AJAY KUMAR KANOJIA,DUBAI(UAE) vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR, RAIPUR
In the result, appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations
ITA 275/RPR/2023[2011-12]Status: DisposedITAT Raipur23 Nov 2023AY 2011-12
Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 275/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Ajay Kumar Kanojia C/O. P.R Gupta & Co. A-233, Sector-19, Noida, Uttar Pradesh-201 301 Pan: Aalpk4183B .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: Shri Pankaj Rai Gupta, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 203ASection 234BSection 271(1)(c)
234B and 234C of the Act.
4. The Fourth ground of appeal is against the Ground No.4 filed before the CIT(Appeals), which has not been allowed by the CIT(Appeals). The directions need to be given to assessing officer for not levying any penalty under section 271(1)(c) of the Act as there is no concealment of facts