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
80C were Rs.1,00,000/-.
2.1 The Assessing officer issued online notice u/s 148 on 29th March,
2018, requiring the appellant to furnish income tax return for the AY 11-
12. In response to the same the appellant filed his return of income on 23rd August, 2018 for AY 2011- 12. 2.2 The reason for reopening of the case
