PANKAJ KUMAR GUPTA,AZAMGARH vs. INCOME TAX OFFICER, INCOME TAX OFFICER
In the result, both the appeals of the assessee stand allowed for statistical purposes
ITA 125/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13
Bench: Shri. Sudhanshu Srivastava
For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 151Section 271(1)(c)
penalty under section 271(1)(c) of the Act by passing an order ex-parte qua the assessee.
4.0
Now, the assessee has approached this Tribunal challenging the orders of the AO as well as the NFAC by raising the following grounds of appeal:
GROUNDS RAISED BY THE ASSESSEE IN ITA NO.125/VNS/2023:
1. That the learned Commissioner of Income
