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1 result for “reassessment u/s 147”+ Section 45(2)clear

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Key Topics

Section 271(1)(b)7Section 142(1)3Section 1442Section 1472

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

2,45,470/- . The penalty notice under Section 271(1)(b) was issued by AO for non-compliance of notice issued by AO under Section 142(1) during the course of reassessment proceedings . The AO observed that penalty notice u/s 271(1)(b) was served on the assessee along with assessment order passed by AO u/s 144 read with Section