URVASHI GIRISHBHAI LAL,RAJKOT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT
In the result, appeal filed by the assessee, is allowed
ITA 466/RJT/2025[2013-14]Status: DisposedITAT Rajkot01 Dec 2025AY 2013-14
Bench: Dr. Arjun Lal Saini
For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 234ASection 250Section 271(1)(c)Section 68
penalty proceedings u/s 271(1)(c) of the I.T. Act, 1961. 5. That, the findings of the Ld. CIT(A) are not justified and are bad-in-law.
6. The assessee carves to add, amend, alter and delete any of the above ground of appeals.”
3. Brief facts, as discernible from the orders of lower authorities are that during
