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)
143(3) r.w.s. 147 of the Act, on 09.12.2018
determining the total income of Rs.3,67,500/- accepting the income declared in assessee’s return of income filed u/s 148 of the Act. The penalty proceedings u/s 271(1)(c) was initiated on the income which was disclosed after detecting in the assessment proceedings. A notice u/s 271