PARESHBHAI HARSHADBHAI GOHIL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT
In the result, ground of appeal raised by assessee is allowed
ITA 430/SRT/2022[2018-19]Status: DisposedITAT Surat24 Feb 2023AY 2018-19
Bench: Shri Pawan Singhita No. 424, 425, 426, 427, 428, 429 & 430/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Pareshbhai Harshadbhai D.C.I.T., Gohel, Central Circle-2, Vs. 115, Ramkrupa Society, B/H Surat. Rachna Society, Kadodara, Surat-395006. Pan No. Aoepg 0254 L Appellant/ Assessee Respondent/ Revenue
Section 132Section 142(1)Section 143(3)Section 144Section 153CSection 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 ITA No. 429 &
430/Srt/2022 for the A.Y. 2017-18 to 2018-19, the assessee has challenged the penalty levied under Section 272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No.
424/Srt/2022 for A.Y. 2012-13 is treated as ‘lead