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
penalty u/s 271 (1)(c) of the Act, was not applicable for the Asstt. Year 2017-18. Ld. PCIT further observed that, it is a well-known fact that from the Asstt. Year
2017-18 onwards in cases where income determined includes any income referred to in section, 68, 69, 69A, 69B