Search: penalty u/s 271

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Section 271(1)(c)4 Section 2713

SMT. BIJAL DARSHITBHAI PUJARA,,RAJKOT vs. THE DY. COMMR. OF INCOME TAX, CIRCLE-1 (1),, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 292/RJT/2018[2014-15]Status: HeardITAT Rajkot16 May 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Samir Bhuptani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 139Section 139(4)Section 142(1)Section 143(2)Section 271Section 271(1)(c)

u/s 271(l}(c) had been held justified on the disclosure by assessee after detection by department. In view of the above discussed facts and 'circumstances of the case and the binding decision of Hon. Gujarat High Court the impugned penalty is confirmed. The grounds of appeal is rejected. 7. For statistical purpose, the appeal of the assessee