KAMUBEN RAMANLAL PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN
In the result, appeal of the assessee is allowed for statistical purposes
ITA 913/SRT/2024[2012-13]Status: DisposedITAT Surat25 Sept 2025AY 2012-13
Bench: Ms.Suchitra Raghunath Kamble& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.913/Srt/2024 Assessment Year: 2012-13 (Hybrid Hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman & Diu-396 210 Nani Daman, Daman & Diu- -396210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acppk1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Hemant Suthar, Ca राज"कीओरसे /Respondent By Shriajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 17/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025
Section 143(3)Section 250Section 271(1)Section 271(1)(c)Section 274
section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 12.06.2024
by the National Faceless Appeal Centre, Delhi/Commissioner of Income-tax
(Appeals) [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2012-13 in levying
100% penalty of Rs.52,46,160/- imposed u/s 271(1)(c) of the Act by Assessing
Officer on 11.01.2021. Grounds
