SANTOSH JAIN, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG
In the result, the appeal of the assessee in ITA No
ITA 148/RPR/2023[1995-96]Status: DisposedITAT Raipur12 Sept 2023AY 1995-96
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 144, 146 & 148/Rpr/2023 "नधा"रण वष" / Assessment Years : 1993-94, 1994-95 & 1995-96 Santosh Jain Opp. P.N Tiwari, Gandhi Chowk, Durg (C.G.)-491 001 Pan: Afypj6194D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent
For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 271(1)(b)
disallowance made in assessment and the outcome in quantum appeal did not have any bearing upon penalty u/s 277(1)(b). Therefore, sub-clause (a) of section 275(1) is not applicable. Consequently, the penalty outer dated
27.07.2015 passed by AO is time barred.
3.7 in view of above explanation, it is requested that the penalty order may kindly
