LEELAVATI VIJAYKUMAR KOTECHA,,JALGAON vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -(1),, NASHIK
In the result, appeal of the Assessee is Partly Allowed
ITA 1258/PUN/2018[2012-13]Status: DisposedITAT Pune08 Aug 2022AY 2012-13
Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1258/Pun/2018 िनधा"रणवष" / Assessment Year : 2012-13 Leelavati Vijaykumar Kotecha, The Dy.Commissioner Of 4, Teachers Colonyh, Ring Vs Income Tax, Cc(1), Road, Jalgaon- 425001. Nashik. Pan: Alvpk 4435 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan & Jaygobind Palai –Ar Revenue By Shri S.P.Walilmbe – Dr Date Of Hearing 29/07/2022 Date Of Pronouncement 08/08/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-12, Pune For The A.Y. 2012-13 Dated 27.04.2018, Emanating Out Of Order Under Section 271(1)(C) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: “5. In The Facts & Circumstances Of The Case & In Law, The Learned Assessing Officer Erred In Passing The Assessment Order Without Having Jurisdiction Because, No Opportunity Of Being Heard Was Granted To The Appellant U/S 127 & Also Disregarding The Objections Raised U/S 292Bb In This Regard. Without Prejudice To The Above & Alternatively. 6. In The Facts & Circumstances Of The Case & In Law, The Assessing Officer Erred In Levying Penalty U/S 271(L)(C) On The Basis Of Notice U/S
Section 127Section 144Section 271Section 271(1)(c)Section 274Section 292BSection 68Section 69A
B] Relief Prayed:
The appellant therefore prays follows,
4. To quash the penalty order passed without proper jurisdiction u/s 127 of the Act.
5. To quash the penalty order passed which is contrary to the judgement of Bombay High Court and Supreme Court.
6. To delete the penalty u/s 274 r w s 271(l)(c) amounting
