SHRI POPAT KARBHARI BHALERAO,NASHIK vs. INCOME TAX OFFICER, WARD-2(1), NASHIK, NASHIK
In the result, appeal of the assessee is allowed
ITA 1324/PUN/2023[2018-19]Status: DisposedITAT Pune26 Mar 2024AY 2018-19
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.1323 & 1324/Pun/2023 िनधा"रण वष" / Assessment Year : 2017-18 & 2018-19 Shri Popat Karbhari Bhalerao, The Income Tax Officer, Yeshdei Niwas, Maratha V Ward-2(1), Nashik. Nagar, Near Rajrajeshwari S Mangal Karyalay, Jailroad, Nashik Road, Nashik-422101. Pan: Aaqpb3523N Appellant / Assessee Respondent / Revenue Assessee By Shri Sanket Joshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A)[Nfac] For A.Y.2017-18 Dated 02.09.2022 Under Section 250 Of The Income Tax Act, 1961, Emanating From Penalty Order Under Section 270A Of The Act, Dated 30.12.2021. The Assessee Raised The Following Grounds Of Appeal :
Section 147Section 24Section 250Section 270ASection 270A(9)Section 270A(9)(e)Section 274Section 9
reassessment order, the A.O has initiated penalty u/s 270A on a vague charge of ‘furnishing inaccurate particulars of income’ also in the notice u/s 274 r.w.s
270A, the exact limb of section 270A(9) which has been allegedly violated by the assessee has not been specified and hence, the penalty order passed u/s 270A inconsequence of such illegal notice
