 199/NAG/2023[2014-15]Status: DisposedITAT Nagpur27 Dec 2023AY 2014-15
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.199 & 200/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2015-16 Pravin Shrawanlal Sahu, The Assessing Officer- Plot No.517, Sahu Bhawan, V Nfac. Chandabai Layout, Chandan S Nagar, Medical Square, Nagpur – 440009. Pan: Bbmps2413P Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Ca Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 29/11/2023 Date Of Pronouncement 27/12/2023
Section 139Section 142(1)Section 147Section 148Section 250
144B of the I.T. Act under best judgment assessment as no return has been filed by the assessee. The assessee has concealed particulars of his income. Therefore, show cause notice for initiation of penalty u/s 271(1)(c) for concealing the particulars of his income and penalty u/s 271F for non-filing of return are issued separately. Interest u/s 234A
