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1 result for “penalty u/s 271”+ Section 172(4)clear

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KANAIYALAL LABHUBHAI NAROLA,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,(2), SURAT, SURAT

In the result, the appeal of the assessee is partly allowed for statistical\npurpose

ITA 816/SRT/2023[2014-15]Status: DisposedITAT Surat11 Aug 2025AY 2014-15
Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)Section 68

4 of this order. He has relied upon the decisions\nof the Hon'ble jurisdictional High Court in cases of Nishant Vilas Kumar Parekh\n(supra), Kaushaliya Shampatlal Dudani (supra), Vilas Vrajlal Parekh HUF (supra),\nBhanuben Mansukhlal Khimashia (supra), and Sameeer Gulabchand Shah HUF\n(supra). We do not find infirmity in the decision of CIT(A). At the stage