PRITI BHANSALI,BHARUCH vs. ITO, WARD 1 , BHARUCH
In the result, the appeal of the assessee is allowed and the penalty levied is deleted
ITA 1023/SRT/2025[2018-19]Status: HeardITAT Surat23 Jan 2026AY 2018-19
Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamblepriti Bhansali, Income Tax Officer, Vs. D 1, Rajashree Nagar, Ward-1, Umalla, Bharuch. Bharuch-39310. [Pan : Agspb2559 H] (Appellant) .. (Respondent) Appellant By : Shri Pradeep Kumar Jain, Ar Respondent By: Shri Ajay Uke, Sr. Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 23.01.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-
For Appellant: Shri Pradeep Kumar Jain, ARFor Respondent: Shri Ajay Uke, Sr. DR
Section 148Section 148ASection 272A(1)(d)Section 273B
section 272A(1)(d) of the Income-tax Act, 1961 (“the Act”), levying a penalty of Rs.20,000/-, was confirmed.
3. The assessee is an individual and is not a regular filer of return of income, as she never had taxable income. Proceedings were initiated against her on the ground that her name appeared in the sale deed