ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED
In the result, appeals of the assessee for all the three AYs 2012-13,
ITA 1130/PUN/2023[2014-2015]Status: DisposedITAT Pune18 Jul 2024AY 2014-2015
Bench: Ms. Astha Chandra & Shree G.D. Padmahshali
For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)
reassessment merely based on DVO’s report is liable to be quashed.
6.2. That for such and other reasons the assessment is liable to be set aside.
7. Initiation of proceedings u/s 271(1)(C)
The Ld. ITO erred in initiating penalty u/s 271(1)(c).
8. The appellant craves, leave to add, alter all, or any of the grounds
