HERALD PUBLICATIONS PVT. LTD,PANAJI vs. NATIONAL FACELESS APPEAL CENTRE, ASSESSMENT UNIT, DELHI
ITA 160/PAN/2025[2018-19]Status: DisposedITAT Panaji19 Aug 2025AY 2018-19
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 160/Pan/2025 Assessment Year : 2018-19 Herald Publication Pvt. Ltd. Ag-6, Campal Trade Centre, Opp. Taj Vivanta, H/H Mili, Panaji, Goa-403001 Pan : Aaach4580K . . . . . . . Appellant V/S National Faceless E-Asstt. Centre, Delhi. . . . . . . . Respondent
For Appellant: NoneFor Respondent: Mr Sanket Deshmukh [‘Ld. DR’]
Section 147Section 250Section 250(6)Section 251(1)(a)Section 251(2)Section 270ASection 371(1)Section 43B
disallowance &
determination of income u/s 147 r.w.s. 144B of the Act, a penalty proceedings u/s 270A of the Act were initiated. The assessee choose to remain silent. In the absence of rebuttal, the penalty proceeding ceased by imposing penalty equal to 50% of tax sought to have evaded by an order dt. 26/09/2023 u/s 270A of the Act. Aggrieved assessee