SMT. POOJABEN P. SHAH,JAMNAGAR vs. THE DY. CIT, CIRCLE-2(1), JAMNAGAR, JAMNAGAR
In the result, the appeal filed by the assessee, is allowed partly in above terms
ITA 422/RJT/2023[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.422/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) Poojaben Pankajbhai Shah, Vs. The Dcit, Khushboo Wadi, Indira Gandhi Circle - 2(1), Marg, Jamnagar - 380005 Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afgps1755K (Assessee) (Respondent)
For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Aiyushman Singh Yadav, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 68
section 148 of the Income Tax
Act.
2. Leaned CIT(A) erred in law as well as on facts in confirming addition of Rs.25,00,000/-.
3. Learned CIT(A) erred initializing the concealment penalty u/s 271(1)(c).
ITA Nos.422/RJT/2023/AY.2011-12
Poojaben Pankajbhai Shah
4. Learned CIT(A) has proceeded in re-assessment on wrong factual facts and incorrect information
