VIJAPURAPU SUDHA RAO,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(1), VISAKHAPATNAM
In the result, appeal of the assessee is allowed
ITA 111/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam29 Nov 2023AY 2017-18
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble
For Appellant: Sri GVN Hari, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 143(1)Section 269SSection 271DSection 274
section 269SS
of the Act. Accordingly, the Ld. AO-NFAC imposed penalty of Rs.
29,65,000/- and passed order U/s. 271D of the Act on
25/03/2022. Aggrieved by the order of the Ld. AO-NFAC, the
assessee filed an appeal before the Ld. CIT(A)-NFAC. On appeal,
the Ld. CIT(A)-NFAC dismissed the appeal of the assessee