In the result, appeal filed by the assessee, is allowed
Bench: Dr. Arjun Lal Sainibefore Dr. Arjun Lal Sainibefore Dr. Arjun Lal Sainiआयकरअपीलसं आयकरअपीलसं./Ita No.378/Rjt/2025 "नधा"रणवष" "नधा"रणवष" / Assessment Year: (2013-14) Arjan Lila Goraniya Vs. Ito Ward 2 (4), Inajiya Vadi Vistar, Porbandar - 360575 Porbandar Bhojeshwar S.O, Porbandar Bhojeshwar S.O, Porbandar – 360575 "थायीलेखासं./जीआइआरसं./ ./Pan/Gir No.: Bbwpg1554P (Appellant) (Respondent)
penalty proceedings u/s 271(1)(c) of the I.T. Act, 271(1)(c) of the I.T. Act, 1961. 3. That, the findings of Ld. CIT(A) are not justified That, the findings of Ld. CIT(A) are not justified and bad-in-law. 4. That, the Ld. CIT(A) has wrongly confirmed the order passed u/s 144 of the I.T.Act