SMT. RADHADEVI MADHUSUDAN JAJODIA,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX , AMRAVATI CIRCLE, AMRAVATI
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 84/NAG/2023[2014-15]Status: DisposedITAT Nagpur25 Jun 2024AY 2014-15
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Himesh DambleFor Respondent: Shri Rajat Singhai
Section 142(1)Section 143(2)Section 234ASection 271(1)(c)Section 43C
5. The assessee denies liability to be assessed to interest u/s 234A and 234B of Income tax Act, 1961, without prejudice the interest levied u/s 234A and 234B is unjustified and unwarranted
6. The assessee also denies liability to be assessed to penalty proceedings u/s 271(1)(c) for concealment of particulars of income. Without prejudice the penalty proceedings u/s
