SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT
In the result, the appeal of the assessee stands allowed
ITA 1720/AHD/2017[2011-12]Status: DisposedITAT Surat26 Jul 2019AY 2011-12
Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A.No’S.1720 & 1721/Ahd/2017 िनधा"रणवष"/Assessment Years: 2011-12 & 2012-13 Suresh B Desai, Vs. Deputy Commissioner Of 101, Vishal Apartment, Near Jamna Income Tax, Central Circle – Nagar Bus Stand, Ghod Dod Road, 3, Surat. Surat – 395 007. [Pan: Aappd 7237 H] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah – Ca िनधा"रतीक"ओरसे /Assessee By Shri S.R.Meena –Sr.Dr राज"वक"ओरसे /Revenue By 26.07.2019 सुनवाईकीतारीख/ Date Of Hearing: 26.07.2019 उ"ोषणाक"तारीख/Pronouncement On: आदेश /O R D E R Per O.P.Meena, Am: The Above Two Appeals By The Assessee Are Directed Against The 1. Common Order Of Learned Commissioner Of Income Tax(Appeals)-4, Surat (In Short The “Cit(A)”) Dated 29.05.2017 For The A.Y. 2011-12 & 2012-13 Challenging The Confirmation Of Penalty Levied U/S.271(1)(C) Of The Act Amounting To Rs.2,01,980/- & Rs.18,370/- Respectively.
Section 132Section 132(1)Section 139(1)Section 143(3)Section 153ASection 271(1)(c)
54F and 54(2), it has been interpreted that the due date of section 139 can be inferred as due date under section 139(4) also. In CIT v. Jagriti Aggarwal [2011] 339 ITR 610/203 Taxman
203/15 taxmann.com 146 (P&H) , wherein it has been observed and held as under: "6. Sec. 54 of the Act contemplates that the capital
