LIGI BIJU KODDASARY,VAPI vs. ITO, WARD-5, VAPI, VAPI
In the result, the appeal of the assessee is allowed
ITA 727/SRT/2024[2013-14]Status: DisposedITAT Surat03 Mar 2025AY 2013-14
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.727/Srt/2024 (Ay 2013-14) (Hybrid Hearing) Ligi Biju Koddasary Income Tax Officer, Ward-5, B-302, Sapphire Apartment, Vapi, 8Th Floor Fortune Square बनाम Raveshia Park, Murarji Circle, Ii, Above Tvz. Chala, Vs Gidc, Vapi-396 195 Vapi-396 191 [Pan : Anypk 5855 G] अपीलाथ"/Appellant ""थ" /Respondent
Section 115BSection 147Section 148Section 234ASection 250Section 254(1)Section 271(1)(c)Section 69A
234D are unjustified.
9. Initiation of penalty proceedings u/s 271(1)(c) is unjustified.”
2. Rival submissions of the parties have been heard and record perused. The Ld.
Authorized Representative (Ld.AR) of the assessee submits that assessee filed first appeal on 16.04.2022. Notice under section
