VASIMKHAN HAMIDKHAN PATHAN,DANG vs. INCOME TAX OFFICER, WARD-5, NAVSARI, NAVSARI
In the result, appeal of the assessee is allowed
ITA 704/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14
Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.704/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Vasimkhan Hamidkhan Pathan Income Tax Officer Ward-5, Navsari, Income Ta Office, Charpool, O Main Bazar, At & Po Waghai Vs. Awabaug, Navsari-396445 Tal, Dang-394730 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bptpp 6081 B (अपीलाथ" /Appellant) (""थ"/Respondent)
For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 147Section 148Section 271(1)(c)
u/s 271(1)(c) were initiated on the income which was disclosed after detecting in the assessment proceedings. A notice 271(1)(c) r.w.s. 274 of the Act, was issued to the assessee on 19.12.2018, along with the assessment order. The assessee did not reply this notice.
4. During the penalty