VIJAY KUMAR MITTAL,JAMSHEDPUR vs. ACIT CENTRAL CIRCLE, JAMSHEDPUR
In the result, this appeal filed by the assessee is allowed
ITA 142/RAN/2023[2018-19]Status: DisposedITAT Ranchi20 Feb 2025AY 2018-19
Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay
Section 132(1)Section 132(4)Section 153ASection 270ASection 270A(2)(a)Section 270A(9)(a)Section 274
capital gains to buy peace and the return of income was also accepted by the AO. Subsequently, notice was issued for initiation of penalty u/s 270A of the Act. The AO imposed the penalty accordingly and this order was upheld by the ld. CIT(A).
6. Before the ld.CIT(A),the assessee claimed that the AO in the show cause
