VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT, CENT.CIR-1, PATNA, PATNA
In the result, the appeal filed by the assessee is allowed
ITA 152/PAT/2025[2003-04]Status: DisposedITAT Patna08 Sept 2025AY 2003-04
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 143(3)Section 234ASection 250Section 271(1)(c)
penalty proceedings under the provisions of section 271(1)(c) and 271(1)(b) of the Act in the fact and circumstances of this case and Ld. CIT Appeal erred in confirming the same.
14. For that the ld. Assessing officer has erred in charging interest under the provisions of section 234A, 234B and 234C of the income
