SHRI BABUBHAI MOHANBHAI SORATHIYA,RAJKOT vs. THE ITO, WARD-1 (1) (3), RAJKOT
In the result, the appeal of the assessee is partly allowed
ITA 1/RJT/2020[2007-08]Status: DisposedITAT Rajkot23 Nov 2022AY 2007-08
Bench: Shri Waseem Ahmed & Shri T.R Senthil Kumarआयकर अपील सं./Ita No. 01/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2007-2008 Babubhai Mohanbhai Sorthiya, I.T.O., “Aai Shree Gel Maa Bhavan, Vs. Ward-1(!)(3), Chora Mavdi Gam, Rajkot. Rajkot. C/O D.R Adhia “Om Shri Padamlaya”, Nr. Trikamrayji Haweli, 16-Jagnath Plot, Dr.Yagnik Road, Opp. Imperial Hotel, Rajkot-360001. Pan: Bhups6647H
For Appellant: Written SubmissionFor Respondent: Shri BD Gupta, CIT. D.R
Section 142(1)Section 143(3)Section 271Section 271(1)(b)
D E R
PER WASEEM AHMED, ACCOUNTANT MEMBER:
The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Appeals)-1, Rajkot, dated
06/12/2019 arising in the matter of penalty order passed under s. 271(1)(b) of the Income Tax Act, 1961 (here-in-after referred