Search: penalty u/s 271

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Section 1478 Section 2637 Section 683 Section 271(1)(c)3

SHRI VIJAY KUMAR PATEL,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RAIPUR-1, RAIPUR

ITA 212/RPR/2024[2017-18]Status: DisposedITAT Raipur08 Jan 2025AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 212/Rpr/2024 ("नधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Sakshi Gopal Aggarwal, CAFor Respondent: Shri S. L. Anuragi, CIT-DR

Section 115BSection 147Section 263Section 271(1)(c)Section 271ASection 68

271(1)(c) of the Act, whereas the case is related to AY 2017-18, therefore, the penalty provisions of section 271AAC are applicable. Accordingly, the assessment order 7 Shri Vijay Kumar Patel, Raipur vs PCIT, Raipur-1 dated 26.03.2022, is erroneous in so far as it is prejudicial to the interest of revenue, therefore, the same is set aside