M/S RADHE SHYAM BENI SHYAM KESARY & COMPANY,BILASPUR vs. INCOME TAX OFFICDRF, WARDF 1(2), BILASPUR
In the result, the appeal of assessee is dismissed
ITA 33/RPR/2018[2009-10]Status: DisposedITAT Raipur17 Oct 2022AY 2009-10
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.33/Rpr/2018 (ननधाारण वषा / Assessment Year :2009-2010) M/S Radhe Shyam Beni Shyam Vs Ito, Ward-1(2), Bilaspur Kesary & Company, Dayalband, Nariyal Kothi, Bilaspur (C.G.) Pan No. : Aahfr 1307 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..
For Appellant: Shri Nitish Tiwari & Mrs. SummedhaFor Respondent: Shri G.N.Singh, Sr. DR
Section 269SSection 271Section 271D
269 SS does not permit or suggest to levy penalty on just imaginary grounds. The copy of Account statement is enclosed herewith.
3) That in the case law of Mr. Virat Hasmukhrai Khandher v/s ACIT
Range -3 Surat. The Honourable Income Tax Appellate Tribunal-
Ahmedabad heard the rival contention and material available on record however the auditor has treated
