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
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not activated her e-filing portal account earlier and activated the same for the first time on 27.04.2024, only for the purpose of Aadhaar linking at the request of her bank. It was only thereafter that she became aware of the proceedings initiated by the Department. Although statutory notices, including notice under section 148, were issued, the same were