ANNASAHEB NAMDEO GUNJAL,NASHIK vs. INCOME TAX OFFICER, NASHIK
Appeals are allowed
ITA 182/PUN/2024[2017-18]Status: DisposedITAT Pune21 Oct 2024AY 2017-18
Bench: Shri R.K. Panda & Shri S.S. Godara"नधा"रण वष" / Assessment Year : 2017-18 Annasaheb Namdeo Gunjal Vs. Ito, Nashik 1, Vraj Vihar, Vidhate Nagar, S.No.15-10-2011, Cts No.2421, Fame Theatre, Nsk Pune Road, Nashik – 422011 Pan: Aaxpg5950C Appellant Respondent "नधा"रण वष" / Assessment Year : 2017-18 Deepak Bhika Suryawanshi Vs. Ito, Ward 2(1), Plot No.36, Nashik Vrundavan Bunglow, Deffodil Soc, Wadala-Pathardi Road, Opp. Guru Govind Singh College, Indira Nagar, Nashik – 422009 Pan: Achps8498R Appellant Respondent
Section 250Section 254(1)Section 260ASection 270ASection 270A(8)Section 270A(9)(a)Section 9
penalty proceedings stand vitiated on account of the Assessing
Officer’s failure to pinpoint the relevant clauses (a) to (f) to sub- section (9); while initiating the proceedings herein u/s. 270A(8) of the Act, thereby alleging under reporting of income as a sequence of misreporting. Faced with this situation, we find no merit in Revenue’s arguments placing reliance