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
u/s 54F of the Act,
“for concealment and furnishing inaccurate particulars of income.” Hence, there is no definite charge (fix charge), as pointed out by the ld. Counsel for the assessee.
19. As stated above, no clear finding was given by the assessing officer regarding the invocation of the limb in the penalty order the assessing officer levied the
Vijay
