URVASHI GIRISHBHAI LAL,RAJKOT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT
In the result, appeal filed by the assessee, is allowed
ITA 466/RJT/2025[2013-14]Status: DisposedITAT Rajkot01 Dec 2025AY 2013-14
Bench: Dr. Arjun Lal Saini
For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 234ASection 250Section 271(1)(c)Section 68
234D of the I.T. Act, 1961. 4. That, the Ld. CIT(A) has wrongly confirmed initiation of penalty proceedings u/s 271(1)(c) of the I.T. Act, 1961. 5. That, the findings of the Ld. CIT(A) are not justified and are bad-in-law.
6. The assessee carves to add, amend, alter and delete any of the above ground
