MR VIKAS JAYRAM BHUKAN,PUNE vs. ITO WARD 12(3), PUNE
In the result, the appeal filed by the assesse is allowed
ITA 2483/PUN/2024[2012-13]Status: DisposedITAT Pune30 May 2025AY 2012-13
Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2483/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Mr. Vikas Jayram Bhukan, Vs. Ito, Ward-12(3), Pune. Survey No.34, House No.80, Azad Chowk, Opposite Ramma, Lohegaon, Near Gram Panchayat, Pune- 411047. Pan : Alqpb0811K Appellant Respondent Assessee By : Shri Bhuvanesh Kankani Revenue By : Shri Kumar Manish Singha Date Of Hearing : 08.04.2025 Date Of Pronouncement : 30.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.09.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2012-13. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstance Prevailing In The Case & As Per Provisions & Scheme Of The Act It Be Held That The Notice For Levy Of Penalty Was Defective Since No Specific Charge Of Violation, Was Made Out In The Notice & Thus The Consequent Penalty So Levied Be Kindly Deleted.
For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Kumar Manish Singha
Section 271(1)(c)Section 274
Section 271(1B) as afore-quoted was inserted by Finance Act, 2008 (18 of 2008) with retrospective effect from 1-4-1989, which specifically provides that where any amount is added or disallowed in computing the total income or loss of the assessee in any order of assessment or reassessment
