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)

271(1)(c) nor any criminal proceedings under section 276C could be allowed. In the case of Bhavinkumar M. Dagli 79 taxmann.com 392 (Gujarat), the jurisdictional Gujarat High Court held that where during assessment proceedings, assessee filed revised return declaring additional income and prior to that Department had no material to show that there was some additional income than income