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1 result for “penalty u/s 271”+ Section 245Dclear

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Key Topics

Section 245D(4)2

AMIT RASIKLAL SANGANI,GHOD DOD ROAD, SURAT vs. INCOME TAX OFFICER, WARD-1(3)(1) , SURAT

In the result, appeal of the assessee is allowed

ITA 662/SRT/2024[2013-14]Status: DisposedITAT Surat28 May 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.662/Srt/2024

Section 133(6)Section 143(2)Section 245DSection 245D(3)Section 245D(4)Section 250Section 271(1)(c)

section 250 of the Income-tax Act, 1961 (in short, ‘the Act') dated 23.05.2024 by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘CIT(A)’] for the Assessment Year (AY) 2013-14. 2. Grounds of appeal raised by the assessee are as under: “1. In the facts & circumstances of the case as well