TMI Blog2022 (6) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... nd even furnished a statement u/s.131 of the Act before the ld. AO by filing the requisite details - HELD THAT:- The assessee explained before the ld. AO that she got married during the course of re-assessment proceedings and that she was under the confusion as to who was handling her income tax matters i.e. whether it is being handled by her father or by her in-laws. In view of this confusion, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase for levy of penalty u/s.271(1)(b) of the Act. We direct the ld. AO to delete the said penalty. Accordingly, the grounds raised by the assessee are allowed. - ITA No. 1971/Mum/2021 - - - Dated:- 14-6-2022 - SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER For the Assessee : Shri Himanshu Gandhi For the Revenue : Shri B.K. Bagchi ORDER PER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laring total income of Rs.2,84,294/-. The case was reopened u/s.147 of the Act and consequently reassessment was completed u/s.143(3) of the Act on 29/12/2017. In the course of re-assessment proceedings though initially the assessee did not secure its presence in person or through her authorised representative before the ld. AO, finally appeared before the ld. AO in person and even furnished a sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing decisions in support of contentions of the assessee which are directly on the point:- a. Ganesh B Pokhriyal vs ACIT in ITA No.5291/Mum/2018 dated 29/11/2019 b. Globus Infocom Ltd., vs. DCIT in ITA No.738/Del/2014 dated 29/06/2016 c. Akhil Bharatiya Prathmik Shamshak Sangh Bhawan Trust vs. ADIT reported in 115 TTJ 419(Del) d. Pillala Vishnuvandana vs. ACIT reported in 88 Taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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