Search: penalty u/s 271

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Section 69A2

LUZITO SEBASTIAO RODRIGUES,SALCETE vs. ITO, INT. TXN. WARD`, PANAJI

Appeal is partly allowed in above terms

ITA 12/PAN/2022[2017-18]Status: DisposedITAT Panaji30 Jan 2023AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Dharan GandhiFor Respondent: Shri N. Shrikant

Section 115BSection 143(3)Section 234BSection 271(1)(c)Section 69A

cash deposit of Rs.5,38,000/- u/s 115BBE of the Act at the rate of 60%. 3. The Ld. CIT(A) erred in upholding the levy of interest u/s 234B and 234C of the Act. 4. The Ld. CIT(A) erred in not setting aside the action of the Ld. AO in initiating penalty proceedings u/s 271