Section 275(1)(a) of the Income Tax Act

Shri Kunal Janakkumar Bhojak, Bhavnagar vs. The Income Tax Officer, Ward-1(4), Bhavnagar

In the result, the appeal of the assessee in ITA

Bench: Shri Kul Bharatassessment Year: 2008-09 Shri Kunal Janak Kumar Bhojak Ito बनाम/ Plot No.206/C Ward-1(4) Kailash Mansarovar Bhavnagar Vs. Near Dr. Balani Hospital Sanskar Mandal Bhavnagar-364 002 (Appellant) (Revenue ) P.A. No.Akmpb8892R Appellant By Shri Kailash Shah, A.R. Respondent By Shri N.R. Goel, Sr. D.R. Date Of Hearing: 19.09.2019 Date Of Pronouncement: 19.09.2019 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of The Cit(A)-6 Dated 23.2.2018 Pertaining To The Assessment Year 2008-09. The Assessee Has Raised Following Grounds Of Appeal: Shri Kunal Janak Kumar Bhojak, Bhavnagar The Ld. Cit(A)-6 Ahmedabad Has Erred In Law & On Facts In: 1. Confirming The Action Of The A.O. In Levying The Penalty Of Rs.7,55,429/- Under Section 271(1)(C) Of The Act, For The Reasons As Stated In The Body Of The Order; & 2. Without Prejudice, In Confirming The Penalty Levied By The A.O. Under Section 271(1)(C) Despite The Underlying Penalty Order Having Been Passed Beyond The Time Permitted Under The Proviso To Section 275(1)(A) Of The Act.