Search: penalty u/s 271

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Section 14A3 Section 143(3)2 Section 1482

SHRI GORDHANBHAI R. ASODARIA,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, the ground No

ITA 267/SRT/2022[2012-13]Status: DisposedITAT Surat25 Apr 2023AY 2012-13

Bench: Shri Pawan Singh(Virtual Hearing) Shri Gordhanbhai R. Asodaria, A.C.I.T., 8, Raghuvir Bunglow, City Light Road, Central Circle-3, Vs. Parle Point, Surat-395007. Surat. Pan No. Abapa 6910 G Appellant/ Assessee Respondent/ Revenue

Section 10Section 139(1)Section 143(3)Section 147Section 148Section 14ASection 234ASection 254(1)Section 271(1)(c)

u/s 271(1)(c) on the ground that it was premature. He ought to have appreciated, inter alia, that in the peculiar facts and circumstances of the assessee’s case, there being absolutely no Shri Gordhanbhai R. Asodaria Vs ACIT warrant/justification for initiating the penalty proceedings, he ought to have ordered for their being dropped, thereby saving both the assesse