KUSHAL PRASAD SAHU, BILASPUR,BILASPUR vs. ACIT, CIRCLE1(1), BILASPUR, BILASPUR
ITA 14/RPR/2025[2012-13]Status: DisposedITAT Raipur07 Feb 2025AY 2012-13
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 14 & 15/Rpr/2025 ("नधा"रण वष" Assessment Year: 2012-13)
For Appellant: Shri G. S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 140ASection 144Section 147Section 151Section 250Section 271(1)(c)Section 27lSection 80C
27l(l)(c) at Rs.2,96,815/- on presumption and surmises and without considering the explanation that the appellant is employed with South Eastern Central Railways of Indian Railway &
TDS on it was made which was also appearing in Form No. 26AS, & salary certificate which was filed. Prayed to cancel the penalty levied at Rs.2,96,815/-
3. That under