SHRIKANT GAJANAN VYAVAHARE,NASHIK vs. INCOME TAX OFFICER, NASHIK
In the result, appeal of the assessee in ITA No
ITA 916/PUN/2023[2018-19]Status: DisposedITAT Pune12 Apr 2024AY 2018-19
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.915 & 916/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Shrikant Gajanan Vyavahare, The Income Tax Officer, Plot No.06, S.No.16/3/1, V Nashik. Samarth Bungla, Near S Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade, Nashik – 422010. Pan: Aakpv1138N Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 15.02.2023, Emanating From Penalty Order Under Section 270A Of The Act Dated 19.01.2022 & 20.01.2022 For A.Y.2017-18 & 2018-19 Respectively. Since Issue Involved Is
Section 148Section 250Section 270ASection 270A(10)
VI
Amount for which Evidence was deductions filed before AO
80C
Rs.1,45,200/-
80CCC
Rs.4800/-
80TTA
Rs.2001/-
Total
Rs.1,52,001/-
6.1 The assessee was eligible to claim deduction under Chapter
VIA of only Rs.1,52,001/-. This explains that the assessee was well aware of the facts. This explains that Assessee has consciously claimed excess deduction under Chapter
