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Section 271(1)(c)15 Section 80P(2)12 Section 254(1)3 Section 143(3)3 Section 2743 Deduction3 Penalty3 Disallowance3 Addition to Income3

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 551/SRT/2019[2012-13]Status: DisposedITAT Surat23 Nov 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

4. On appeal before the ld. CIT(A) in quantum assessment, the appeal was dismissed. After dismissal of appeal, the assessee was given show cause notice under section 274 read with section 271(1)(c). The Assessing Officer recorded that despite service of show cause notice, the assessee has not availed opportunity to file its explanation. The Assessing Officer, therefore