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Section 271B5 Section 44A5 Section 1482

SHRI ANIL OMPRAKASH MISHRA,SURAT vs. INCOME TAX OFFICER, WARD-1(2)(1), SURAT

In the result, the appeal filed by the assessee is allowed

ITA 314/SRT/2023[2011-12]Status: DisposedITAT Surat03 Jul 2023AY 2011-12

Bench: Shri Pawan Singh(Virtual Hearing) Shri Anil Om Prakash Mishra, I.T.O., A-281, Shubham Bunglows, Sachin, Ward-1(2)(1), Vs. Surat-394230. Surat. Pan No. Ajnpm 7661 F Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 147Section 148Section 254(1)Section 271BSection 44A

disallowance of total expenses of Rs. 72,000/-, out of which Rs. 36,000/- on account of telephone expenses and Rs. 36,000/- on account of conveyance expenses. The Assessing Officer initiated penalty for failure to comply with the provisions of Section 44AB of the Act. The Assessing Officer levied penalty of Rs. 1,50,000/- under Section 271B vide