SHRI VIJAY CHAMPAK PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4), SURAT
In the result, appeal filed by the assessee is allowed
ITA 281/AHD/2016[2011-12]Status: DisposedITAT Surat09 Oct 2020AY 2011-12
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat
For Appellant: Shri Rasesh Shah - CAFor Respondent: Shri O P Meena – Sr. DR
Section 139Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 54ESection 54F
b) that assessing officer has initiated penalty proceedings for both the deductions u/s 54 EC and u/s 54F of the Act in the assessment order for “inaccurate particulars of his income”, whereas in the penalty order under section 271(1) (c ) of the Act the assessing officer imposed penalty for both the deductions