INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI
ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018
Bench: Shri Kul Bharat & Shri Anadee Nath Misshra
Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A
Penalty proceedings u/s 271AAC of the Act is initiated for addition made u/s 69A of the Act, which is factually wrong.
The aforesaid (para 1 page 4 of the impugned assessment order) itself shows that the Assessing Officer has made the said addition of Rs.2,64,90,092/- owing to difference of two figures i.e. Rs.2,73,59,647 -
Rs.8
