ANILA NARENDRA SANGANI,JAMNAGAR vs. INCOME TAX OFFICER WARD 1(3) JAMNAGAR, JAMNAGAR
In the result, assessee’s appeal is partly allowed
ITA 232/RJT/2025[2013-14]Status: DisposedITAT Rajkot05 Aug 2025AY 2013-14
Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.232/Rjt/2025 "नधा"रण वष"/Assessment Year : 2013-14 Anila Narendra Sangani, Income Tax Officer, Ward-1(3), बनाम/ Plot No. E-69/70 Shreenathji Jamnagar, Taranjali Building, Enterprise, Gidc Phase-2 Vs Income Tax Office, Nr. Amber Dared, Jamnagar-361006 Cinema, Pt. Nehru Marg, Hospital Rod, Jamanagar-361 008 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdups 0674 L (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Sr-Dr
For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Dheeraj Kumr Gupta, Sr-DR
Section 142(1)Section 148Section 250Section 271(1)(b)
section 250 of the Income
Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal
Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) [in short,
“Ld.CIT(A)”], dated 24.03.2025, which in turn arises out of a penalty order passed u/s 271(1)(b) of the Act, on 15.09.2022. 2. The grounds of appeal raised by the assessee