Section 272A(2)(c) of the Income Tax Act

Sri Girish Chandra Shukla, Lucknow vs. Joint Director of Income Tax (I&Ci), Lucknow

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Girish Chandra Shukla V. Jdit (I&Ci) 14/17, Clay Square Lucknow Kabir Marg, Lucknow Tan/Pan:Acfps6177D (Appellant) (Respondent) Appellant By: Shri S. C. Dixit, Advocate Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 03 05 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-2, Lucknow, Dated 28/9/2017 For Assessment Year 2012-13, Taking The Following Grounds Of Appeal:- 1. Because The Order Of The Learned Cit & The Add. Director Of Income Tax Intelligence & Criminal Investigation) Are Arbitrary, Misconceived & Against The Law Of Natural Justice. 2. Because The Order Passed By The Assessing Officer Has Erred In Law & On Facts, In Penalty Levied Of Rs.40400.00 On The Appellant, On The Basis Of Wrong Interpretation Of The Section 272A(2) Of The Income Tax Act, Without Considering The Facts, Submitted By The Appellant Vide Letter Dated 23/4/2015 & 23/09/2015. 3. Because Both Learned Authority Have Erred In Law & On Facts Is Not Considering The Facts. That The Appellant Has Filed Reply Vide Letter Dated 23/4/2015. Ita No.764/Lkw/2017 Page 2 Of 4