M/S. SHREE GRANITE,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT
In the result, ground of appeal raised by assessee is allowed
ITA 364/SRT/2022[2015-16]Status: DisposedITAT Surat23 Jan 2023AY 2015-16
Bench: Shri Pawan Singhita No. 362, 363, 364, 365, 366, 367 & 368/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) M/S Shree Granite, D.C.I.T., R.S. No. 196, Block No. 161, Central Circle-2 & 3, Vs. Paiki-4, Opp. Dahima Nagar, Surat. Near Subhash Garden, Dandi Road, Jhangirabad, Surat-395005. Pan No. Aazfs 9929 S Appellant/ Assessee Respondent/ Revenue
Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274
271(1)(b) of the Income Tax Act, 1961
(in short, the Act) and in appeals for A.Y. 2017-18 to 2019-
20, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 362/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee