DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA
In the result, the appeal of the assessee is allowed
ITA 182/PAT/2022[2012-13]Status: DisposedITAT Patna08 Oct 2024AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 269SSection 269TSection 271DSection 271E
269T of the I.T. Act. 1961 and is liable for penalty u/s 271E of the I.T. Act. 1961 for F.Y 2011-12. Hence, assessed u/s. 143(3)/147 of the Income- tax Act. 1961 on the total income of Rs.17,07,150/-.
Charge interest as per provision of chapter-XVII of the Income-tax Act. 1961 (u/s. 234A, 234B, 234C
