ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI
In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...
ITA 4383/MUM/2025[2013-2014]Status: DisposedITAT Mumbai26 Aug 2025AY 2013-2014
Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent
For Appellant: Mr. Rajesh ShahFor Respondent: Mr. Surendra Mohan –SR. DR
Section 271Section 271(1)(b)
delay be condoned, the Commissioner shall proceed to adjudicate the levy of penalty under Commissioner shall proceed to adjudicate the levy of penalty under Commissioner shall proceed to adjudicate the levy of penalty under section 271(1)(b) on merits.
section 271(1)(b) on merits.
Arti Shailen Topiwala
5
ITA No TA No. 4383 and 4384/MUM/2025
4.2 The appeal