SMT. LAXMI DEVI CHANDWANI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR
In the result, we are inclined to set aside the order of the Ld
ITA 99/RPR/2023[2014-15]Status: DisposedITAT Raipur15 Sept 2023AY 2014-15
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.99/Rpr/2023 िनधा"रण वष" /Assessment Year: 2014-15 Smt. Laxmi Devi Chandwani V Income Tax Officer Agrasen Chowk S Ward-1(1), Bilaspur Bilaspur, Chhattisgarh-495 001. Chhattisgarh-495 001 Pan: Agmpc 8368H (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri S.R. Rao, Adv. राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 21/08/2023 घोषणा क" तार"ख/Date Of Pronouncement : 15/09/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Is Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 20.02.2023 U/S 250 Of The Income Tax Act, 1961 For Ay 2014-15, Arises From The Order Of Ld. Assessing Officer U/S 271B Of Income Tax Act, 1961 Dated 24.09.2022. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. That The Order Of The Ld. Commissioner Of Income Tax (Appeals) Is Arbitrary, Bad In Law & Facts. 2. That The Ld. Cit(Appeals) Has Erred In Law & Facts In Confirming The Levy Of Penalty U/S 271B Imposed By Learned Assessing Officer.”
For Appellant: Shri S.R. Rao, AdvFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 147Section 250Section 271Section 271ASection 271BSection 44A
D E R
Per Arun Khodpia, AM :
The captioned appeal is filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre (NFAC), Delhi, dated 20.02.2023 u/s 250 of the Income Tax Act, 1961 for AY 2014-15, arises from the order of Ld.
Assessing Officer u/s 271B of Income
