NIKUNJ SOJITRA,JAMNAGAR vs. THE INCOME TAX OFFICER WARD 2(7), JAMNAGAR, JAMNAGAR
Appeal is allowed for statistical purpose
ITA 859/RJT/2024[2017-18]Status: DisposedITAT Rajkot08 Jul 2025AY 2017-18
Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.859/Rjt/2024 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Nikunj Sojitra Vs. Income-Tax Officer, Dhudashiya, Jamvanthali, Ito Ward – 2(7), Jamnagar - 361130 Jamnagar - 361008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Gdeps4923M (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24 / 04 /2025 Date Of Pronouncement : 08 / 07 /2025
For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri K. L. Solanki, Ld. Sr. DR
Section 144Section 271Section 271BSection 44A
271 B of the Income Tax Act, 1961.
Nikunj Sojitra vs. The ITO ward-2
2. GROUNDS OF APPEAL: -
1. Learned CIT(A) erred in law as well as on facts in upholding the penalty of Rs.
1,50,000/- u/s 271B of the without considering the fact that books of account are not maintained as per section 44AA
