MODI ENTERTAINMENT LTD vs. DCIT CIRCLE 5 (1),
In the result, the appeal of the assessee on this ground is dismissed
ITA 3051/DEL/2007[2001-2002]Status: DisposedITAT Delhi12 Apr 2024AY 2001-2002
Bench: Sh. Saktijit Deydr. B. R. R. Kumar
For Appellant: Sh. Rohit Garg, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 10(33)Section 115JSection 143(3)Section 14ASection 2Section 4
October 31, 1962. Meanwhile, on April 1, 1962, the Income- tax Act, 1962 (came into force. As under the provisions of section 297(2)(g) of the Act, the proceedings for the imposition of the penalty had to be initiated and completed under the Act, a fresh notice was served