PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,
In the result, all the appeals of assessee are allowed
ITA 738/PUN/2016[2008-09]Status: DisposedITAT Pune15 May 2018AY 2008-09
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik
For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)
B), then though penalty proceedings are in the nature of civil liability, in fact, it is penal in nature. In either event, the person who is accused of the conditions mentioned in Section 271 should be made known about the grounds on which they intend imposing penalty on him as the Section 274 makes it clear that assessee
