SMT. ANITA AWASTHI,JAIPUR vs. ITO, WARD - 3(5), SONEBHADRA
In the result, appeal filed by the assessee in ITA No
ITA 243/VNS/2019[2010-2011]Status: DisposedITAT Varanasi03 Jun 2022AY 2010-2011
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2010-11 Smt. Anita Awasthi, Ito, Ward-3(5), 1142, Block-36, V. Income Tax Office, Sonebhadra, Rangoli Gardens, Uttar Pradesh Kanakpura, Jaipur, Rajasthan, 302021 Pan:Acbpa9520E (Appellant) (Respondent)
For Appellant: Shri T.P. Shukla, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 142(1)Section 144Section 147Section 271(1)(b)Section 273B
273B and reasonable opportunity of hearing means reasonable opportunity of oral hearing in penalty proceedings.”
3. The brief facts of the case are that the re-assessment in the case of the assessee was framed by AO on 27th December, 2017 under Section 144 read with Section 147 of the 1961 Act, assessing total income