DCIT 10 (1)(2), Mumbai vs. Kama Schachter Jewellery Pvt. Ltd., Mumbai
ITA 2010/MUM/2019[2013-14]Status: DisposedITAT Mumbai08 Feb 2021AY 2013-14
Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () Ita No.2010 /Mum/2019 (Assessment Year: 2013-14) Deputy Commissioner Of M/S Kama Schachter Income Tax 10(1)(2), Vs. Jewellwery Pvt. Ltd., 6Th Floor, Room No. 623, 601-604, Multi Storied Building, Aayakar Bhavan, Seepz Sez Midc, M.K.Road, Churchgate, Andheri (East), Mumbai – 400 020 Mumbai – 4000 96 Pan No. Aaack2261J (Revenue) (Assessee) Assessee By : Shri Nitesh Joshi, A.R Revenue By : Shri Sushil Kumar Mishra, D.R Date Of Hearing : 04/02/2021 Date Of Pronouncement : 08/02/2021
For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Sushil Kumar Mishra, D.R
Section 143(2)Section 271GSection 92ASection 92CSection 92DSection 92D(3)
…ifying the information to be produced with respect to the international transactions. In support of his aforesaid contention reliance was placed by the ld. A.R on the order of the ITAT, Mumbai bench ‘B’ in the case of ITO 8(2)(3) Vs. Netsoft India Ltd. (2014) 150 ITD 454 (Mum). On the basis of his aforesaid contentions, it was averred by the ld. A.R that the CIT(A) had rightly vacated the penalty imposed on the assessee under Sec. 271G of the Act. 8. We have heard the authorized representatives for both the parties, perused the orders of the lower authorities and the material available on record, as well as consi…
