MOHD. AHMAD,SONEBHADRA vs. ITO, WARD - 3 (3), SONEBHADRA
In the result, both the appeals of the assessee are allowed
ITA 2/VNS/2022[2016-2017]Status: DisposedITAT Varanasi03 Jun 2022AY 2016-2017
Bench: Shri.Vijay Pal Raoassessment Year: 2015-16 Shri. Mohd Ahamad, V. Income Tax Officer, Pagia, Karma Road, Sonbhadra- Ward-Iii(3), Chandi Tiraha, 231216 Robertsganj Sonbhadra- Pan-Bkxpa2899B 231216 (Appellant) (Respondent) Assessment Year: 2016-17 Shri. Mohd Ahamad, V. Income Tax Officer, Pagia, Karma Road, Sonbhadra- Ward-3(3), Sonbhadra 231216 Pan-Bkxpa2899B (Appellant) (Respondent) Appellant By: Sh. K.R. Singh, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 26.05.2022 Date Of Pronouncement: 03.06.2022 O R D E R
For Appellant: Sh. K.R. Singh, AdvocateFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 271ASection 44A
section 271A of the Income Tax Act.
2. The appeal for the assessment year 2015-16 is taken up as a lead case. The assessee has raised the following grounds:-
“1. The Ld. CIT(Appeals) erred in confirming the imposed penalty by not taking in care and adjudicating the declared income u/s 44AD of the Act on turnover
