VASIMKHAN HAMIDKHAN PATHAN,DANG vs. INCOME TAX OFFICER, WARD-5, NAVSARI, NAVSARI
In the result, appeal of the assessee is allowed
ITA 704/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14
Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.704/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Vasimkhan Hamidkhan Pathan Income Tax Officer Ward-5, Navsari, Income Ta Office, Charpool, O Main Bazar, At & Po Waghai Vs. Awabaug, Navsari-396445 Tal, Dang-394730 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bptpp 6081 B (अपीलाथ" /Appellant) (""थ"/Respondent)
For Appellant: Shri Mehul Shah, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 147Section 148Section 271(1)(c)
8. We have considered the rival submissions and perused the relevant finding given in the order ld NFAC/Ld.CIT(A). We note that Assessing
Officer initiated the penalty proceedings on account of concealment of particulars of income to the tune of Rs.3,67,500/-. However, in penalty proceeding, also the Assessing Officer levied the penalty on account of concealment of income