SURESH RAMANBHAI NAIK L/H OF RAMANBHAI PARBHUBHAI DESAI,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(4), SURAT
In the result, this appeal of the assessee is allowed
ITA 199/SRT/2021[2011-12]Status: DisposedITAT Surat12 Jul 2022AY 2011-12
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Suresh Ramanbhai Naik, I.T.O., L/R Of Ramanbhai Parbhubhai Desai, Ward-3(2)(3), Vs. 41, Meghna Raw House, Near Surat. Maharaja Agrasen Bhavan, City Light Road, Surat-395003. Pan No. Akqpd 5495 J Appellant/ Assessee Respondent/ Revenue
Section 139Section 139(1)Section 144Section 147Section 148Section 254(1)Section 271FSection 274
TDS). The Assessing Officer while finalizing the assessment order under Section 144 r.w.s. 147 of the Act in the year 2018 initiated and levied penalty of Rs. 5,000/- for non- fling of return of income within due date as per the provisions of section 271F