SHRI PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CEN. CIR.-2, RAJKOT
In the result, the appeal filed by the assessee is allowed
ITA 139/RJT/2020[2015-16]Status: DisposedITAT Rajkot18 Jan 2023AY 2015-16
Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)
Section 139(1)Section 143(3)Section 271BSection 40A(2)(b)Section 92E
penalty u/s 271 BA of the Act at Rs.1,00,000/- on the ground of alleged contravention of provision of section 92E
