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
penalty proceedings u/s 271(1)(c) of the Act.
5. The appellant craves leave to add, to amend, alter/delete and/or modify the above grounds of appeal on or before the final hearing.”
3. It is thus clear that the assessee’s sole substantive ground pleaded in the instant appeal seeks to reverse both the lower authorities action treating the cash
