GAURAVKUMAR MANILAL PATEL,SURAT vs. ITO, WARD 3(2)(7), SURAT
In the result, appeal of the assessee is partly allowed
ITA 932/SRT/2024[2012-13]Status: HeardITAT Surat18 Feb 2025AY 2012-13
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)
Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271F
section 271(1)(b) requires penalty of Rs.10,000/- for each such failure. Therefore, instead of Rs.40,0000/-, the AO has levied penalty of Rs.10,000/-. Hence, we find no reason to differ from the findings of the lower authorities. Accordingly, grounds are dismissed.
19. In the result, appeal of the assessee is dismissed.
ITA No.935/SRT/2024