KAMLESH SINGH,SURAT vs. INCOME TAX OFFICER, WARD- 2(2)(2), , SURAT
In the result, all the four appeals of the assessee are allowed for statistical purposes only, except the appeal against the order under section 271F
ITA 228/SRT/2021[2011-12]Status: DisposedITAT Surat29 Jul 2022AY 2011-12
Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No.227/Srt/2021 [Order Under Section 144/ 147] Ita No.228/Srt/2021 [Order Under Section 271(1)(B)] Ita No.229/Srt/2021 [Order Under Section 271(1)(C)] Ita No.230/Srt/2021 [Order Under Section 271-B]
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 254(1)Section 271Section 271(1)(b)Section 271(1)(c)Section 44A
271F.
12
ITA No.227-231/Srt/2021
Sh. Kamlesh Singh Vs ITO Wd.2(2)(2) SRT
17. We noted that the assessing officer levied penalty under section 271-F by taking view that the assessee has not filed return of income under section 139(1) and as such notice under section 148 dated 30.03.2018 was issued to the assessee and no return
