P.K. Joshua, Navi Mumbai vs. ITO 26(2)(3), Mumbai
In the result, the all the appeals filed by the assessee are allowed
ITA 4491/MUM/2014[2005-06]Status: DisposedITAT Mumbai07 Jun 2017AY 2005-06
Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am
For Appellant: Shri Rajesh ShahFor Respondent: Shri Rajat Mittal
Section 148Section 271Section 271(1)(c)
…bunal) I.T.A. No. 2187/Mum/2014(AY-2009-10) 21.12.2016 vi) CIT vs Manu Engg. (122 ITR 306) (Guj. HC) vii) Dilip N. Shroof vs. JCIT (291 ITR 519) (SC) viii) UOl vs. Dharamendra Textile Processors (295 ITR 244) (SC) ix) CIT V/s Reliance Petrophoducts (P) Ltd (322 ITR 159) (SC) Finally, the ld.AR prayed before the Bench that in view of the defective notice which was incurable in view of the ratio laid down by the various decisions of the Hon’ble High Courts and the decisions of the Tribunal, the penalty proceedings initiated by the AO was void abinitio and therefore 7 ITA NO s.4487 to 4491/ M um/ 2014 the appeal…